Jane Pauley Community Health Center, Inc.

2020-001 ? Significant deficiency related to federal award timely reporting. Criteria ? The grantee is required to submit annual and quarterly Federal Financial Reports 90 days after the grant budget year and 30 days after each quarter. Condition ? The Federal Financial Reports were not submitted within the specified timeframes. Questioned costs ? $-0- Context ? Grant specific requirements direct the grant recipient to comply with filing requisites. Effect ? The Federal Financial Reports were not submitted to the grantor within the timeframes, which resulted in an instance of noncompliance. Cause ? Due to inconsistent application of controls and review processes, the Federal Financial Reports for budget period ended January 31, 2020 was not submitted to the grantor within the timeframes. Recommendation ? We recommend t…

Corrective action: Views of Responsible Officials and Planned Corrective Action ? Management understands the due dates for the Federal Financial Reports to the grantor and will file the Federal Financial Reports as soon as possible within the timeframes.

2020-002 ? Significant deficiency related to sliding fee scale discount application. Criteria ? Management is responsible for establishing and maintaining effective internal controls over determining sliding fee discounts and write-offs. Federal grant funds received by the organization required that the Center maintain a sliding fee write-off policy based on income and family size thresholds. Condition ? The auditor noted during its testing of sliding fee write-offs that three out of forty sliding fee write-offs were incorrectly calculated. Questioned costs ? $-0- Context ? Grant specific requirements direct the grant recipient to comply with policies surrounding sliding fee discounts. Effect ? This condition creates a risk that patients can be under or overcharged for services provided by the Center, which is not in compliance with the Center?s federa…

Corrective action: Views of Responsible Officials and Planned Corrective Action ? Management concurs with the recommendation and will review the policies and procedures surrounding sliding fee write-offs. In addition, management plans to review all system settings to verify they are appropriate, provide additional training to staff, and perform periodic reviews of sliding fee write-offs to ensure compliance with the policies and procedures.

2019-001 ? Significant deficiency related to federal award timely reporting. Criteria ? The grantee is required to submit annual and quarterly Federal Financial Reports 90 days after the grant budget year and 30 days after each quarter. Condition ? The Federal Financial Reports were not submitted within the specified timeframes. Questioned costs ? $-0- Context ? Grant specific requirements direct the grant recipient to comply with filing requisites. Effect ? The Federal Financial Reports were not submitted to the grantor within the timeframes, which resulted in an instance of noncompliance. Cause ? Due to inconsistent application of controls and review processes, the Federal Financial Reports for budget period ended January 31, 2019 was not submitted to the grantor within the tim…

Corrective action: Recommendation ? The auditor recommends the Center timely file the Federal Financial Reports with the grantor. Planned Corrective Action: Management understands the due dates for the Federal Financial Reports to the grantor and will file the Federal Financial Reports timely on a going forward basis.