Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Health Center Cluster
Assistance Listing Number: 93.224 & 93.527
Federal Award
Identification Number: H80CS00725-21 and H80CS00725-22
Award Periods: June 1, 2022 – May 31, 2023 and June 1, 2023 – May 31, 2024
Criteria:
Recipients of grants from the Bureau of Primary Health Care Health Center Program are required to prepare and file the Uniform Data System (UDS) report on an annual basis. The UDS report contains various information which has been identified as key line items with the compliance supplement for the health center program cluster.
Condition:
The amounts reported for Table 8A, line 1, column c and Table 8A, line 3, column c within the UDS report did not agree to the supporting documentation provided by the organization.
Questioned Costs:
None.
Context:
One of the key line items within the UDS report contained an amount which did not agree to the supporting documentation provided by the Organization. Total costs were in agreement however a change made to an allocation did not get updated within the final UDS report.
Cause:
During the UDS preparation process, the Organization was addressing various diagnostic checks which are built into the UDS report. As part of this process, a change was made to Table 5 and the Organization was unaware that this change also resulted in a change being made to Table 8.
Effect:
Reporting of incorrect amounts within the UDS report.
Repeat Finding:
No.
Recommendation:
We recommend the Organization performed a final review of amounts entered within the UDS report, as compared to the supporting schedules, prior to submission.
Views of Responsible Officials:
There is no disagreement with the audit finding.