Finding 522101 (2023-004)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-02-05
Audit: 341310
Auditor: Terry Horne CPA

AI Summary

  • Core Issue: The UDS report submitted to DHHS for 2022 and 2023 contained significant overstatements of federal grants, totaling approximately $1,590,000 and $1,747,000.
  • Impacted Requirements: Compliance with Uniform Guidance for accurate reporting in the Uniform Data System is critical for proper financial analysis.
  • Recommended Follow-Up: Develop a system to ensure accurate reporting of federal grants in future UDS submissions, with completion targeted by February 28, 2025.

Finding Text

Finding: 2023-004 Uniform Data System Report Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. - 93.527 & 93.224 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 years ended December 31, 2022 and 2023, contained incorrect data for total federal grants. Federal grants were overstated in Table 9D of the UDS report by approximately $1,590,000 and $1,747,000, respectively. Cause: The above exception resulted from errors in preparing Table 9D of the UDS report. Effect: The DHHS reviews the UDS report during financial analysis of grant recipients. Errors in this data could cause incorrect financial analysis results and distorted performance indicators. Questioned Costs: None reported Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system should be developed to ensure that federal grants are correctly reported in the UDS report. Views of Responsible Officials: Management concurs. Efforts will be made to ensure that federal grants are correctly reported in the UDS report. Contact Person: Suzanne Freeman, CEO Anticipated Date of Completion: February 28, 2025

Categories

Reporting

Other Findings in this Audit

  • 522094 2023-002
    Material Weakness
  • 522095 2023-002
    Material Weakness
  • 522096 2023-002
    Material Weakness
  • 522097 2023-003
    Material Weakness
  • 522098 2023-003
    Material Weakness
  • 522099 2023-003
    Material Weakness
  • 522100 2023-004
    Material Weakness
  • 522102 2023-004
    Material Weakness
  • 522103 2023-005
    Material Weakness
  • 522104 2023-005
    Material Weakness
  • 522105 2023-005
    Material Weakness
  • 1098536 2023-002
    Material Weakness
  • 1098537 2023-002
    Material Weakness
  • 1098538 2023-002
    Material Weakness
  • 1098539 2023-003
    Material Weakness
  • 1098540 2023-003
    Material Weakness
  • 1098541 2023-003
    Material Weakness
  • 1098542 2023-004
    Material Weakness
  • 1098543 2023-004
    Material Weakness
  • 1098544 2023-004
    Material Weakness
  • 1098545 2023-005
    Material Weakness
  • 1098546 2023-005
    Material Weakness
  • 1098547 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.34M
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $293,184
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $113,645
93.959 Block Grants for Prevention and Treatment of Substance Abuse $110,734
16.838 Comprehensive Opioid Abuse Site-Based Program $50,478