Audit 407682

Information on the federal program – Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS00716 for project period February 1, 2025 through January 31, 2028. Criteria or specific requirement – Health centers must comply with federal reporting requirements. Condition – The Organization did not have support for a certain line item on the Uniform Data System (UDS) report filed. Within Table 4 of the UDS report, the amount reported within line 6 column A was unable to be supported by the Organization. Cause – There was a lack of detailed review of the amounts reported on the UDS. Effect or potential effect – Inaccurate filing of reports may result in the federal program not being properly monitored, thus resulting in potential noncompliance with program requirements. Questioned costs – None Context – 1 special report was required to be submitted during the year under audit (UDS), thus this was the only report selected for testing. On this report 10 line items were tested, and of those 10 items, 1 of the lines did not have support for the reported balance. Identification as a repeat finding – Is not a repeat finding. Recommendation – We recommend management implement an additional level of review by someone with knowledge of the reporting requirements. Views of responsible officials and planned corrective – To ensure compliance with federal reporting standards, the Health Center will require a secondary review of all federal reports submitted to granting agencies. Additionally, the Health Center will implement policies and procedures surrounding file retention of the underlying data that supports federal reports submitted.