Finding 41622 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-19
Audit: 38865
Auditor: Terry Horne CPA

AI Summary

  • Core Issue: The Uniform Data System report for 2021 inaccurately overstated federal grants by about $1.86 million.
  • Impacted Requirements: This finding violates the Uniform Guidance for accurate reporting, affecting financial analysis by the Department of Health and Human Services.
  • Recommended Follow-Up: Develop a reconciliation system to align federal grants in financial reports with the UDS report; management agrees and aims to complete this by January 31, 2023.

Finding Text

Finding: 2022-001 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 federal grants. The federal grants were overstated on Table 9E of the UDS report by approximately $1,861,000. Cause: The above exception resulted from errors in preparing Table 9E 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 federal grants 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 federal grants are reconciled from the financial reporting system to the UDS report. Contact Person: Jennifer Richardson, CFO Anticipated Date of Completion: January 31, 2023

Categories

Reporting

Other Findings in this Audit

  • 41621 2022-001
    Material Weakness
  • 41623 2022-001
    Material Weakness
  • 618063 2022-001
    Material Weakness
  • 618064 2022-001
    Material Weakness
  • 618065 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $4.93M
93.224 Covid-19-Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.67M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $2.29M
93.498 Covid-19-Provider Relief Fund $1.42M
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $352,768
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $259,148
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $221,115
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $96,045
93.071 Medicare Enrollment Assistance Program $75,231
93.917 Hiv Care Formula Grants $74,188
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $47,564
93.884 Grants for Primary Care Training and Enhancement $40,000
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $34,335
93.800 Organized Approaches to Increase Colorectal Cancer Screening $15,000
14.241 Housing Opportunities for Persons with Aids $9,125