Finding Text
Finding: 2022-002 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, Special 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 patient revenue. The charges and payments were not correctly reported on Table 9D of the UDS report. The charges were understated by approximately $2.4 million. Cause: The above exception resulted from omitting 340B contract pharmacy charges in Table 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 systemic issue. Repeat Finding from Prior Year: Yes Recommendation: It is recommended that a system should be developed to ensure actual charges and payments from all sources including 340B contract pharmacies are reported and reconciled to the UDS report. The DHHS should be informed of the error and the 2021Table 9D should be revised and resubmitted if requested. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that the revenue and expenses from all sources are reconciled to the revenue and expenses on the UDS report. Contact Person: Alice Salthouse, CEO Anticipated Date of Completion: October 31, 2022