U.S. Department of Health and Human Services
Program Name: Maternal and Child Health Services Block Grant
Federal Assistance Listing Number: 93.994
Significant Deficiency, Nonmaterial Noncompliance - Reporting
Finding 2024-006
Criteria or Specific Requirement: Per Section 200.303 of the Uniform Gran...
U.S. Department of Health and Human Services
Program Name: Maternal and Child Health Services Block Grant
Federal Assistance Listing Number: 93.994
Significant Deficiency, Nonmaterial Noncompliance - Reporting
Finding 2024-006
Criteria or Specific Requirement: Per Section 200.303 of the Uniform Grant Guidance, a nonfederal entity must establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Per 2 CFR 200.334 the recipient must retain all Federal award records for three years from the date of submission of their final financial report.
Condition: During the audit we tested 13 reports and noted the following:
a) There were four (4) instances out of 13 reports tested where the submitted reports were unable to be provided, including the date of submission for the reports.
b) There were 10 instances out of 13 reports tested where the County was unable to provide evidence the report was reviewed prior to submission.
Questioned Costs: None.
Effect: By not having the required documentation and underlying support, the County is not able to demonstrate compliance with the applicable requirements.
Cause: The County did not have a formal policy to ensure documentation was retained to evidence review and submission of all reports.
Recommendation: The County should consider creating a formalized policy to require all submitted reports and underlying data are retained in accordance with the Uniform Grant Guidance requirements.
Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this which is further discussed in the Corrective Action Plan.
Corrective Action Plan: See Corrective Action Plan prepared by the County.
The Health Department will create and adopt a policy to ensure that federal award reports and data are retained in accordance with Uniform Guidance. The Health Department will also collaborate with NCDHHS to develop a procedure to address circumstances when the required report consists of answering a NCDHHS survey or form that does not have “save” or “download” capability, making it difficult to retain the required documentation.
In addition, the Health Department will develop a standard operating procedure whereby program managers document that they have reviewed federal award reports prior to submission. While review of grant reports is common, the Health Department did not have adequate documentation to demonstrate completion of this step.
Completion Date: April 30, 2025
Responsible Person(s): Jana Harrison, Business Operations Director