Finding Text
The Center must submit annually to the federal government a Uniform Data System (UDS) report which summarizes certain patient and financial activity for the calendar year. One of the line items in the report is the total drawdowns for the period. Based on our review, the drawdown amounts in the report did not agree with the Center’s accounting records. Performance and financial reports for federal awards should include all activity of the reporting period, be supported by applicable accounting or performance records, and be fairly presented in accordance with governing requirements. The Center miscalculated the drawdown totals for the calendar year. Although the Center’s management reviewed the UDS report prior to submission to the federal government, the supporting documents for the drawdown totals were not reviewed for overall accuracy and completeness. The Center miscalculated the drawdown totals for the calendar year. Although the Center’s management reviewed the UDS report prior to submission to the federal government, the supporting documents for the drawdown totals were not reviewed for overall accuracy and completeness. We recommend the Center have a designated person to independently review the accuracy and completeness of the supporting documents used to prepare the UDS report.