Finding Text
2022-001 Reporting 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 H80CS26583, H8FCS41666 Criteria [X] Compliance Finding [ ] Significant Deficiency [ ] Material Weakness Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, Subpart F, Compliance Supplement, Part 4, Compliance Requirement L, Reporting, requires the reporting of cash draws, among other things, to be included in the Uniform Data Systems (UDS) reports filed with awarding agencies. Our testing of the December 31, 2021, UDS report noted a difference in the amount of actual cash draws and the amount reported for the covered period. Condition Amounts reported as draw downs in the calendar year end UDS report were significantly different from actual cash received and drawn down. Context This finding appears to be isolated. Cause The Organization?s internal controls over compliance were not adequate to prevent or detect errors in amounts reported in the UDS report. Effect The amounts reported on the Organization?s UDS report did not properly report cash receipts through PMS draws. Questioned Costs None identified Recommendation We recommend the Organization implement procedures to ensure reports filed with awarding agencies accurately reflect the appropriate activity for the period covered by the report. Views of responsible officials and planned corrective action CrescentCare agrees with the finding and will add an additional layer of review of reports prior to submission. Management has made every effort to fully staff the finance department to provide a proper level of review to ensure reports accurately reflect the appropriate activity covered by the report filed with awarding agencies.