Finding Text
Health Center Program Cluster ALN Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No.2 H80CS00800, June 1, 2023 - May 31, 2024 Award No.5 H80CS00800, June 1, 2022 - May 31, 2023 Award No.3 H8FCS41036, April 1, 2021 - March 31, 2023 Criteria or Specific Requirement – Reporting – 2 CFR 200.328 and 2 CFR 200.329 Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year for the Health Center Cluster. These reports are to be prepared using accurate financial information. Cause – The Organization was unable to provide supporting documentation that agreed to the line items tested in the reports. The Organization’s practice management system was incorrectly set up to classify certain adjustments as sliding fee discounts and a manual correction was not made during the preparation of the UDS report. Effect or Potential Effect – Potential errors were made on the annual UDS and FFR reports. Questioned Cost – None Context – The annual UDS report and annual FFR were selected for testing out of total population of three reports. The sampling methodology used is not and is not intended to be statistically valid. Of the ten inputs tested, five exceptions were noted related to the annual UDS report. The FFR report tested was not accurately reported or could not be properly supported. Identification as a repeat finding, if applicable – Not a repeat finding. Recommendation – Management should follow established policies and procedures to ensure the required reports are prepared using accurate information and supporting documentation for federal grant reports are maintained. Views of responsible officials and planned corrective actions - Management agrees with the recommendation to ensure the required reports are prepared using accurate information and supporting documentation for federal grant reports are maintained. • All system generated reports will be maintained in the preparation of the UDS and FFR reports. • A report will be run out of the practice management system identifying qualified sliding fee discounts to be included in the UDS report. Anticipated date of completion: December 31, 2026 Contact person responsible – Margaret Boemmel, CFO