Audit 31455

Finding 2022-004: Program name: State Opioid Response Grant (SOR). Federal Assistance Listing Number 93.788 Federal Agency: U.S. Department of Health and Human Services. Award period: 10/1/2021-9/30/2022. Federal Award Number: 2200408 Type of Finding: Significant Deficiency. Criteria: Management is responsible for designing and maintaining a system of internal controls to achieve compliance with provisions of federal awards. Condition: NMS identified 120 days billed to the grant for youths staying at the Geauga Youth Center that were incorrectly billed to the federal grant. Context, Cause and Effect: During our single audit procedures over the SOR grant, we noted 120 days billed to the grant for youths staying at the Geauga Youth Center days in the months of March 2022 through June 2022 when no SOR eligible youths were in attendance per the census. The total charged to the grant was $36,720 which is an audit finding that is required to be disclosed in accordance with Uniform Guidance 2 CFR 200.516a as it represents known questioned costs that are greater than $25,000 for a type of compliance requirement for a major program. Recommendation: We recommend management review the census at the GYC when completing the grant reimbursement request to ensure the number of days billed to the SOR grant is correct. Views of Responsible Official and Planned Corrective Action Plan: Management agrees with this finding. Refer to Corrective Action Plan for additional responses and corrective action plan.

Finding 2022-004: Program name: State Opioid Response Grant (SOR). Federal Assistance Listing Number 93.788 Federal Agency: U.S. Department of Health and Human Services. Award period: 10/1/2021-9/30/2022. Federal Award Number: 2200408 Type of Finding: Significant Deficiency. Criteria: Management is responsible for designing and maintaining a system of internal controls to achieve compliance with provisions of federal awards. Condition: NMS identified 120 days billed to the grant for youths staying at the Geauga Youth Center that were incorrectly billed to the federal grant. Context, Cause and Effect: During our single audit procedures over the SOR grant, we noted 120 days billed to the grant for youths staying at the Geauga Youth Center days in the months of March 2022 through June 2022 when no SOR eligible youths were in attendance per the census. The total charged to the grant was $36,720 which is an audit finding that is required to be disclosed in accordance with Uniform Guidance 2 CFR 200.516a as it represents known questioned costs that are greater than $25,000 for a type of compliance requirement for a major program. Recommendation: We recommend management review the census at the GYC when completing the grant reimbursement request to ensure the number of days billed to the SOR grant is correct. Views of Responsible Official and Planned Corrective Action Plan: Management agrees with this finding. Refer to Corrective Action Plan for additional responses and corrective action plan.