Finding 1149633 (2024-002)

-
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-08-10

AI Summary

  • Core Issue: The Organization inaccurately reported a line item on the UDS report, specifically in Table 9E, which could lead to noncompliance with federal program requirements.
  • Impacted Requirements: Compliance with federal reporting requirements for the Health Center Program is essential to ensure proper monitoring and accountability.
  • Recommended Follow-Up: Implement an additional review process by someone knowledgeable about reporting requirements to prevent future inaccuracies.

Finding Text

Information on the federal program – Assistance Listing Number 93.224/93.527, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS00196 for project period January 1, 2023 through December 31, 2025. Criteria or specific requirement – Health centers must comply with federal reporting requirements. Condition – The Organization incorrectly reported a certain line item on the Uniform Data System (UDS) report filed. Within Table 9E of the UDS report, the amount reported within line 1q column A was inaccurate. Recommendation – We recommend management implement an additional layer of review of reports by an individual with knowledge of the reporting requirements. Views of responsible officials and planned corrective actions – See separate auditee document for planned corrective action. Cause – There was a lack of detailed review of the amounts reported on the UDS. Effect or potential effect – Inaccurate filing of reports may result in the federal program not being properly monitored, thus resulting in potential noncompliance with program requirements. Questioned costs – None Context – 1 special report was required to be submitted during the year under audit (UDS), thus this was the only report selected for testing. On this report 10 line items were tested, and of those 10 items, 1 of the lines was inaccurately reported. Identification as a repeat finding – Not a repeat finding.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.526 Grants for Capital Development in Health Centers $454,351
93.527 Grants for New and Expanded Services Under the Health Center Program $42,984
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $29,538