FAC Explorer

Finding 28549 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-01-19
Audit: 30147
Organization: Bear Lake Community Health Center (UT)
Auditor: Squire & Company PC

AI Summary

  • Core Issue: The Center's 2021 UDS report had discrepancies between reported data and underlying records.
  • Impacted Requirements: Accurate financial and nonfinancial reporting through the Universal Data System is essential.
  • Recommended Follow-Up: Ensure proper documentation retention to verify reported amounts against source information.

Finding Text

U.S. Department of Health and Human Services 2022-003 Reporting Program Name of Federal Program (CFDA Number) Health Centers Cluster: Consolidated Health Centers (93.224) Grants for Newly Expanded Services under the Health Care Program (93.527) Criteria - The Center reports financial and nonfinancial data through the Universal Data System (UDS) annually. Context and Condition - We reviewed the Center?s 2021 UDS report and traced key line items identified in the 2021 Compliance Supplement to underlying accounting and other systems. We noted several key line items did not agree to the underlying information. Cause - The Center did not retain documents used to prepare the UDS report in sufficient detail to determine how the amounts reported related to the underlying information. Effect - Key line items of the 2021 UDS report may not be accurate. Questioned Costs - No costs were questioned. Repeat finding - No. Statistically valid - Yes. Recommendation- We recommend the Center retains documentation used to prepare its annual UDS report to ensure amounts reported can be traced to the underlying information in the Center?s systems. Views of responsible officials - The Center will review its document retention policies and ensure such documentation is retained to ensure information reported on our UDS reports can be traced to the source information in our systems.

Corrective Action Plan

CRITERIA: The Center reports financial and nonfinancial data through the Universal Data System (UDS) annually. RECOMMENDATION: We recommend the Center retains documentation used to prepare its annual UDS report to ensure amounts reported can be traced to the underlying information in the Center's systems. CORRECTION ACTION PLAN: The Center will review its document retention policies and ensure such documentation is retained to ensure information reported on our UDS reports can be traced to the source information in our systems. PERSON RESPONSIBLE: Cody Corbridge, IT Department. TIMELINE: Current date through succeeding reporting period.

Categories

Reporting

Other Findings in this Audit

  • 28548 2022-002
    Significant Deficiency
  • 28550 2022-002
    Significant Deficiency
  • 28551 2022-003
    Significant Deficiency
  • 604990 2022-002
    Significant Deficiency
  • 604991 2022-003
    Significant Deficiency
  • 604992 2022-002
    Significant Deficiency
  • 604993 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.38M
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $2.87M
93.498 Provider Relief Fund $526,700
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $77,272
93.268 Immunization Cooperative Agreements $19,697
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $1,050