Finding Text
2024-007 Reporting (repeat of finding 2023-003)
Program Information
Federal Organization U.S Department of Health and Human Services
Assistance Listing
Numbers
93.224 & 93.527 Health Center Program Cluster
Award Numbers H80CS00513, H8FCS41684, H8GC48547, H8LCS51197
Criteria [X] Compliance Finding [ ] Significant Deficiency [X] Material Weakness
Based on the standards of documentation of Title 2 U.S. Code of Federal Regulations
(CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit
Requirements for Federal Awards Subpart D requires the Organization to retain
adequate records and other supporting documentation for reports submitted to
awarding agencies under the compliance requirements for reporting.
Condition The Organization did not maintain sufficient supporting records for the information
reported in its calendar year 2023 Uniform Data System (UDS) report.
This finding appears to be a systemic problem.
Cause The Organization’s internal controls over compliance did not include adequate
controls over the retention of supporting documentation for UDS reports submitted to
awarding agencies.
Effect The Organization submitted UDS reports for federal awards that may lack supporting
documentation. Amounts reported may not be correct.
Questioned Costs None identified
Context Amounts reported in Table 8A and Table 9E did not agree to the supporting
documentation.
Recommendation We recommend the Organization maintain documentation supporting reports filed
with awarding agencies. If changes to the reported amounts are made, the supporting
documentation should be updated and the reason for the change should be
documented.
Views of responsible
officials and planned
corrective action
Management is in agreement with this finding and will take corrective action as
outlined below.