Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.
Cluster: Research and Development (relevant to assistance listing numbers 17.720 and 93.846 below) Sponsoring Agency: Department of Labor, Department of Health and Human Services Award Names: Research and Development- VT RETAIN - Phase 2, Arthritis, Musculoskeletal and Skin Diseases Research Other major programs: H-1B Rural Healthcare Grant Program, Upstream 2: Increasing mental health and trauma identification and referrals for youth ages 12-18 years, Improving Care for Children and Youth in NH with Trauma and Intellectual and Developmental Disabilities (Project TIDD), Project Launch Upper Valley: Promoting a healthy start for young children and their caregivers, Rural Health Outreach and Rural Network Development Program, Substance Abuse & Mental Health Services Administration (SAMHSA) , Community Mental Health Block Grant Award Numbers: 1947RTN2-02, 1R01AR081952-01A, HG-35889-21-60-A-33, 1H79SM084710-01, 1H79SM084906-01, 1H79SM082302-01, 1 GA1RH42907-01-00, SS-2022-OCOM-02-CLINI-01 Assistance Listing Title: Disability Employment Policy Development, Arthritis, Musculoskeletal and Skin Diseases Research, H-1B Job Training Grants, Substance Abuse and Mental Health Services Projects of Regional and National Significance, Rural Health Care Services, Block Grants for Community Mental Health Services Assistance Listing Number: 17.720, 93.846, 17.268, 93.243, 93.912, 93.958 Award Year: 2023-2024 Pass-through entity: Vermont Department of Labor, Not applicable, Not applicable, Not applicable, Not applicable, New Hampshire Department of Health and Human Services Criteria 2 CFR 200.430 contains the federal regulatory requirements for internal controls over certifying time expended on sponsored projects. The Dartmouth Health System’s practice is to utilize after-the-fact effort reports to certify that compensation costs charged to federal awards, are reasonable and consistent with the work performed. Actual effort expended on each federal award is certified by a responsible person with suitable means of verification that the work was performed at the end of the specified reporting period. The Dartmouth Health System’s effort certification policy outlines the required deadlines for certifying effort reports related to federal awards. Condition In testing internal controls over effort certifications, we noted the following: • Research and development- 7 of 7 selected effort reports totaling $21.4k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 208 days late. • 17.268- 2 of 2 selected effort reports totaling $7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 62 days late. • 93.243- 4 of 4 selected effort reports totaling $5k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 78 days late. • 93.912- 3 of 3 selected effort reports totaling $4.3k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 179 days late. • 93.958- 2 of 4 selected effort reports totaling $17.7k were certified/approved outside of allowable timeframe defined by the effort certification policy. They were on average 189 days late. Cause Individuals required to complete quarterly effort certifications did not understand the policy requirements to certify effort in a timely manner. Effect The lack of timely effort certification could result in compensation expenditures charged to federal awards that are not accurate. Questioned Costs None noted. Recommendation We recommend that the Dartmouth Health System recommunicate its effort certification policy and provide training to all individuals required to certify effort for federal awards to ensure that the timely approval expectations are understood and adhered to.