Audit 412187

Federal agency: U.S. Department of Health and Human Services Federal program title: Health Center Program Cluster Assistance Listing Number: 93.224/93.527 Award Period: 2/1/25 – 1/31/26 Criteria: Code of federal regulation (CFR) § 200.303 requires that recipients of federal funds establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Recipients of grants from the Bureau of Primary Health Care Health Center Program are required to submit the Uniform Data System (UDS) report on an annual basis. The UDS report contains various information which has been identified as key line items within the compliance supplement for the Health Center Program Cluster. Condition: The amount reported for one of the key line items within the UDS report did not agree to the supporting documentation provided by the organization. Questioned Costs: None Context: One of seven key line items within the UDS report contained an amount which did not agree to the supporting documentation provided by the Organization. Cause: Updates to the supporting documentation were not saved that would agree to the final UDS report. Effect: Reporting of incorrect amounts within the UDS report. Repeat Finding: No. Recommendation: We recommend the Organization perform a final review of amounts entered within the UDS report, as compared to the supporting schedules, prior to submission. Views of Responsible Officials: There is no disagreement with the audit finding.