Finding 2024-001
significant deficiencyrepeat findingother matters
- Program
- HEALTH CENTER PROGRAM CLUSTER (93.224)
- Compliance requirement
- Special tests and provisions
- Repeat
- Chain of 2 audit years; prior finding 2023-001
- FAC record
- FY2024 audit on fac.gov
Finding text from the filing
Program Name/ALN Title: Health Center Cluster
Federal Assistance Listing Number: 93.224/93.527
Federal Identifying Numbers: H80CS00299-22, H80CS00299-23
Federal Agency: U.S. Department of Health and Human Services
Award Period: 1/1/2024 – 12/31/2024
Type of Finding: Significant Deficiency Over Internal Control and Compliance
Criteria: Under the compliance requirement for Special Tests and Provisions for ALN 93.224/93.527, “health centers must prepare and apply a sliding fee discount schedule (SFDS) so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient’s ability to pay”.
Condition: In two instances, the sliding fee adjustment was improperly applied to a patient’s account.
Context: [the auditor] identified two instances out of twenty-five tested of which the patient received a sliding fee adjustment when they did not meet the criteria for a sliding fee adjustment.
Cause: The sliding fee application support was not assessed properly to where a patient received a sliding fee discount when they were not eligible.
Effect: Patients received a sliding fee adjustment when they were not eligible.
Questioned Costs: $0
Recommendation: It is recommended that the Agency provide additional training to staff on the calculation and recording of sliding fee adjustments to ensure sliding fee adjustments are correctly applied to all eligible patients.
Views of the Responsible Officials: There is no disagreement with the audit finding.