Finding 648103 (2022-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: The Organization failed to keep adequate records for its 2021 UDS report, leading to potential compliance risks.
  • Impacted Requirements: This finding repeats a previous issue, indicating ongoing problems with documentation as required by federal regulations.
  • Recommended Follow-Up: Management is working on improving record-keeping controls and plans to use additional tools for data verification.

Finding Text

2022-003 Reporting (repeat of Finding 2021-003) 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 H80CS26623, H8FCS41667, H8DCS35811, H8HCS45016, C8ECS44852, C14CS39779 Criteria 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. [X] Compliance Finding [ ] Significant Deficiency [X] Material Weakness Condition The Organization did not maintain sufficient supporting records for the information reported in its calendar year 2021 Uniform Data System (UDS) report. Context 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. Questioned Costs None identified Recommendation We recommend the Organization maintain documentation supporting reports filed with awarding agencies. Views of responsible officials and planned corrective action Management agrees with this finding. Management is working on improving controls and procedures to ensure appropriate records and supporting documentations. The UDS reporting is made accurate by using not only ECW reporting capabilities, but also by getting an i2i population health data tool as a secondary verification platform for UDS data. See planned corrective actions in the next section of the Schedule of Audit Findings and Questioned Costs.

Categories

Allowable Costs / Cost Principles Material Weakness Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 71661 2022-003
    Material Weakness Repeat
  • 71662 2022-004
    Material Weakness
  • 71663 2022-005
    Significant Deficiency
  • 71664 2022-003
    Material Weakness Repeat
  • 71665 2022-004
    Material Weakness
  • 71666 2022-005
    Significant Deficiency
  • 71667 2022-003
    Material Weakness Repeat
  • 71668 2022-004
    Material Weakness
  • 71669 2022-005
    Significant Deficiency
  • 648104 2022-004
    Material Weakness
  • 648105 2022-005
    Significant Deficiency
  • 648106 2022-003
    Material Weakness Repeat
  • 648107 2022-004
    Material Weakness
  • 648108 2022-005
    Significant Deficiency
  • 648109 2022-003
    Material Weakness Repeat
  • 648110 2022-004
    Material Weakness
  • 648111 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $1.86M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $952,805
93.498 Provider Relief Fund $330,097
93.011 National Organizations of State and Local Officials $273,334