Audit 400041

Criteria: The Organization is subject to Special Reporting under the Compliance Supplement which includes the filing of a Uniform Data System (UDS) (OMB No. 0915-0193). The compliance supplement requires evaluation of key line items including Table 9E: Other Revenues, line 1g, column a and 1q, column a. HRSA's UDS manual requires that Table 9E report cash amounts drawn down from the payment Management System (PMS-272) for all 330 grants during the reporting year. Condition and Context: The amounts reported by the Organization on the 2024 UDS submission used accrual-basis revenue instead of PMS-272 cash drawdowns for UDS Table 9E reporting which is a methodology inconsistent with HRSA's reporting requirements. Cause: Management prepared the UDS reporting using financial statements and SEFA revenue amounts under the assumption that aligning the UDS reporting with audited financial statements would be preferable and not having a clear understanding of the requirement. Effect: The UDS submission did not comply with HRSA reporting instructions, resulting in inaccurate reporting of federal grant revenue on Table 9E. Although the impact was below the audit's materiality threshold, the issue represents a methodology-based noncompliance that could affect HRSA's monitoring, comparability of UDS data and future program assessments. Recommendation: Management should ensure that amounts being reported agree with the Payment Management System going forward to ensure that the methodology being used is appropriate for all future UDS submissions View of Responsible Officials: The Organization agrees with the finding. Corrective Action: Management has corrected the methodology being utilized and correctly completed the 2025 UDS submission