Finding 1077937 (2022-001)

Finding 2022-001: Grant Compliance and Related Reporting CFDA Number: 93.488 Name of Federal Program or Cluster: National Harm Reduction Technical Assistance and Syringe Services Program (SSP) Monitoring and Evaluation Funding Opportunity Agency: U.S. Department of Health and Human Services: Centers of Disease Control and Prevention Criteria Management is required to submit annual financial reports for each year of the contract to report disbursements to the grantor. Condition Financial status reports submitted to CDC to report use of grant funds awarded were not reconciled to the financial records of spending related to the respective grant in the general ledger and submitted by the due dates specified in the grant agreement. Questioned Costs None. Context One of the grants, containing funding from the federal program assistance listing number 93.488 - National Harm Reduction Technical Assistance and Syringe Services Program (SSP) Monitoring and Evaluation Funding Opportunity had the following: 3. The Annual Federal Financial Report was submitted after the due date. 4. The Single Audit Reporting package was not submitted by the specified due date. Cause NHRC had a turnover in senior management and staff who were knowledgeable about the federal grant reporting requirements. Effect NHRC completed and submitted the annual federal financial report (FFR) SF-425 was submitted ninety days after the end of the budget period deadline and the late submission of the single audit reporting package after the specified due date. Recommendation We recommend that NHRC become familiar with federal reporting elements required by the Uniform Guidance and develop and implement a review process to ensure a complete and accurate SEFA. These processes and controls should include reconciling federal expenditures to the current year general ledger expenditures, grant reporting submitted/approved and reviewing other grant related information to ensure accuracy. Additionally, management should consider requiring key grants management personnel take advanced Uniform Guidance training and annual updates, as made available.