Finding 1156760 (2024-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 369094
Organization: Highland Health Providers (OH)

AI Summary

  • Core Issue: The Organization failed to provide adequate data for specific line items in the UDS report due to a mid-year change in Electronic Medical Record systems.
  • Impacted Requirements: Compliance with federal reporting requirements for the Health Center Program is at risk, potentially leading to noncompliance issues.
  • Recommended Follow-Up: Management should establish an additional review process by knowledgeable staff and implement a data retention policy to support reported figures.

Finding Text

Information on the federal program - Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS33657 for project period September 1, 2022 through April 30, 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. Within the UDS report the amounts reported within table 8A within line 3 columns c and line 17 column c, and table 9E within line 1q column a were not supportable by underlying data. Cause – The Organization changed Electronic Medical Record systems resulting in a conversion of data mid-year. This added complexity in consolidating the correct reportable amounts. 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 required to be submitted during the year under audit, 1 special report was tested. 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 – The Health Center agrees with the finding. Going forward, the Health Center will implement an additional layer of review and a retention policy over the data that supports final balances reported on the UDS report.

Corrective Action Plan

Planned Corrective Action: 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. Additionally, the Organization will implement policies and procedures surrounding file retention of the underlying data that supports federal reports submitted. Anticipated Completion Date: 12/31/2025 Responsible Contact Person: Meghann Ackley, Chief Financial Officer

Categories

Reporting

Other Findings in this Audit

  • 1156755 2024-002
    Material Weakness Repeat
  • 1156756 2024-002
    Material Weakness Repeat
  • 1156757 2024-002
    Material Weakness Repeat
  • 1156758 2024-003
    Material Weakness Repeat
  • 1156759 2024-003
    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) $303,748
93.527 Grants for New and Expanded Services Under the Health Center Program $216,667
93.526 Grants for Capital Development in Health Centers $93,413