Finding Text
Finding 2023.004: Reporting
Grantor: U.S. Department of Health and Human Services
Federal Program Names: Health Center Program Cluster: Health Center
Program (Community Health Centers, Migrant
Health Centers, Health Care for the Homeless, and
Public Housing Primary Care), COVID-19 Health
Center Program (Community Health Centers,
Migrant Health Centers, Health Care for the
Homeless, and Public Housing Primary Care),
Grants for New and Expanded Services under the
Health Center Program, COVID-19 Grants for New
and Expanded Services under the Health Center
Program
Federal Assistance Listing Numbers: 93.224 and 93.527
Criteria
Health centers are required to have documentation that supports the amounts reported within the
tables on the Health Resources and Services Administration Uniform Data System ("UDS")
submission in accordance with the Office of Management and Budget Control No. 0915-0193. The
Organization should be implementing and monitoring procedures to properly determine, calculate
and review the amounts that are reported on the UDS submission.
Condition
The Organization did not have the proper documentation readily available to ensure the calculations
within the UDS report were correct and accurate.
Cause
The Organization did not have adequate internal controls in place to effectively ensure that all
calculations within the UDS report were correct and accurate.
Context
A review of the UDS submission was performed and the Organization was unable to provide
documentation to support the tables within the report.
Questioned Costs
None
Effect
The Organization did not comply with the appropriate rules and regulations as per the Uniform
Guidance.
Identification of Repeat Finding
No
Recommendation
The Organization should establish a system of internal controls to ensure that all UDS related
calculations are properly documented and maintained.
Views of Responsible Officials and Planned Corrective Actions
Management agrees with the audit finding and will strengthen internal controls and accountability to
correct the deficiency.