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.