Finding 24318 (2022-003)

Finding: 2022-003 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster CFDA 93.224 and 93.527 Criteria: Uniform Guidance, Reporting ? Uniform Data System Condition: The Uniform Data System (UDS) report submitted to the U.S. Department of Health and Human Services (DHHS) for the year ended December 31, 2021, contained incorrect data for expenses. The expenses were overstated on Table 8A of the UDS report by approximately $700,000. Cause: The above exception resulted from errors in preparing Table 8A of the Uniform Data System report. Effect: The DHHS reviews the UDS data for financial analysis for grant recipients. Errors in this data causes incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported Context/Sampling: The UDS contained incorrect data for expenses. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that actual expenses as reported in the Organization?s financial reporting system are reconciled to the UDS report. The DHHS should be informed of the error and the 2021 Table 8A should be revised and resubmitted, if requested. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that expenses are reconciled from the financial reporting system to expenses on the UDS report. Contact Person: Gayanne Williams, CEO Anticipated Date of Completion: June 30, 2022