Finding 1217656 (2025-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-06-16
Audit: 403811
Organization: Southeast, Inc. and Affiliates (OH)

AI Summary

  • Core Issue: The organization inaccurately reported data in the UDS report due to a lack of internal controls.
  • Impacted Requirements: Compliance with federal reporting requirements for the Health Center Program is at risk, potentially leading to noncompliance.
  • Recommended Follow-Up: Implement an additional review process and provide training to ensure accurate reporting and adherence to requirements.

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 H80CS22681 for project periods June 1, 2023 through May 31, 2025. Criteria or Specific Requirement - Health centers must comply with federal reporting requirements. Condition – The Organization reported an inaccurate amount within Table 9E, Line 1g, Column a on its Uniform Data System (UDS) report. Cause – Internal controls were not in place to ensure proper reporting of data within the UDS report. 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 - None Context – Only 1 special report was required to be submitted during the year under audit (UDS). Identification as a Repeat Finding – Not a repeat finding. 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 is implementing additional review and validation procedures for UDS reporting. Corrective actions include formal UDS preparation and review protocols, standardized validation checklists, retention of supporting documentation, and annual training for personnel responsible for preparing and reviewing HRSA reports.

Corrective Action Plan

Finding Number: 2025-005 Planned Corrective Action: Management is implementing additional review and validation procedures for UDS reporting. Corrective actions include formal UDS preparation and review protocols, standardized validation checklists, retention of supporting documentation, and annual training for personnel responsible for preparing and reviewing HRSA reports. Anticipated Completion Date: 12/31/2026 Responsible Contact Person: Charles Tong, Chief Financial Officer

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1217655 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $3.11M
93.696 CERTIFIED COMMUNITY BEHAVIORAL HEALTH CLINIC EXPANSION GRANTS $853,405
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $747,382
93.788 OPIOID STR $699,690
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $414,535
93.526 GRANTS FOR CAPITAL DEVELOPMENT IN HEALTH CENTERS $357,592
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $332,195
93.917 HIV CARE FORMULA GRANTS $315,310
96.008 SOCIAL SECURITY - WORK INCENTIVES PLANNING AND ASSISTANCE PROGRAM $280,000
93.829 SECTION 223 DEMONSTRATION PROGRAMS TO IMPROVE COMMUNITY MENTAL HEALTH SERVICES $271,043
93.150 PROJECTS FOR ASSISTANCE IN TRANSITION FROM HOMELESSNESS (PATH) $256,643
93.332 COOPERATIVE AGREEMENT TO SUPPORT NAVIGATORS IN FEDERALLY-FACILITATED EXCHANGES $214,556
14.157 SUPPORTIVE HOUSING FOR THE ELDERLY $97,769
14.235 SUPPORTIVE HOUSING PROGRAM $30,445
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $18,002