Finding 1150164 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-08-15
Audit: 364374
Organization: Apla Health & Wellness (MO)

AI Summary

  • Core Issue: The Organization failed to accurately report two attributes on the annual Uniform Data Set (UDS) report due to inadequate policies and procedures.
  • Impacted Requirements: Compliance with reporting standards under 45 CFR 75.342, including the UDS, Federal Financial Report (FFR), and quarterly Federal Cash Transaction Reports (FCTR).
  • Recommended Follow-Up: The Organization should enhance monitoring of its reporting processes to ensure accurate data is used, with corrective actions already initiated for the 2024 UDS report.

Finding Text

Health Center Program Cluster - ALN Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 2 H80CS0422614 Program Year 10 and 11 Criteria or Specific Requirement – Reporting – 45 CFR 75.342 Condition – The Organization is required to prepare and submit an annual Uniform Data Set (UDS) report for each calendar year, an annual Federal Financial Report (FFR) for each grant year and quarterly Federal Cash Transaction Reports (FCTR) for each grant budget period. These reports are to be prepared using accurate financial information. Cause – The Organization’s policies and procedures did not accurately report two attributes selected for testing on the UDS report. Effect or potential effect – Errors were made on the annual UDS report. Questioned costs – None Context – Eighteen inputs from the reports listed above were identified for testing. The sampling methodology used is not, was not intended, to be statistically valid. Of the eighteen inputs tested, two exceptions were noted related to the UDS report. Identification as a repeat finding – Not a repeat finding Recommendation – The Organization should continue to monitor its policies and procedures to ensure reports are prepared using accurate information. Views of reponsible offices and planned corrective actions - The errors made on the calendar year 2023 UDS report were the result of the wrong data set being used. Per the UDS Manual, federal cash draw down reports are to be used for any Bureau of Primary Health Care (BPHC) grants and the revenue for BPHC grants are to be reported on a cash basis. Corrective action was taken as of February 15, 2025, which was the due date for the calendar year 2024 UDS report. The person responsible for the corrective actions is Joseph Molodovan, the organization's Chief Financial Officer.

Categories

Reporting

Other Findings in this Audit

  • 573720 2024-001
    Significant Deficiency
  • 573721 2024-001
    Significant Deficiency
  • 573722 2024-001
    Significant Deficiency
  • 573723 2024-001
    Significant Deficiency
  • 573724 2024-001
    Significant Deficiency
  • 1150162 2024-001
    Significant Deficiency
  • 1150163 2024-001
    Significant Deficiency
  • 1150165 2024-001
    Significant Deficiency
  • 1150166 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.241 Housing Opportunities for Persons with Aids $1.31M
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.23M
14.267 Continuum of Care Program $987,599
93.917 Hiv Care Formula Grants $798,190
93.526 Grants for Capital Development in Health Centers $511,595
93.307 Minority Health and Health Disparities Research $344,171
93.493 Congressional Directives $341,468
93.959 Block Grants for Prevention and Treatment of Substance Abuse $230,751
93.940 Hiv Prevention Activities Health Department Based $119,460
93.914 Hiv Emergency Relief Project Grants $46,813
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B $29,045
93.939 Hiv Prevention Activities Non-Governmental Organization Based $28,602
97.024 Emergency Food and Shelter National Board Program $18,750
93.527 Grants for New and Expanded Services Under the Health Center Program $18,569
93.224 Grants for New and Expanded Services Under the Health Center Program $14,778