Finding 1155074 (2022-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2025-09-24
Audit: 367389

AI Summary

  • Core Issue: Errors were found in the annual UDS and FFR reports due to inadequate policies and staff turnover.
  • Impacted Requirements: Compliance with 45 CFR 75.342 for accurate reporting of federal assistance.
  • Recommended Follow-Up: Revise policies and procedures to ensure accurate preparation of federal reports.

Finding Text

Federal Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS04226-17-00 Program Year 2022 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, and 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. Questioned costs – None Context – Two reports from those listed above were selected for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, two exceptions were noted related to the UDS report and three exceptions were noted related to the annual FFR. Effect – Errors were made on the annual UDS and annual FFR reports. Cause – The Organization’s policies and procedures did not identify certain errors that were noted on required reports. Turnover in key positions resulted in the Organization being unable to support the total of five attributes selected for testing on both the UDS report and annual FFR. Identification as a repeat finding – Repeat of 2021-002 finding Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.

Categories

Reporting

Other Findings in this Audit

  • 1155075 2022-003
    Material Weakness Repeat
  • 1155076 2022-002
    Material Weakness Repeat
  • 1155077 2022-003
    Material Weakness Repeat
  • 1155078 2022-002
    Material Weakness Repeat
  • 1155079 2022-003
    Material Weakness Repeat
  • 1155080 2022-002
    Material Weakness Repeat
  • 1155081 2022-003
    Material Weakness Repeat
  • 1155082 2022-002
    Material Weakness Repeat
  • 1155083 2022-003
    Material Weakness Repeat
  • 1155084 2022-002
    Material Weakness Repeat
  • 1155085 2022-003
    Material Weakness Repeat
  • 1155086 2022-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $972,529
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $631,630
93.959 Block Grants for Prevention and Treatment of Substance Abuse $537,106
93.788 Opioid Str $442,720
93.696 Certified Community Behavioral Health Clinic Expansion Grants $256,703
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $121,512
14.871 Section 8 Housing Choice Vouchers $80,133
21.027 Coronavirus State and Local Fiscal Recovery Funds $80,000
93.527 Grants for New and Expanded Services Under the Health Center Program $16,895