Finding 1112 (2023-001)

U.S. Department of Health and Human Services Federal Assistance Listing Number 93.224, 93.527 Health Center Program Cluster Criteria or specific requirement: Reporting (45 CFR 75.342) The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial information. Condition: The Organization incorrectly reported total family physician virtual visits, total nurse practitioner, physician assistant and certified nurse midwives clinic visits and virtual visits on the December 31, 2022 UDS report. Questioned Costs: None Context: One report for each report type listed above was selected for testing with key line items that contain critical information, from each report selected for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the twenty-four inputs tested, three exceptions were noted related to the UDS report. The Organization reported 140 of total family physical virtual visits but should have reported 141. Additionally, the Organization reported 21,494 of total nurse practitioner, physician assistant and certified nurse midwives clinic visits but should have reported 21,495. Finally, the Organization reported 0 total nurse practitioner, physician assistant and certified nurse midwives virtual visits but should have reported 26. Effect: Clinic and virtual visits were improperly reported in the UDS report. Cause: The Organization’s policies and procedures did not identify certain errors in clinic and virtual visits reported. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend implementing controls to ensure amounts reported are accurate, complete and reviewed. Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation and will incorporate review of additional reports to verify accuracy of visits reported.