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.