Finding Text
Criteria: Annually, the District is required to report patient characteristics along with financial data within the Uniform Data Systems report and submit it to the Health Resources & Services Administration online. The District’s internal control structure should ensure that their Uniform Data System annual report is complete and accurate.
Condition: During the audit, it was identified that four of seven key line items reviewed within the Uniform Data System report for 2023 were unable to be substantiated. The first key line item reviewed revolved around patient numbers and data received supported 11,584 patients while 11,575 patients were reported. For second the key line item reviewed, regarding total physician clinic and virtual visits, data reports provided supported 8,330 physician visits while 10,893 physician visits were noted as being reported within the Uniform Data System report. The third key line item reviewed was total accrued costs before donations and after allocation of overhead. Data supplied showed $14,466,183 which was $39,967 less than what was reported on the Uniform Data System report. The final key line reviewed with exception was regarding total accrued medical staff and other medical cost after allocation of overhead excluding lab and x-ray cost with a total cost within the Uniform Data System reported as $7,393,886, for this key item, no support was supplied.
Cause: While the financial system has the data to back up most of the initial figures reported, comments left by Health Resources & Services Administration reviewers required adjustment to some of the key line items.
Effect: The final Uniform Data System report has non-financial and financial data that cannot be substantiated at the amount reported as the adjustments and reasoning for those adjustments were not reconciled.
Recommendation: We recommend that the District create reports that capture the data and is reconciled to the final Uniform Data System report filed.
Managements Response: The District has reviewed the Independent Auditor’s recommendation. The District was already in the midst of creating Uniform Data System reports within their financial reporting software in order to be able to reconcile to final reports uploaded.