ACCESS COMMUNITY HEALTH NETWORK

Finding 2022-001 ? Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program title: Health Center Program Cluster Assistance Listing Number: 93.224 and 93.527 Federal Award Identification Number: H80CS00834-20; H80CS00834-21; H8FCS40554-01 Award Periods: March 1, 2021 ? February 28, 2022; March 1, 2022 ? February 28, 2023; April 1, 2021 - March 31, 2023, respectively Type of Finding: Significant deficiency in internal control over compliance Criteria: Appendix IV to Part 200?Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations - Section C. Negotiation and Approval of Indirect Cost Rates - Subsection 2. Negotiation and approval of Rates - Clause "c:" Unless approved by the cognizant agency for indirect costs in accordance with ? 200.414(g), organizations that have previously established indirect c…

Corrective action: Access Community Health Network respectfully submits the following corrective action plan for the year ended December 31, 2022. Audit period: January 1, 2022 ? December 31, 2022 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS U. S. Department of Health and Human Services (HHS) ? Health Resources and Services Administration (HRSA) 2022-001 - Allowable Costs Health Center Program Cluster ? Assistance Listing Numbers 93.224/93.527 Recommendation: We recommend management refine its processes and controls over indirect costs to mo…

Finding 2022-001 – Allowable Costs Federal Agency: U.S. Department of Health and Human Services Federal Program title: Health Center Program Cluster Assistance Listing Number: 93.224 and 93.527 Federal Award Identification Number: H80CS00834-20; H80CS00834-21; H8FCS40554-01 Award Periods: March 1, 2021 – February 28, 2022; March 1, 2022 – February 28, 2023; April 1, 2021 - March 31, 2023, respectively Type of Finding: Significant deficiency in internal control over compliance Criteria: Appendix IV to Part 200—Indirect (F&A) Costs Identification and Assignment, and Rate Determination for Nonprofit Organizations - Section C. Negotiation and Approval of Indirect Cost Rates - Subsection 2. Negotiation and approval of Rates - Clause "c:" Unless approved by the cognizant agency for indirect costs in accordance with § 200.414(g), organizations that have previously established indirect cost rate…

Corrective action: Action taken in response to finding: Management has refined our processes and controls over indirect costs to more closely monitor whether indirect costs being allocated to a grant are based on its current federally negotiated indirect cost rate. We have identified the expiration date of the current indirect cost rate during the grant budget preparation process and have submitted a new indirect cost rate proposal. Name(s) of the contact person(s) responsible for corrective action: Karen Wesley, Director of Internal Control and Fiscal Management. Planned completion date for corrective action plan: Completed.

Finding 2021-001 ? Eligibility Federal Agency: U.S. Department of Health and Human Services Federal Program title: HRSA COVID-19 Uninsured Program Assistance Listing Number: 93.461 Award Period: N/A Type of Finding: Compliance and significant deficiency in internal control over compliance Criteria: Claims billed to the HRSA COVID-19 uninsured fund must be for individuals, who at the time the services were provided, were uninsured as described in the terms and conditions of the award. Condition: A claim was submitted to the U.S. Department of Health and Human Services (HHS) COVID-19 uninsured fund and reimbursement received for an individual with other insurance coverage at the time services were provided. Questioned Costs: $187 Context: One of the sixty claims selected for testing was related to a patient with insured at the time services were provided. Cause: Encounter tes…

Corrective action: 2021-001 COVID-19 Uninsured Program ? Assistance Listing Number 93.461 Recommendation: We recommend management continue to refine and expand, where determined necessary, its internal review of claims to be submitted to the HHS uninsured fund in order to ensure only eligible claims are submitted. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ACCESS will continue to refine and expand, where determined necessary, its internal review of claims to be submitted to the HHS uninsured fund in order to ensure only eligible claims are submitted. Name(s) of the contact person(s) responsible for corrective action: K…

Major Program: Health Centers Cluster CFDA Numbers: 93.224 and 93.527 Federal Agency: U.S. Department of Health and Human Services Grant Number: H80CS00834 Grant Period: 3/1/19 - 2/28/20 and 3/1/20 - 2/28/21 Type of Finding: Significant deficiency in internal control over compliance Criteria: Management is responsible for adopting sound accounting policies and establishing and mai…

Corrective action: Health Resources and Services Administration Access Community Health Network respectfully submits the following corrective action plan for the year ended June 30, 2020. Audit period: July 01, 2019 - June 30, 2020 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION II ? FINANCIAL STATEMENT FINDINGS FINDINGS?FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action…

Major Program: Health Centers Cluster CFDA Numbers: 93.224 and 93.527 Federal Agency: U.S. Department of Health and Human Services Grant Number: H80CS00834 Grant Period: 3/1/18 - 2/28/19 and 3/1/19 - 2/28/20 Type of Finding: Significant deficiency in internal control over compliance Criteria: Health centers must prepare and apply a sliding fee discount schedule so that the amounts owed for health center services by eligible patients are adjusted (discounted) based on the patient?s ability to pay. (42 USC 254(k)(3)(E), (F), and (G); 42 CFR sections 51c.303(e), (f), and (g); and 42 CFR sections 56.303(e), (f), and (g)). Condition: ACCESS assigned one patient an incorrect sliding fee discount based on inaccurate family size and income. Questioned Costs: None. Context: The condition affected one of forty encounters selected for testing and resulted in an understatement of net patient serv…

Corrective action: Health Resources and Services Administration Access Community Health Network respectfully submits the following corrective action plan for the year ended June 30, 2019. Audit period: July 01, 2018 ? June 30, 2019 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION II ? FINANCIAL STATEMENT FINDINGS FINDINGS?FINANCIAL STATEMENT AUDIT There were no findings in the current year that require a corrective action plan. SECTION III ? FEDERAL AWARD FINDINGS AND QUESTIONED COSTS FINDINGS?FEDERAL AWARD PROGRAMS AUDITS DEPARTMENT OF HEALTH AND HUMAN SERVICES 2019-001 Health Centers …