Finding 1225990 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-06

AI Summary

  • Core Issue: The Health Center lacked adequate support for key data in the UDS Report due to management turnover.
  • Impacted Requirements: Compliance with federal reporting requirements for the Health Center Program.
  • Recommended Follow-Up: Management should improve documentation processes to ensure accurate support for future reports.

Finding Text

Information on the federal program – Assistance Listing Number 93.224/93.527, Health Center Program Cluster from the U.S. Department of Health and Human Services, Federal Award No. H80CS28961 budget periods June 1, 2024 through May 31, 2025 and June 1, 2025 through May 31, 2026 Criteria or specific requirement – Health Centers must comply with federal reporting requirements Condition – The Health Center did not have adequate support for line items on its Uniform Data System (UDS) Report Cause – The turnover in management contributed to the supporting documentation not being accurately maintained for support of the respective line items. Effect or Potential Effect – The UDS Report was submitted with potential incorrect data for table 5 line 8 Total Physicians (b) Clinic Visits and (b2) Virtual Visits and line 10a Total NPs, PAs, and CNMs (b) Clinic Visits and (b2) Virtual Visits Questioned Costs – Not applicable Context – Out of a population of 1 special report, the UDS report, was tested. The tables 4, 5, 8A, and 9E from the UDS report are complete with Health Center statistics. However, the support for Table 5 statistics was unable to be obtained. Identification as a repeat finding, if applicable – Not a repeat finding Recommendation – We recommend management maintain the supporting documentation for their completed reports. Views of responsible officials and planned corrective actions – Management will review their process and policy for retaining supporting documentation.

Corrective Action Plan

Management will review their process and policy for retaining supporting documentation.

Categories

Questioned Costs Reporting

Other Findings in this Audit

  • 1225985 2025-002
    Material Weakness Repeat
  • 1225986 2025-003
    Material Weakness Repeat
  • 1225987 2025-002
    Material Weakness Repeat
  • 1225988 2025-003
    Material Weakness Repeat
  • 1225989 2025-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $1.25M
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $199,923
93.145 HIV-RELATED TRAINING AND TECHNICAL ASSISTANCE $30,000
93.800 ORGANIZED APPROACHES TO INCREASE COLORECTAL CANCER SCREENING $13,126