Finding Text
Health Center Program Cluster
Assistance Listing Nos. 93.224 and 93.527
U.S Department of Health and Human Services
Award Nos. 6 H80CS26514-10-02, 3 H8FCS40655-01-01, 4 H8GCS47538-01-01, 1 H8LCS50783-01-00
Criteria or Specific Requirement – Reporting – 45 CFR 75.342
Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each award and each grant year. These reports are to be prepared using accurate financial information.
Questioned Costs – None
Context – One report for each report type listed above was selected for testing with specific data from each report selected for testing. The sampling methodology used is not and is not intended to be statistically valid. Of the twenty-four inputs tested, sixteen exceptions were noted related to the UDS report and one exception was noted related to the annual FFR.
Effect – Potential errors were made on the annual UDS and annual FFR reports.
Cause – The Organization’s policies and procedures did not identify certain errors that were noted on required reports. Multiple exceptions noted on the UDS related to the Organization’s use of an estimate calculation to report patient totals in Table 4 and encounter totals in Table 5 for the 15 attributes selected for testing between the two tables. The Organization was unable to provide documentation to explain a $13,000 variance for one of the attributes selected for testing in Table 8A. The final UDS error was related to the overreporting of slide discounts and underreporting of other adjustments associated with nurse only visits coded in the practice management system. Program income was not reported on the annual FFR and therefore did not reflect the Organization’s patient service revenue from activities within scope of the health center program.
Identification as a repeat finding, if applicable – Not a repeat finding.
Recommendation – The Organization should revise policies and procedures over federal reporting to ensure reports are prepared using accurate information and supporting documentation for federal grant reports should be maintained.