Finding Text
Performance Reporting
Federal agency: U.S. Department of Health and Human Services
Federal program title: Health Center Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care)
Assistance Listing Number: 93.224/93.527
Federal Award Identification Number: H8026575-2023, H8026575-2024, H8G48725-2022
Award Period: December 2022 through February 2025
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Health centers must prepare an annual Uniform Data System (UDS) Report required under the Health Center Program authorized by section 330 of the Public Health Service Act.
Condition: During our testing, we noted a breakdown in internal controls as the information compiled to prepare the UDS report was not retained internally.
Questioned costs: None
Context: During our testing of 7 Key Line-Items identified as containing critical information it was noted that the following key line items were not properly supported:
1. Total accrued cost before donations and after allocation of overhead (Table 8A Line 17 Column c)
2. Total accrued medical staff and other medical cost after allocation of overhead excluding medical lab and x-ray cost (Table 8A, Line 1, Column c and Table 8A, Line 3, Column c)
3. Total accrued BPHC COVID-19 Supplemental grant draw-down from January 1 to December 31, of the calendar measurement year (Table 9E, Line 1q, Column a)
Cause: There was staff turnover in the financial department during 2023 and the process used by the prior CFO to gather data for UDS reporting was not communicated to the incoming CFO, and therefore tracking of the data was not consistently maintained to support the amounts reported.
Effect: The key line-item amounts reported may not be complete and accurate or have documentation readily available to support amounts reported.
Repeat Finding: No
Recommendation: We recommend that data compiled to prepare the report is saved with a final copy of the report to support the information is complete and accurate.
Views of responsible officials: There is no disagreement with the audit finding.