Finding 1155383 (2024-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-25

AI Summary

  • Core Issue: The Center reported inflated salary amounts on the 2024 UDS report by including accrued paid time off, which is not allowed.
  • Impacted Requirements: This finding violates documentation standards set by Title 2 U.S. CFR Part 200, which mandates accurate reporting for federal awards.
  • Recommended Follow-Up: The Center should revise its salary calculations for the UDS report to exclude accrued paid time off and ensure compliance moving forward.

Finding Text

2024-001 Reporting Program Information Federal Agency U.S Department of Health and Human Services Assistance Listing 93.224 & 93.527 Health Centers Program Cluster Numbers Award Number H80CS04196 Criteria Based on the standards of documentation of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart D requires the Center to retain adequate records and other supporting documentation for reports submitted to awarding agencies under the compliance requirements for reporting. [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Condition The Center overstated the salary amounts reported on the 2024 Uniform Data System (UDS) report due to the inclusion of accrued paid time off in the total salaries reported. The finding appears to be an isolated incident. Cause The Center’s calculation for total salaries to be used on Table 8A of the UDS report includes the accrued paid time off as of year end, which should not be included in the calculation of total salaries. Effect The Center submitted UDS reports for federal awards with incorrect salaries expense totals. Questioned Costs None identified. Context Amounts reported in Table 8A: Financial Costs, Line 1, Column a (medical personnel) was overreported. Recommendation We recommend the Center update its calculation of total salaries to be reported on the UDS report. Views of responsible The Center’s management agrees with this finding. The Center will update officials and planned its current calculation of total salaries to be reported on the UDS report by corrective action excluding the accrued paid time off amounts.

Categories

Reporting Allowable Costs / Cost Principles Material Weakness Significant Deficiency

Other Findings in this Audit

  • 1155381 2024-001
    Material Weakness Repeat
  • 1155382 2024-001
    Material Weakness Repeat
  • 1155384 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $500,133
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $483,391
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $153,971
93.527 Grants for New and Expanded Services Under the Health Center Program $27,890