Finding Text
2024-006 Information on the Federal Program: Assistance Listing Number 93.224/93.527; Health Center Program Cluster; Department of Health and Human Services; Federal Award No. H80CS08221 Criteria or Specific Requirement: Health centers must comply with federal reporting requirements. Condition: The Organization did not accurately complete its Federal Financial Report, and the Organization did not have data to support certain line items reported on the Uniform Data System (UDS) report filed. The Federal Financial Report was submitted with incorrect data for lines 10l and 10n. Table 8A of the UDS report could not be supported for the required lines. Also, Table 5 of the UDS report was submitted with incorrect visit data for lines 8 and 10a columns B and B2. Cause: There was a lack of detailed review of the Federal Financial Report by someone with knowledge of the reporting requirements, and internal controls were not in place to ensure proper supporting documentation was retained along with the submitted Uniform Data System report. 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: None Context: Four financial reports were required to be submitted during the year under audit. There were the two lines for the H80CS08221 filing that were incorrect. Only one special report was required to be submitted during the year under audit (UDS). 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: See separate auditee document for planned corrective action.