Finding Text
Health Center Program Cluster
AL No. 93.224 and 93.527
U.S. Department of Health and Human Services
Award No. H80CS00438, H8FCS40427, H8GCS47600
Criteria: The Organization is required to submit federal financial reports (SF-425) and the annual
Uniform Data System (UDS) report in accordance with established requirements and deadlines.
These reports are to be prepared using accurate financial data. Condition: One of three SF-425 reports reviewed were not submitted timely. The SF-425 report
for Award No. H80CS00438 was due on 4/30/24 and was submitted on 5/2/2024. Of ten inputs
selected for testing on the UDS report, four exceptions were noted. The Organization did not
maintain support for data on Table 8A Line 17 Column C, Table 8A Line 1 Column C, and Table
8A Line 3 Column C. Additionally, the data on Table 5 Line 10a Column B was determined to be
calculated incorrectly and should have been reported as 10,842. Cause: The Organization has designed internal controls over these areas; however, the controls did not operate as designed. Effect: Late submission of reports could result in a delay in future federal funding drawdowns.
Additionally, potential errors were made on the annual UDS report.
Questioned costs: n/a
Context: Three SF-425 reports and the annual UDS report submitted during the year were
selected for testing.
Repeat Finding: Yes, 2023-002
Recommendation: The Organization should review and evaluate grant reporting deadlines for
their federal awards and update internal control procedures for reporting. Additionally, the
Organization should revise policies and procedures over reporting to ensure reports are
prepared using accurate information and documentation is maintained.
Views of Responsible Officials: Management agrees with this finding. Management has
contracted with an outside vendor/ CPA firm to assist in the regular tracking and reporting of
grant-related expenditures. Also, the Organization is in the process of creating the
administrative infrastructure which includes new staff, new workflow and processes that are
designed to report grant activity monthly which includes the timely submission of all grant
related reports.