Finding 1229173 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-09-09

AI Summary

  • Core Issue: The Organization failed to provide supporting data for specific line items in the UDS report, leading to potential inaccuracies.
  • Impacted Requirements: Compliance with federal reporting requirements for the Health Center Program is at risk due to inadequate review processes.
  • Recommended Follow-Up: Implement a secondary review process by a knowledgeable individual to ensure accurate reporting and compliance.

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. 6 H80CS00581 for project period March 1, 2025 through February 28, 2026. Criteria or specific requirement – Health Centers must comply with federal reporting requirements. Condition – The Organization did not have data to support certain line items reported on the Uniform Data System (UDS) report filed. The amount reported within table 5 lines 8 and 10a in columns b and b2 along with table 8A line 17 column c was not supportable by underlying data. Cause – There was a lack of detailed review of the submitted report by someone with knowledge of the reporting requirements. 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 that was required to be submitted during the year under audit (UDS), we selected this 1 report for testing. Identification as a repeat finding, if applicable – Is 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 – To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements.

Corrective Action Plan

Finding Number: 2025-003 Planned Corrective Action: To ensure compliance with federal reporting standards, the Organization will require a secondary review of all federal reports submitted to granting agencies. This secondary review will specifically include the Uniform Data System (UDS) report, and the reviewer will verify that all reported amounts, including the applicable UDS table line items, are traceable to and supported by the underlying data prior to submission. The designated secondary reviewer shall be an individual that has strong knowledge of the reporting requirements. Anticipated Completion Date: 2/15/2026 Responsible Contact Person: Tyson Bouyack, Chief Financial Officer

Categories

Reporting

Other Findings in this Audit

  • 1229170 2025-002
    Material Weakness Repeat
  • 1229171 2025-002
    Material Weakness Repeat
  • 1229172 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.224 HEALTH CENTER PROGRAM $4.21M
93.527 GRANTS FOR NEW AND EXPANDED SERVICES UNDER THE HEALTH CENTER PROGRAM $259,498
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $196,000