Finding Text
Finding: 2025-004 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Condition: The Uniform Data System (UDS) report submitted to DHHS for the year ended December 31, 2024 contained incorrect data for federal grant reporting, patient revenue and total expenses. Revenues and expenses were not correctly reported on Tables 8E and 9D of the UDS report. Federal grant reporting was understated by $1,685,000. The revenues were overstated by approximately $8,426,000 and expenses were understated by approximately $1,238,000. Criteria: Uniform Guidance, Special Reporting – Uniform Data System Cause: The above exception resulted from errors in preparing Tables 8A, 9D, and 9E of the Uniform Data System report. Effect: The Department of Health and Human Services reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system be developed to ensure that revenue and expenses are reported and reconciled to the UDS report. HRSA should be informed of the error and the 2024 Tables 8A, 9D, and 9E should be revised and resubmitted, if requested. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that the revenue and expenses recorded is reconciled to the revenue and expenses on the UDS report. Contact Person: Janice Robinson, CEO Anticipated Date of Completion: November 30, 2025