Audit 334460

Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Reporting - The Organization must accurately prepare an annual Uniform Data System (UDS) Report and interim and final Federal Financial Reports (FFRs) which include various operational and financial data elements. Condition: Errors were present in multiple required reports. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the accumulation of information needed to support and accurately file required reports. There were errors within three of the six reports tested. The errors included two or less non-calculated data elements in each respective report. Effect: Errors were present within submitted reports. Cause: Internal controls surrounding completion and review of information utilized in required reports were not adequately applied to ensure that all reports were filed accurately. Repeat Findings: No Recommendation: We recommend that the Organization evaluate its review processes and controls to confirm required reports are free of errors or incorrect information prior to submitting. Views of Responsible Officials and Planned Corrective Action: We concur. Of note, two of interim FFR reports that contained errors were corrected within the final FFRs for the respective supplemental funding. Management continues to evaluate current controls related to both the filling out and review processes of these required reports before final submission.

Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Reporting - The Organization must accurately prepare an annual Uniform Data System (UDS) Report and interim and final Federal Financial Reports (FFRs) which include various operational and financial data elements. Condition: Errors were present in multiple required reports. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the accumulation of information needed to support and accurately file required reports. There were errors within three of the six reports tested. The errors included two or less non-calculated data elements in each respective report. Effect: Errors were present within submitted reports. Cause: Internal controls surrounding completion and review of information utilized in required reports were not adequately applied to ensure that all reports were filed accurately. Repeat Findings: No Recommendation: We recommend that the Organization evaluate its review processes and controls to confirm required reports are free of errors or incorrect information prior to submitting. Views of Responsible Officials and Planned Corrective Action: We concur. Of note, two of interim FFR reports that contained errors were corrected within the final FFRs for the respective supplemental funding. Management continues to evaluate current controls related to both the filling out and review processes of these required reports before final submission.

Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Reporting - The Organization must accurately prepare an annual Uniform Data System (UDS) Report and interim and final Federal Financial Reports (FFRs) which include various operational and financial data elements. Condition: Errors were present in multiple required reports. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the accumulation of information needed to support and accurately file required reports. There were errors within three of the six reports tested. The errors included two or less non-calculated data elements in each respective report. Effect: Errors were present within submitted reports. Cause: Internal controls surrounding completion and review of information utilized in required reports were not adequately applied to ensure that all reports were filed accurately. Repeat Findings: No Recommendation: We recommend that the Organization evaluate its review processes and controls to confirm required reports are free of errors or incorrect information prior to submitting. Views of Responsible Officials and Planned Corrective Action: We concur. Of note, two of interim FFR reports that contained errors were corrected within the final FFRs for the respective supplemental funding. Management continues to evaluate current controls related to both the filling out and review processes of these required reports before final submission.

Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Reporting - The Organization must accurately prepare an annual Uniform Data System (UDS) Report and interim and final Federal Financial Reports (FFRs) which include various operational and financial data elements. Condition: Errors were present in multiple required reports. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the accumulation of information needed to support and accurately file required reports. There were errors within three of the six reports tested. The errors included two or less non-calculated data elements in each respective report. Effect: Errors were present within submitted reports. Cause: Internal controls surrounding completion and review of information utilized in required reports were not adequately applied to ensure that all reports were filed accurately. Repeat Findings: No Recommendation: We recommend that the Organization evaluate its review processes and controls to confirm required reports are free of errors or incorrect information prior to submitting. Views of Responsible Officials and Planned Corrective Action: We concur. Of note, two of interim FFR reports that contained errors were corrected within the final FFRs for the respective supplemental funding. Management continues to evaluate current controls related to both the filling out and review processes of these required reports before final submission.

Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Reporting - The Organization must accurately prepare an annual Uniform Data System (UDS) Report and interim and final Federal Financial Reports (FFRs) which include various operational and financial data elements. Condition: Errors were present in multiple required reports. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the accumulation of information needed to support and accurately file required reports. There were errors within three of the six reports tested. The errors included two or less non-calculated data elements in each respective report. Effect: Errors were present within submitted reports. Cause: Internal controls surrounding completion and review of information utilized in required reports were not adequately applied to ensure that all reports were filed accurately. Repeat Findings: No Recommendation: We recommend that the Organization evaluate its review processes and controls to confirm required reports are free of errors or incorrect information prior to submitting. Views of Responsible Officials and Planned Corrective Action: We concur. Of note, two of interim FFR reports that contained errors were corrected within the final FFRs for the respective supplemental funding. Management continues to evaluate current controls related to both the filling out and review processes of these required reports before final submission.

Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Reporting - The Organization must accurately prepare an annual Uniform Data System (UDS) Report and interim and final Federal Financial Reports (FFRs) which include various operational and financial data elements. Condition: Errors were present in multiple required reports. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the accumulation of information needed to support and accurately file required reports. There were errors within three of the six reports tested. The errors included two or less non-calculated data elements in each respective report. Effect: Errors were present within submitted reports. Cause: Internal controls surrounding completion and review of information utilized in required reports were not adequately applied to ensure that all reports were filed accurately. Repeat Findings: No Recommendation: We recommend that the Organization evaluate its review processes and controls to confirm required reports are free of errors or incorrect information prior to submitting. Views of Responsible Officials and Planned Corrective Action: We concur. Of note, two of interim FFR reports that contained errors were corrected within the final FFRs for the respective supplemental funding. Management continues to evaluate current controls related to both the filling out and review processes of these required reports before final submission.

Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Reporting - The Organization must accurately prepare an annual Uniform Data System (UDS) Report and interim and final Federal Financial Reports (FFRs) which include various operational and financial data elements. Condition: Errors were present in multiple required reports. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the accumulation of information needed to support and accurately file required reports. There were errors within three of the six reports tested. The errors included two or less non-calculated data elements in each respective report. Effect: Errors were present within submitted reports. Cause: Internal controls surrounding completion and review of information utilized in required reports were not adequately applied to ensure that all reports were filed accurately. Repeat Findings: No Recommendation: We recommend that the Organization evaluate its review processes and controls to confirm required reports are free of errors or incorrect information prior to submitting. Views of Responsible Officials and Planned Corrective Action: We concur. Of note, two of interim FFR reports that contained errors were corrected within the final FFRs for the respective supplemental funding. Management continues to evaluate current controls related to both the filling out and review processes of these required reports before final submission.

Federal Program Name: Health Center Program Cluster Federal Agency U.S. Department of Health and Human Services CFDA Title and Number Health Center Program Cluster, CFDA 93.224 and 93.527 Criteria or Specific Requirement: Reporting - The Organization must accurately prepare an annual Uniform Data System (UDS) Report and interim and final Federal Financial Reports (FFRs) which include various operational and financial data elements. Condition: Errors were present in multiple required reports. Questioned Costs: No Context: The Organization establishes and maintains internal controls over the accumulation of information needed to support and accurately file required reports. There were errors within three of the six reports tested. The errors included two or less non-calculated data elements in each respective report. Effect: Errors were present within submitted reports. Cause: Internal controls surrounding completion and review of information utilized in required reports were not adequately applied to ensure that all reports were filed accurately. Repeat Findings: No Recommendation: We recommend that the Organization evaluate its review processes and controls to confirm required reports are free of errors or incorrect information prior to submitting. Views of Responsible Officials and Planned Corrective Action: We concur. Of note, two of interim FFR reports that contained errors were corrected within the final FFRs for the respective supplemental funding. Management continues to evaluate current controls related to both the filling out and review processes of these required reports before final submission.