Finding 1160428 (2024-002)

Information on the federal program _ Assistance Listing Number 93.224/93.527; Health Center Program Cluster; Department of Health and Human Services 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 8 column B, line 8, column B2, line 10A, column B, and line 10A, column B2, were not supportable by underlying data. Within Table 8A of the UDS report, the amounts reported within line 17 column C, line 1, column C, and line 3, column C, were not supportable by underlying data. Within Table 9E of the UDS report, the amounts reported within line 1G column A, and line 1Q, column A, were not supportable by underlying data. Cause – 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 –Only 1 special report was required to be submitted during the year under audit (UDS). Identification as a repeat finding, if applicable – Is a repeat finding (2023-005). 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 – Management acknowledged several amendments were made to the UDS tables that support the calculation that was filed. A lack of document retention resulted in the final amended calculation not being saved in a central, shared site that would support the amount filed. In future periods, management will have processes and procedures in place to require reconciliation and tie-out of supporting documentation to final filings which will alleviate this finding.