FAC Explorer

Finding 1174325 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-02-19
Audit: 388083
Organization: Health West INC (ID)
Auditor: CLIFTONLARSONALLEN LLP

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance related to the UDS report for the Health Center Program.
  • Impacted Requirements: The UDS report must accurately reflect data as per the compliance supplement, which was not met due to reporting inconsistencies.
  • Recommended Follow-Up: Implement a stronger review and reconciliation process before submitting the UDS to ensure accuracy and compliance.

Finding Text

Federal Agency: Health Resources and Services Agency Federal Program Name: Health Center Program Cluster Assistance Listing Number: 93.224 and 93.527 Award Period: 06/1/2024 – 05/31/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Recipients of grants from the Bureau of Primary Health Care Health Center Program are required to prepare and 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 with the compliance supplement for the health center program cluster. Condition: An amount reported on the UDS was inconsistent with the results of Health West, Inc. Context: During our testing of a key line items in the UDS we noted reported amounts did not match supporting documentation reviewed due to a mis-key upon submission. Cause: Insufficient review procedures between support documents and reported amounts prior to submission. Effect: Potential misstatement of federal program data and risk of noncompliance with reporting requirement. Recommendation: We recommend implementing an enhanced review and reconciliation process prior to UDS submission. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Health Resources and Services Administration Health West, Inc. respectfully submits the following corrective action plan for the year ended May 31, 2025. Audit period: June 01, 2024 - May 31, 2025 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT There were no findings in the current year. FINDINGS—FEDERAL AWARD PROGRAMS AUDITS U.S. Department of Health and Human Services 2025-001 Health Center Program Cluster – Assistance Listing 93.224/93.527 Recommendation: CLA recommends implementation of an enhanced review process prior to UDS submission. Action taken in response to finding: Health West will implement a dual review process prior to the UDS submission. Name of the contact person responsible: Melissa Myers, CFO Planned completion date: Health West will make this effective for the 2025 UDS report. If the Health Resources and Services Administration has questions regarding this plan, please call Melissa Myers, CFO at (208) 232-7862.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1174323 2025-001
    Material Weakness Repeat
  • 1174324 2025-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.526 GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $688,948
93.224 HEALTH CENTER PROGRAM (COMMUNITY HEALTH CENTERS, MIGRANT HEALTH CENTERS, HEALTH CARE FOR THE HOMELESS, AND PUBLIC HOUSING PRIMARY CARE) $500,561
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $92,928
93.527 COVID-19 FY 2023 BRIDGE ACCESS PROGRAM $28,916
93.268 IMMUNIZATION COOPERATIVE AGREEMENTS $9,751