Finding Text
Federal Agency: United States Department of Health and Human Services
Federal Program Title: Health Center Cluster
Assistance Listing Numbers: 93.224/93.527
Award Periods: Various periods -March 1, 2022 through February 28, 2023, March 1, 2023 through February 29, 2024, April 1, 2021 through March 31, 2023, September 1, 2023 through December 31, 2024, December 1, 2022 through May 31, 2023.
Type of Finding:
• Significant Deficiency in Internal Control over Compliance and Noncompliance
Criteria or specific requirement: 2 CFR 200.303(a) states that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Specific to the consolidated health center grant, an annual Uniform Data Set (UDS) report is required.
Condition: While the Organization did have an internal control process and review in place over required reporting for federal programs, errors were identified in key line items tested in the UDS report filed for 2023.
Context: For the UDS report, due to a keying error, amounts reported in Table 8S, lines 1c, 3c and 17c were overstated.
Cause: Due to a manual keying error where numbers were transposed. Error was not identified in review process.
Effect: Two line items in the required UDS reporting were overstated.
Repeat Finding: No
Recommendation: We recommend implementing certain quality checks while reviewing UDS before submission like comparing total expenses in Table 8A to underlying financial statements.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Management will implement additional checks in quality review process of UDS prior to submission.