Finding Text
Finding 2024.005: Reporting - Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Health Center Program Cluster, COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services under the Health Center Program, COVID-19 Grants for New and Expanded Services under the Health Center Program. Federal Assistance Listing Numbers: 93.224 and 93.527 Federal Award Identification Number and Year: H80CS00132-2022 and 2023 Criteria Health centers are required to have documentation that supports the amounts reported within the tables on the Health Resources and Services Administration Uniform Data Systems ("UDS") submission in accordance with the Office of Management and Budget Control No. 0915-0193. The Organization should be implementing and monitoring procedures to properly determine, calculate and review the amounts that are reported on the UDS submission. Condition The Organization did not have the proper documentation readily available to ensure that the calculations within the UDS reports were correct and accurate. Cause The Organization did not have adequate internal controls in place to effectively ensure that all calculations within the UDS report were correct and accurate. Effect or Potential Effect The Organization did not comply with the appropriate rules and regulations as per the Uniform Guidance. Questioned Costs None. Context A review of the UDS submission was performed and the Organization was unable to provide documentation to support the tables within the report. Identification as a Repeat Finding Not a repeat finding. Recommendation The Organization should establish a system of internal controls to ensure that all UDS related calculations are properly documented and maintained. Views of Responsible Officials and Planned Corrective Actions Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.