Finding Text
Information on the federal program - Assistance Listing Number 93.224, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. 6 H80CS07897 for project period February 1, 2024 through January 31, 2027 Criteria or specific requirement – Health Centers must comply with federal reporting requirements. Condition – Certain key line items reported on the Uniform Data System (UDS) report were not supportable by underlying data. Within Table 5, Line 8, Columns b and b2, Table 5, Line 10a, Columns b and b2, Table 8A, Line 17, Column c, Table 8A, Line 1, Column c, and Table 8A, Line 2, Column c, there were discrepancies between the reported amounts and the underlying data provided. Cause – Changes were made to amounts initially reported on the UDS report, but the underlying schedules that reflected the final amounts reported were not maintained. 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 – Not applicable. Context – Out of a population of 1 special report required to be submitted during the year under audit, 1 special report was tested. Identification as a repeat finding, if applicable – Is a repeat finding (2024-002) 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 acknowledges the importance of accurate reporting and proper documentation to meet grant compliance standards. To address this repeat finding, effective immediately, management will implement a mandatory secondary review process. All federal reports submitted to granting agencies will undergo a formal secondary review prior to submission. The reviewer will be a designated individual with demonstrated expertise in federal reporting requirements. Evidence of review (e.g., sign-off or electronic approval) will be retained for audit purposes.