Finding Text
2022-003 Inaccurate Reporting of SF-425 Federal Financial Report Federal Agency Department of Health and Human Services Assistance Listing Number 93.224 ? Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) 93.527 ? Grants for New and Expanded Services under the Health Center Program Criteria [X] Compliance Finding [X] Significant Deficiency [ ] Material Weakness Amounts reported on SF-425 Federal Financial Report should agree or reconcile to Payment Management System report. Condition During our review of the Organization?s SF-425 Federal Financial Reports, we noted a variance from the Payment Management System report, related to the July 1, 2021 to September 30, 2021, period in the amount of $43,866. Context The finding appears to be an isolated incident. Effect The July 1, 2021 to September 30, 2021, SF-425 Federal Financial Report was inaccurate. Cause No reconciliation was performed from the Payment Management System report when preparing the July 1, 2021 to September 30, 2021, Federal Financial Report. No review of the Federal Financial Report was conducted prior to submission. Recommendation We recommend SF-425 Federal Financial Reports are agreed or reconciled to the Payment Management System report each period, and that review is performed by management, prior to submission of the report. Views of responsible officials and planned corrective action Uncompahgre Combined Clinics recognizes this error and will implement an accounting change that will require a draft SF-425 for review before submission by a manager with a supporting report from the Accounting system tied out to the report of draws from the PMS system for the same time periods. This comparison and review will ensure proper reporting and alignment with accounting records to the PMS system before submission. This workpaper will be presented to a member of senior management for review and approval to submit by the due date. This process will be double checked by another person in management that will reduce the risk for math errors. This correction will be implemented by December 2022.