Salud Para La GenteNon-Profit

Health Center Program Cluster ? CFDA Nos. 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 6 H80CS00226 Program Year 2021 and 2022 Criteria or Specific Requirement ? Reporting ? 45 CFR 75.342 Condition ? The Organization is required to prepare and submit an annual Uniform Data System (UDS) for each calendar year, an annual Federal Financial Report (FFR) for each grant year, and quarterly Federal Cash Transaction Reports (FCTR). These reports are to be prepared using accurate financial information. Questioned Cost ? None. Context ? One report for each report type listed above was selected for testing with specific data from each report selected for testing. The sampling methodology used is not and is not intended to be statistically valid. Of the twenty-two inputs tested, two exceptions were noted related to the annual UDS report and one exception was noted related to the annual FFR. Effect ? Errors were made on the annual UDS report and FFR report. Cause ? The Organization?s procedures did not address how to properly calculate program income reported on the annual FFR and certain grant draw amounts were reported following the wrong basis on the annual UDS report. Identification as a Repeat Finding ? Not applicable. Recommendation ? The Organization should ensure in review that federal grant reports are prepared using accurate information with supporting documentation maintained. Views of Responsible Officials and Planned Corrective Actions - We made an error on our UDS file for 2021, the error relates to reporting a draw from our HRSA 330 grant in the wrong calendar year. We submitted the draw request on December 30, 2021, however the funds deposited into our bank account on January 4, 2022. We reported it on the UDS filing as a draw in calendar year 2021, which is when we requested the draw. This is proper for book purposes since we are on an accrual basis; however, draws are reported on a cash basis for UDS purposes, so it should have been reported in 2022. -There was an error made on our FFR reporting. The error relates to using a quarterly rather that a year-to-date cumulative amount in the field that is used to report program income. None of the individuals involved in the preparation of the FFR for 2021 were experienced in preparing the FFR report, so we worked very closely with a HRSA representative to prepare it. We either were given poor advice on how to complete this field or misunderstood the Agent's instructions. -In January of 2023, we properly reported draws on the 2022 UDS report and all staff involved in the UDS report preparation, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, are now aware that draws are reported on the cash basis for UDS purposes. When identified by our Auditors we informed HRSA of the error. -In regards to the FFR report, all individuals responsible for the preparation of the FFR reports, the Director of Finance, the Accounting Manager, and the Director of Fund Development and Communications, were made aware of the error and now know how to complete the field properly. When identified by our Auditors we informed HRSA of the error.