Finding 10508 (2023-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-01-29

AI Summary

  • Core Issue: The Organization lacked proper documentation to support the calculations in the UDS report.
  • Impacted Requirements: This finding indicates non-compliance with federal reporting standards set by the U.S. Department of Health and Human Services.
  • Recommended Follow-Up: Implement stronger internal controls to ensure accurate documentation and calculation for future UDS submissions.

Finding Text

Finding 2023.004: Reporting Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services under the Health Center Program, COVID-19 Grants for New and Expanded Services under the Health Center Program Federal Assistance Listing Numbers: 93.224 and 93.527 Criteria Health centers are required to have documentation that supports the amounts reported within the tables on the Health Resources and Services Administration Uniform Data System ("UDS") submission in accordance with the Office of Management and Budget Control No. 0915-0193. The Organization should be implementing and monitoring procedures to properly determine, calculate and review the amounts that are reported on the UDS submission. Condition The Organization did not have the proper documentation readily available to ensure the calculations within the UDS report were correct and accurate. Cause The Organization did not have adequate internal controls in place to effectively ensure that all calculations within the UDS report were correct and accurate. Context A review of the UDS submission was performed and the Organization was unable to provide documentation to support the tables within the report. Questioned Costs None Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Identification of Repeat Finding No Recommendation The Organization should establish a system of internal controls to ensure that all UDS related calculations are properly documented and maintained. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.

Corrective Action Plan

Finding 2023.004 - Reporting Recommendation The Organization should establish a system of internal controls to ensure that all UDS related calculations are properly documented and maintained. Action Taken Health contracted with an interim Chief Financial Officer in January 2023. The interim CFO departed in February 2023 and was unable to provide the organization with work source documents for the 2022 UDS submission. Effective January 2024, the current Chief Financial Officer and the electronic medical records specialist (IT) will ensure all source documentation for the UDS submission is saved on the organization’s shared file drive to support the annual UDS submission.

Categories

Subrecipient Monitoring HUD Housing Programs Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 10500 2023-002
    Significant Deficiency
  • 10501 2023-002
    Significant Deficiency
  • 10502 2023-002
    Significant Deficiency
  • 10503 2023-002
    Significant Deficiency
  • 10504 2023-003
    Significant Deficiency
  • 10505 2023-003
    Significant Deficiency
  • 10506 2023-003
    Significant Deficiency
  • 10507 2023-003
    Significant Deficiency
  • 10509 2023-004
    Significant Deficiency
  • 10510 2023-004
    Significant Deficiency
  • 10511 2023-004
    Significant Deficiency
  • 586942 2023-002
    Significant Deficiency
  • 586943 2023-002
    Significant Deficiency
  • 586944 2023-002
    Significant Deficiency
  • 586945 2023-002
    Significant Deficiency
  • 586946 2023-003
    Significant Deficiency
  • 586947 2023-003
    Significant Deficiency
  • 586948 2023-003
    Significant Deficiency
  • 586949 2023-003
    Significant Deficiency
  • 586950 2023-004
    Significant Deficiency
  • 586951 2023-004
    Significant Deficiency
  • 586952 2023-004
    Significant Deficiency
  • 586953 2023-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.42M
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $499,324
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $245,976
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $131,507
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $105,754
93.268 Immunization Cooperative Agreements $98,403
93.917 Hiv Care Formula Grants $62,815
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $8,202
97.024 Emergency Food and Shelter National Board Program $6,099