Finding Text
Finding: 2024-002 Reporting
Federal Programs: Department of Health and Human Services
Health Center Program Cluster
Assistance Listing No. - 93.224 and 93.527
Criteria: Uniform Guidance, Reporting – Federal Financial Report and Uniform Data System
Condition: Federal Financial Reports (FFR) submitted to the Department of Health and Human Services (DHHS) during the fiscal year ended December 31, 2024 were not submitted timely in accordance with the terms of their related grants. There were 10 FFR filings that were submitted late. There were 4 FFR filings that were submitted with incorrect amounts for the federal share of expenditures. In addition, the Uniform Data System (UDS) report submitted to DHHS for the year ended December 31, 2024, contained incorrect data for total federal grant revenue. The federal grant revenue was understated on Table 9E of the UDS report by approximately $8.2 million.
Cause: The Organization did not submit timely or accurate FFR filings and did not correctly report federal grant revenue in the UDS.
Effect: FFR filings were late for 10 filings and federal share of expenditures were not correctly reported in 4 FFR filings. Also, the federal grant revenue was understated in the UDS.
Questioned Costs: None reported
Context/Sampling: The finding appears to be a systemic issue.
Repeat Finding from Prior Year: Yes
Recommendation: It is recommended that a system is developed in which the filing deadlines for FFR filings are monitored for timely submissions. In addition, it is recommended that the FFR filings and the UDS are reviewed by a person other than the preparer of the report prior to submission to ensure accurate reporting.
Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR filings and UDS reports are filed accurately and in a timely manner.
Contact Person: Dondre Wilson, CFO
Anticipated Date of Completion: July 31, 2025