Audit 321315

Cluster: Not applicable Federal Granting Agency: Department of Health and Human Services (“HHS”), Substance Abuse and Mental Health Services Administration (“SAMHSA”) Award Name: Congressional Directives Award Year: 2023 Assistance Listing #: 93.493 Federal Award Identification Number: 1H79FG000903-01 Criteria In accordance with 2 CFR 200.328 and the notice of award, there are other reporting requirements that the entity must complete and submit to HHS. Specifically, the Programmatic Report, as defined in the notice of award, is required on an annual basis and must be submitted as a .pdf to the View Terms Tracking Details page in the eRA Commons System no later than 90 days after the end of each 12-month budget period. Condition The Programmatic Report, which was due by December 28, 2023, was not submitted to the eRA Commons System until July 25, 2024. Cause Management initially did not have the accurate access to submit the report in the eRA Commons System. Once the access was resolved, management did not have an adequate understanding of the reporting requirements of the award and the control was not designed to ensure that the reports were completed and submitted to the agency in a timely manner. Effect The late submission of the Programmatic Report causes Franciscan to be out of compliance with specific grant reporting requirements. Questioned Costs None noted. Recommendation We recommend that Franciscan enhance its internal control around the monitoring of grant reporting requirements, including evaluating report due dates, confirming reporting requirements with the granting agency as appropriate, ensuring appropriate access to systems is maintained, and performing reviews prior to submission to ensure all reports are being completed accurately and submitted in a timely manner. Management’s Views and Corrective Action Plan Management’s views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.

Cluster: Not applicable Federal Granting Agency: Department of Health and Human Services (“HHS”), Substance Abuse and Mental Health Services Administration (“SAMHSA”) Award Name: Congressional Directives Award Year: 2023 Assistance Listing #: 93.493 Federal Award Identification Number: 1H79FG000903-01 Criteria In accordance with 2 CFR 200.328 and the notice of award, there are other reporting requirements that the entity must complete and submit to HHS. Specifically, the Programmatic Report, as defined in the notice of award, is required on an annual basis and must be submitted as a .pdf to the View Terms Tracking Details page in the eRA Commons System no later than 90 days after the end of each 12-month budget period. Condition The Programmatic Report, which was due by December 28, 2023, was not submitted to the eRA Commons System until July 25, 2024. Cause Management initially did not have the accurate access to submit the report in the eRA Commons System. Once the access was resolved, management did not have an adequate understanding of the reporting requirements of the award and the control was not designed to ensure that the reports were completed and submitted to the agency in a timely manner. Effect The late submission of the Programmatic Report causes Franciscan to be out of compliance with specific grant reporting requirements. Questioned Costs None noted. Recommendation We recommend that Franciscan enhance its internal control around the monitoring of grant reporting requirements, including evaluating report due dates, confirming reporting requirements with the granting agency as appropriate, ensuring appropriate access to systems is maintained, and performing reviews prior to submission to ensure all reports are being completed accurately and submitted in a timely manner. Management’s Views and Corrective Action Plan Management’s views and corrective action plan is included at the end of this report after the summary schedule of prior audit findings and status.