Finding Text
Finding: 2022-004 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 total expenses and patient charges. The expenses were overstated on Table 8A of the UDS report by approximately $682,000. The charges were understated on Table 9D of the UDS report by approximately $680,000. Cause: The above exception resulted from errors in preparing Table 8A and 9D 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 finding appears to be a systematic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that total expenses and patient charges as reported in the Organization?s financial reporting system are reconciled to the UDS report. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that expenses and charges are reconciled from the financial reporting system to expenses on the UDS report. Contact Person: Bart Miles, CFO Anticipated Date of Completion: January 31, 2023