Finding 1101553 (2023-005)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-02-28

AI Summary

  • Core Issue: The Organization submitted inaccurate Federal Financial Reports and lacked supporting data for key UDS report items.
  • Impacted Requirements: Compliance with federal reporting requirements was not met due to insufficient internal controls and review processes.
  • Recommended Follow-Up: Implement an additional review step by knowledgeable personnel to ensure accuracy and compliance in future reports.

Finding Text

Information on the federal program _ Assistance Listing Number 93.224/93.527; Health Center Program Cluster; Department of Health and Human Services Criteria or specific requirement – Health centers must comply with federal reporting requirements. Condition – The Organization did not accurately complete its Federal Financial Report, and the Organization did not have data to support certain line items reported on the Uniform Data System (UDS) report filed. The Federal Financial Report was submitted with incorrect data for lines 10j and 10n. Within Table 8A of the UDS report, the amounts reported within line 17 column C, line 1, column C, and line 3, column C, were not supportable by underlying data. Cause – There was a lack of detailed review of the Federal Financial Report by someone with knowledge of the reporting requirements, and internal controls were not in place to ensure proper supporting documentation was retained along with the submitted Uniform Data System report. 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 – Out of a total of 2 financial reports required to be submitted during the year under audit, 1 financial report was tested. Only 1 special report was required to be submitted during the year under audit (UDS). Identification as a repeat finding, if applicable – 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 actions – See separate auditee document for planned corrective action.

Categories

Reporting

Other Findings in this Audit

  • 525109 2023-004
    Significant Deficiency Repeat
  • 525110 2023-005
    Significant Deficiency
  • 525111 2023-005
    Significant Deficiency
  • 525112 2023-005
    Significant Deficiency
  • 525113 2023-005
    Significant Deficiency
  • 525114 2023-005
    Significant Deficiency
  • 525115 2023-006
    Significant Deficiency Repeat
  • 525116 2023-006
    Significant Deficiency Repeat
  • 525117 2023-006
    Significant Deficiency Repeat
  • 525118 2023-007
    Significant Deficiency
  • 525119 2023-007
    Significant Deficiency
  • 525120 2023-007
    Significant Deficiency
  • 525121 2023-007
    Significant Deficiency
  • 525122 2023-007
    Significant Deficiency
  • 525123 2023-008
    Significant Deficiency Repeat
  • 525124 2023-008
    Significant Deficiency Repeat
  • 525125 2023-008
    Significant Deficiency Repeat
  • 525126 2023-008
    Significant Deficiency Repeat
  • 525127 2023-008
    Significant Deficiency Repeat
  • 525128 2023-008
    Significant Deficiency Repeat
  • 525129 2023-008
    Significant Deficiency Repeat
  • 525130 2023-008
    Significant Deficiency Repeat
  • 525131 2023-009
    Significant Deficiency Repeat
  • 525132 2023-009
    Significant Deficiency Repeat
  • 525133 2023-009
    Significant Deficiency Repeat
  • 525134 2023-009
    Significant Deficiency Repeat
  • 525135 2023-009
    Significant Deficiency Repeat
  • 525136 2023-009
    Significant Deficiency Repeat
  • 525137 2023-009
    Significant Deficiency Repeat
  • 525138 2023-009
    Significant Deficiency Repeat
  • 1101551 2023-004
    Significant Deficiency Repeat
  • 1101552 2023-005
    Significant Deficiency
  • 1101554 2023-005
    Significant Deficiency
  • 1101555 2023-005
    Significant Deficiency
  • 1101556 2023-005
    Significant Deficiency
  • 1101557 2023-006
    Significant Deficiency Repeat
  • 1101558 2023-006
    Significant Deficiency Repeat
  • 1101559 2023-006
    Significant Deficiency Repeat
  • 1101560 2023-007
    Significant Deficiency
  • 1101561 2023-007
    Significant Deficiency
  • 1101562 2023-007
    Significant Deficiency
  • 1101563 2023-007
    Significant Deficiency
  • 1101564 2023-007
    Significant Deficiency
  • 1101565 2023-008
    Significant Deficiency Repeat
  • 1101566 2023-008
    Significant Deficiency Repeat
  • 1101567 2023-008
    Significant Deficiency Repeat
  • 1101568 2023-008
    Significant Deficiency Repeat
  • 1101569 2023-008
    Significant Deficiency Repeat
  • 1101570 2023-008
    Significant Deficiency Repeat
  • 1101571 2023-008
    Significant Deficiency Repeat
  • 1101572 2023-008
    Significant Deficiency Repeat
  • 1101573 2023-009
    Significant Deficiency Repeat
  • 1101574 2023-009
    Significant Deficiency Repeat
  • 1101575 2023-009
    Significant Deficiency Repeat
  • 1101576 2023-009
    Significant Deficiency Repeat
  • 1101577 2023-009
    Significant Deficiency Repeat
  • 1101578 2023-009
    Significant Deficiency Repeat
  • 1101579 2023-009
    Significant Deficiency Repeat
  • 1101580 2023-009
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $3.81M
93.676 Unaccompanied Children Program $2.87M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $1.56M
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $1.12M
93.926 Healthy Start Initiative $448,917
93.778 Medical Assistance Program $417,201
93.788 Opioid Str $382,004
93.268 Immunization Cooperative Agreements $372,292
93.526 Grants for Capital Development in Health Centers $362,489
93.310 Trans-Nih Research Support $221,357
93.994 Maternal and Child Health Services Block Grant to the States $114,183
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $86,396
93.217 Family Planning Services $86,353
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $66,886
93.527 Grants for New and Expanded Services Under the Health Center Program $64,286
93.110 Maternal and Child Health Federal Consolidated Programs $49,996
93.297 Teenage Pregnancy Prevention Program $33,250
93.426 The National Cardiovascular Health Program $28,715
16.588 Violence Against Women Formula Grants $17,131
93.917 Hiv Care Formula Grants $9,192
93.504 Family to Family Health Information Centers $7,127