Finding Text
Section III – Federal Award Findings and Questioned Costs
2024-001 Reporting of Draws to UDS
Program Information
Federal Organization U.S Department of Health and Human Services
Assistance Listing Numbers 93.224 and 93.527 Health Center Program Cluster
Award Numbers H80CS08774‐17‐00, H80CS08774‐18‐00, H80CS08774‐18‐01, H80CS08774‐18‐02, and H8FCS41664‐01‐02
Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness
Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting states as a key line item on the UDS, “Total BPHC Health Center Program grant(s) drawn down for the period from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1g, Column a).” and “Total accrued BPHC COVID-19 Supplemental grant(s) draw-down from January 1 to December 31, of the calendar measurement year (Table 9E: Other Revenues, Line 1q, Column a).”
Condition During our testing of the 2023 UDS report submitted by the Organization for the Health Center Program, we identified Lines 1g and 1q of Table 9E did not tie out the PMS draw reports for the period.
Context The 2023 UDS Manual requires that the draws reported in this table agree to the cash received per the Payment Management System (PMS) federal cash transaction report.
Cause The Organization reported draws on an accrual basis, based on the amounts received per the PMS transactions report.
Effect The amount reported in Table 9E of the 2023 UDS did not agree to the federal cash transaction report from the PMS system for the period covered by the UDS.
Questioned Costs None identified
Recommendation We recommend the Organization prepare the UDS report based on the guidelines established in the UDS Manual.
Views of responsible officials and planned corrective action Management agrees with the finding. Corrective action has been taken appropriately.