EIN: 471444061
UEI: M9K5UL3NLA46
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 6, 2022. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by May 6, 2023 (1205 days ago).
What is a management decision? →North Olympic Healthcare Network?s (the Organization) sliding fee discount program provides discounts to uninsured patients based on the patient?s income and poverty levels. During our audit we noted one instance of an inaccurate sliding fee discount provided. Questioned costs: None. Context: A sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested one was found to not have received the proper sliding fee discount based upon the patient?s application. Cause: The Organization did not comply with their sliding fee policy. Effect: Improper sliding fee discount was applied to a patient?s account. Repeat finding: No. Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount applicants and their associated patient record. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 001 Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster CFDA Number: 93.224 and 93.527 Award Period: June 1, 2021 through May 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: Special Tests and Provisions: Sliding Fee Discounts (42 USC 254(k)(3)(g); 42 CFR section 51c.303(g) and 42 CFR section 56.303(f)). Condition: North Olympic Healthcare Network?s (the Organization) sliding fee discount program provides discounts to uninsured patients based on the patient?s income and poverty levels. During our audit we noted one instance of an inaccurate sliding fee discount provided. Questioned costs: None. Context: A sample of 25 encounters were tested in relation to the sliding fee discount program. Of the 25 encounters tested one was found to not have received the proper sliding fee discount based upon the patient?s application. Cause: The Organization did not comply with their sliding fee policy. Effect: Improper sliding fee discount was applied to a patient?s account. Repeat finding: No. Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount applicants and their associated patient record. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services 2022-001 Health Center Program Cluster? Assistance Listing No. 93.224 & 93.527 Recommendation: Management should review their policies and procedures with the personnel responsible for providing the sliding fee discount. We also recommend that management implement, monthly or quarterly, a self-audit process of newly approved sliding fee discount applicants and their associated patient record. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management has designed and implemented continuous training regarding the sliding fee discount program policies and procedures, and monthly internal audit reviews of approved sliding fee discount applicants and their associated patient record. Name(s) of the contact person(s) responsible for corrective action: Beau Brown, CFO Planned completion date for corrective action plan: September 30, 2023.
North Olympic Healthcare Network?(the Organization) is required to prepare and submit period 1 provider relief fund reporting using accurate financial information and in a manner that is compliant with the guidelines set forth by HHS. A portion of the financial information included in the report calculations was not in compliance with the reporting guidelines. Questioned costs: None. Context: The Organization selected for reporting period 1 Option 2, a comparison of actual to budgeted results by quarter. Option 2 required for the time period, quarter 1 of calendar year 2020 through quarter 2 of calendar year 2021 the use of budgeted results from a budget approved prior to March 27, 2020. A portion of quarter 2 of calendar year 2020 through quarter 2 of calendar year 2021 were not from a budget approved prior to March 27, 2020. Cause: The Organization did have an approved budget prior to March 27, 2020 for quarter 1 2020, the time period that calculated lost revenue was used to meet the terms and conditions of the Organization?s PRF award. Effect: The use of calendar quarter budgets that were not approved prior to March 27, 2020 resulted in the a calculation of lost revenue available for a future time period that is not in compliance with the program. Repeat finding: No. Recommendation: Management should implement procedures to ensure the lost revenue is calculated and reported using an option that is appropriate for any future periods and revise the lost revenue amounts on any subsequent filings, if applicable. Views of responsible officials: The Organization understands the context and effect of the audit finding. However, the first quarter of calendar year 2020 was from an approved budget and resulted in a lost revenue calculation that more than covered the Organization?s award. We believe we are compliant and would have been better suited selecting option 3. There are no plans to use the lost revenue calculated in period 1 going forward as there have been no additional awards of PRF to the Organization.
Show full finding ▾Hide full finding ▴2022 ? 002 Federal agency: U.S. Department of Health and Human Services (HHS) Federal program title: Provider Relief Fund CFDA Number: 93.498 Type of Finding: Significant Deficiency in Internal Control over Compliance and Compliance Criteria or specific requirement: Performance and Financial Performance Monitoring 45 CFR ?75.342 Condition: North Olympic Healthcare Network?(the Organization) is required to prepare and submit period 1 provider relief fund reporting using accurate financial information and in a manner that is compliant with the guidelines set forth by HHS. A portion of the financial information included in the report calculations was not in compliance with the reporting guidelines. Questioned costs: None. Context: The Organization selected for reporting period 1 Option 2, a comparison of actual to budgeted results by quarter. Option 2 required for the time period, quarter 1 of calendar year 2020 through quarter 2 of calendar year 2021 the use of budgeted results from a budget approved prior to March 27, 2020. A portion of quarter 2 of calendar year 2020 through quarter 2 of calendar year 2021 were not from a budget approved prior to March 27, 2020. Cause: The Organization did have an approved budget prior to March 27, 2020 for quarter 1 2020, the time period that calculated lost revenue was used to meet the terms and conditions of the Organization?s PRF award. Effect: The use of calendar quarter budgets that were not approved prior to March 27, 2020 resulted in the a calculation of lost revenue available for a future time period that is not in compliance with the program. Repeat finding: No. Recommendation: Management should implement procedures to ensure the lost revenue is calculated and reported using an option that is appropriate for any future periods and revise the lost revenue amounts on any subsequent filings, if applicable. Views of responsible officials: The Organization understands the context and effect of the audit finding. However, the first quarter of calendar year 2020 was from an approved budget and resulted in a lost revenue calculation that more than covered the Organization?s award. We believe we are compliant and would have been better suited selecting option 3. There are no plans to use the lost revenue calculated in period 1 going forward as there have been no additional awards of PRF to the Organization.
U.S. Department of Health and Human Services 2022-002 Provider Relief Fund ? Assistance Listing No. 93.498 Recommendation: Management should implement procedures to ensure the lost revenue is calculated and reported using an option that is appropriate for any future periods and revise the lost revenue amounts on any subsequent filings, if applicable. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management will design and implement procedures of review ensuring the appropriate option is selected for how lost revenue is reported for any future reporting periods and on any subsequent filings. Name(s) of the contact person(s) responsible for corrective action: Beau Brown, CFO Planned completion date for corrective action plan: September 30, 2023.
FAC accepted this audit on December 26, 2016 — management decision was due June 26, 2017.
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