Audit 290965

Finding 2023-001 - Report review (Significant Deficiency): Assistance # 93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, DH220051699, 2023 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Entity: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: A secondary review or approval of quarterly reports was not documented. One of the required quarterly reports was not filed during the year. Neither of the annual reports we filed until requested during the audit. Criteria: Someone other than the preparer of the reports should be reviewing the information for accuracy prior to submission. Someone should be ensuring that all required reports are being properly submitted. Questioned Costs: N/A Repeat Finding: Yes. Reported as 2022-005 in prior year. Context: Supervisor approval was not documented for the quarterly reports. Additionally, one of the required quarterly reports was not filed during the year. Neither of the annual reports were filed until requested during the audit. Cause: The City did not have a formal policy in place to document secondary review or approval of the reports prior to submission or to monitor reporting process to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend that City implement a policy to ensure reports are being reviewed by someone other than the preparer and the documentation of that review be maintained. Additionally, we recommend that the City implement a o=policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges that a secondary review or approval of grant reports is an important internal control, and that timely grant reporting is essential. Corrective Action Plan (Unaudited): The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and notify departments of upcoming submission deadlines. Contact Person: Matthew Lue, Director of Finance Anticipated completion date: This will be accomplished for the fiscal year 2024 year-end.

Finding 2023-001 - Report review (Significant Deficiency): Assistance # 93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, DH220051699, 2023 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Entity: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: A secondary review or approval of quarterly reports was not documented. One of the required quarterly reports was not filed during the year. Neither of the annual reports we filed until requested during the audit. Criteria: Someone other than the preparer of the reports should be reviewing the information for accuracy prior to submission. Someone should be ensuring that all required reports are being properly submitted. Questioned Costs: N/A Repeat Finding: Yes. Reported as 2022-005 in prior year. Context: Supervisor approval was not documented for the quarterly reports. Additionally, one of the required quarterly reports was not filed during the year. Neither of the annual reports were filed until requested during the audit. Cause: The City did not have a formal policy in place to document secondary review or approval of the reports prior to submission or to monitor reporting process to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend that City implement a policy to ensure reports are being reviewed by someone other than the preparer and the documentation of that review be maintained. Additionally, we recommend that the City implement a o=policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges that a secondary review or approval of grant reports is an important internal control, and that timely grant reporting is essential. Corrective Action Plan (Unaudited): The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and notify departments of upcoming submission deadlines. Contact Person: Matthew Lue, Director of Finance Anticipated completion date: This will be accomplished for the fiscal year 2024 year-end.

Finding 2023-001 - Report review (Significant Deficiency): Assistance # 93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, DH220051699, 2023 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Entity: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: A secondary review or approval of quarterly reports was not documented. One of the required quarterly reports was not filed during the year. Neither of the annual reports we filed until requested during the audit. Criteria: Someone other than the preparer of the reports should be reviewing the information for accuracy prior to submission. Someone should be ensuring that all required reports are being properly submitted. Questioned Costs: N/A Repeat Finding: Yes. Reported as 2022-005 in prior year. Context: Supervisor approval was not documented for the quarterly reports. Additionally, one of the required quarterly reports was not filed during the year. Neither of the annual reports were filed until requested during the audit. Cause: The City did not have a formal policy in place to document secondary review or approval of the reports prior to submission or to monitor reporting process to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend that City implement a policy to ensure reports are being reviewed by someone other than the preparer and the documentation of that review be maintained. Additionally, we recommend that the City implement a o=policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges that a secondary review or approval of grant reports is an important internal control, and that timely grant reporting is essential. Corrective Action Plan (Unaudited): The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and notify departments of upcoming submission deadlines. Contact Person: Matthew Lue, Director of Finance Anticipated completion date: This will be accomplished for the fiscal year 2024 year-end.

Finding 2023-001 - Report review (Significant Deficiency): Assistance # 93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, DH220051699, 2023 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Entity: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: A secondary review or approval of quarterly reports was not documented. One of the required quarterly reports was not filed during the year. Neither of the annual reports we filed until requested during the audit. Criteria: Someone other than the preparer of the reports should be reviewing the information for accuracy prior to submission. Someone should be ensuring that all required reports are being properly submitted. Questioned Costs: N/A Repeat Finding: Yes. Reported as 2022-005 in prior year. Context: Supervisor approval was not documented for the quarterly reports. Additionally, one of the required quarterly reports was not filed during the year. Neither of the annual reports were filed until requested during the audit. Cause: The City did not have a formal policy in place to document secondary review or approval of the reports prior to submission or to monitor reporting process to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend that City implement a policy to ensure reports are being reviewed by someone other than the preparer and the documentation of that review be maintained. Additionally, we recommend that the City implement a o=policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges that a secondary review or approval of grant reports is an important internal control, and that timely grant reporting is essential. Corrective Action Plan (Unaudited): The Department of Public Health and Human Services (PHHS) will create the proper processes and procedures to track reporting requirements and document internal review and approvals prior to report submissions. The Grant Administrator will create the proper processes and procedures to track reporting requirements and notify departments of upcoming submission deadlines. Contact Person: Matthew Lue, Director of Finance Anticipated completion date: This will be accomplished for the fiscal year 2024 year-end.