FAC Explorer

Finding 1160898 (2023-004)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-10-17
Audit: 370964
Organization: Mt Enterprise Community Health Clinic (TX)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The organization failed to provide necessary documentation for key line items in the UDS report.
  • Impacted Requirements: Compliance with annual UDS reporting requirements for the Health Center Program.
  • Recommended Follow-Up: Ensure proper documentation is maintained during UDS preparation to prevent future issues.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Health Center Cluster Assistance Listing Number: 93.224/93.527 Federal Award Identification Number: H80CS12856 Award Periods: March 1, 2023 – February 29, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria: Recipients of grants from the Bureau of Primary Health Care Health Center Program are required to submit the Uniform Data System (UDS) report on an annual basis. The UDS report contains various information which has been identified as key line items within the compliance supplement for the health center program cluster. Condition: The Organization could not provide documentation to support the amounts tested as key line items within the UDS report. Questioned costs: None. Context: Documentation was not available to support the amounts reported in the UDS report for seven (7) of seven (7) key line items tested. Cause: Employee turnover. Effect: Potential to report inaccurate amounts in the UDS report. Repeat finding: No. Recommendation: We recommend the Organization maintain documentation produced during UDS preparation. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Reporting Recommendation: The auditor recommends the Organization maintain documentation produced during UDS preparation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Streamlined processes and succession plan to ensure all relevant information for UDS is maintained accurately and accessible for future audits and financial reporting Name(s) of the contact person(s) responsible for corrective action: David Rodrigues. Planned completion date for corrective action plan: December 2025.

Categories

Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1160893 2023-002
    Material Weakness Repeat
  • 1160894 2023-003
    Material Weakness Repeat
  • 1160895 2023-004
    Material Weakness Repeat
  • 1160896 2023-002
    Material Weakness Repeat
  • 1160897 2023-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.527 Grants for New and Expanded Services Under the Health Center Program $2.37M
93.224 Health Center Program (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $200,000