Audit 350428

Finding 2024-001 – Report review (Significant Deficiency) (Repeat Finding): Assistance # 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, DH220051699, 2024 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: One of the quarterly reports was not filed during the year. Three quarterly reports were not filed timely within their due dates and one of the required annual reports was not filed timely. Criteria: Someone should be ensuring that all required reports are being properly submitted prior to their due dates. Questioned Costs: N/A Repeat Finding: Yes. Reported as 2023-001 in prior year. Context: One of the quarterly reports was not filed until requested during the audit. Three quarterly reports were not filed timely within their due dates and one of the required annual reports was not filed timely. Cause: The City did not follow their policy in place to monitor reporting process, or notify departments of upcoming deadlines, to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend that the City implement a policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges 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 completed submissions, 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 2025 year-end.

Finding 2024-001 – Report review (Significant Deficiency) (Repeat Finding): Assistance # 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, DH220051699, 2024 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: One of the quarterly reports was not filed during the year. Three quarterly reports were not filed timely within their due dates and one of the required annual reports was not filed timely. Criteria: Someone should be ensuring that all required reports are being properly submitted prior to their due dates. Questioned Costs: N/A Repeat Finding: Yes. Reported as 2023-001 in prior year. Context: One of the quarterly reports was not filed until requested during the audit. Three quarterly reports were not filed timely within their due dates and one of the required annual reports was not filed timely. Cause: The City did not follow their policy in place to monitor reporting process, or notify departments of upcoming deadlines, to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend that the City implement a policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges 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 completed submissions, 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 2025 year-end.

Finding 2024-001 – Report review (Significant Deficiency) (Repeat Finding): Assistance # 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, DH220051699, 2024 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: One of the quarterly reports was not filed during the year. Three quarterly reports were not filed timely within their due dates and one of the required annual reports was not filed timely. Criteria: Someone should be ensuring that all required reports are being properly submitted prior to their due dates. Questioned Costs: N/A Repeat Finding: Yes. Reported as 2023-001 in prior year. Context: One of the quarterly reports was not filed until requested during the audit. Three quarterly reports were not filed timely within their due dates and one of the required annual reports was not filed timely. Cause: The City did not follow their policy in place to monitor reporting process, or notify departments of upcoming deadlines, to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend that the City implement a policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges 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 completed submissions, 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 2025 year-end.

Finding 2024-001 – Report review (Significant Deficiency) (Repeat Finding): Assistance # 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, DH220051699, 2024 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: One of the quarterly reports was not filed during the year. Three quarterly reports were not filed timely within their due dates and one of the required annual reports was not filed timely. Criteria: Someone should be ensuring that all required reports are being properly submitted prior to their due dates. Questioned Costs: N/A Repeat Finding: Yes. Reported as 2023-001 in prior year. Context: One of the quarterly reports was not filed until requested during the audit. Three quarterly reports were not filed timely within their due dates and one of the required annual reports was not filed timely. Cause: The City did not follow their policy in place to monitor reporting process, or notify departments of upcoming deadlines, to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend that the City implement a policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges 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 completed submissions, 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 2025 year-end.