Finding 1159414 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-09-30
Audit: 370139

AI Summary

  • Core Issue: The Organization failed to provide data supporting certain reported amounts in the UDS report due to a mid-year change in Electronic Medical Record systems.
  • Impacted Requirements: Compliance with federal reporting requirements is at risk, potentially leading to noncompliance with the Health Center Program.
  • Recommended Follow-Up: Implement a secondary review process by a knowledgeable individual and establish policies for data retention to support federal reports.

Finding Text

Information on the federal program - Assistance Listing Number 93.224/93.527, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS07897 for project period February 1, 2020 through January 31, 2024 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 Table 5 of the UDS report, the amounts reported within line 10a columns b and b2 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 – 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.

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: Angelita Thomas, Chief Financial Officer

Categories

Reporting

Other Findings in this Audit

  • 1159412 2024-002
    Material Weakness Repeat
  • 1159413 2024-002
    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) $2.42M
93.914 Hiv Emergency Relief Project Grants $219,673
93.526 Grants for Capital Development in Health Centers $181,541
93.926 Healthy Start Initiative $49,701
93.527 Grants for New and Expanded Services Under the Health Center Program $43,411
93.137 Community Programs to Improve Minority Health $33,179