Finding Text
Federal Agency: Department of Health and Human Services
Federal Program: 93.224 Health Center Program
Identification Numbers: H80CS29007
H8DCS36329
H8ECS38904
H8FCS41132-01-00
Requirement: Reporting
Type of Finding: Material weakness in internal control over major program; Noncompliance
Criteria: Supporting documentation should match the amounts reported on all reports required to be filed for federal programs.
Condition: Supporting documentation for key line items on the Uniform Data System (UDS) report and Federal Financial Report (FFR) did not match the reported amounts.
Cause: Review and approval of grant reporting did not take place at the level needed to support accurate federal reporting. Also, the Health Center experienced a high volume of employee turnover.
Effect: Misinformation presented to the federal government may lead to federal inquiries of those charged with governance.
Context: The supporting documentation for the reports selected for testing (five FFRs and one UDS report) did not tie into the amounts reported on the FFRs and UDS. Also, the information could not be recreated by current staff at the Health Center. Amounts in the general ledger did not support the financial data for the varying reporting periods utilized in preparation of the reports.
Recommendation: The Health Center should maintain any and all support utilized in the preparation of federal reports. We also recommend that Health Center staff receive proper training on the patient data software so that they are able to run reports that are necessary for the UDS reports. Documentation of the methods utilized to extract activity from the general ledger for financial reporting should also be maintained.
Views of Responsible Official(s) and Planned Corrective Actions: See corrective action plan.