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 H80CS00581 for project period March 1, 2024 through
February 28, 2025.
Criteria or specific requirement – Health Centers must comply with federal reporting
requirements.
Condition – The Organization did not have data to support certain line items reported on
the Uniform Data System (UDS) report filed. The amounts reported within table 5 line
8 column b and b2, table 5 line 10a, column b and b2 were not supportable by
underlying data, and the amounts reported within table 9E line 1g column a, and line
1q column did not agree to underlying supporting data available.
Cause – There was a lack of detailed review of the submitted report by someone with
knowledge of the reporting requirements.
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 – Not applicable
Context – Out of a population of 1 special report that was required to be submitted
during the year under audit (UDS), we selected this 1 report for testing.
Identification as a repeat finding, if applicable – Not a repeat finding.
Recommendation – We recommend management implement an additional level of
review by someone with knowledge of the reporting requirements.
Views of responsible officials and planned corrective actions – To ensure
compliance with federal reporting standards, the Organization will require a secondary
review of all federal reports submitted to granting agencies. The designated secondary
reviewer shall be an individual that has strong knowledge of the reporting
requirements.