Finding 1098740 (2024-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-06
Audit: 341573
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: FFATA reports were not submitted for the year ending June 30, 2024, continuing a pattern from previous years.
  • Impacted Requirements: The Department failed to meet FFATA reporting obligations for subawards of $30,000 or more, resulting in incomplete information for federal oversight.
  • Recommended Follow-Up: Implement stronger controls to ensure timely report submissions and establish a review process involving multiple staff members before submission.

Finding Text

Condition: Reports required to be submitted under the Federal Funding Accountability and Transparency Act (FFATA) were not submitted during the year ended June 30, 2024. Management has not made progress on the prior year finding. Criteria: Under the requirements of FFATA (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the Department is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Reports are due by the end of the month following the month in which the prime awardee awards any sub-award equal to or greater than $30,000. Context: FFATA reports were not submitted. Cause: The Department has not implemented the proper controls to ensure all required FFATA reports were submitted to the federal agency. Effect: Reporting requirements were not met for FFATA. Department of Health and Human Services did not receive timely reporting and did not receive all the information as requested from the Department. Questioned Costs: None Repeat Finding: This is a repeat and modified finding (prior year finding 2023-002; original finding 2021-001). Recommendation: We recommend that the Department ensure that adequate controls are in place to ensure that report due dates are met, and that reports are reviewed prior to submission to ensure that all required data is included. We further recommend that the reporting data be reviewed internally by someone other than the person preparing the reports. Current Status/Plan of Action: ASD staff from the Contracts and Procurement and Grant Management Bureau will work together to monitor any new activity that will need to be reported on the Federal Funding Accountability and Transparency Act (FFATA). ASD established and implemented a new contract/agreement system called Bonfire in January 2024. This system is an automated system that includes all the information that was entered on the Contract Request Form (CRF) that was previously used in the Contracts and Procurement Bureau and a copy of the proposed contract/agreement. Now, there is a specific field that can be used to track if any new contact/agreement must be reported on the FFATA. These contracts/agreements are reviewed and pre-approved in Bonfire by many HSD staff which include the Contract and Procurement Bureau Chief and the ASD Director/CFO. We can monitor the FFATA field as we review and provide information to the Grants Management Bureau Chief in real time. We can also run monthly reports to review and track this field to ensure that any new contracts/agreements were not missed to ensure timely FFATA reporting. ASD will ensure that a FFATA sub-award report is submitted by the of the month following the month in which HSD awards any subgrants greater than or equal to $30,000. Responsible Person: Grants Bureau Chief; Contracts and Procurement Bureau Chief

Categories

Subrecipient Monitoring Reporting Procurement, Suspension & Debarment

Other Findings in this Audit

  • 522298 2024-003
    Significant Deficiency Repeat
  • 522299 2024-003
    Significant Deficiency Repeat
  • 522300 2024-004
    Significant Deficiency Repeat
  • 522301 2024-004
    Significant Deficiency Repeat
  • 522302 2024-004
    Significant Deficiency Repeat
  • 522303 2024-004
    Significant Deficiency Repeat
  • 522304 2024-004
    Significant Deficiency Repeat
  • 1098741 2024-003
    Significant Deficiency Repeat
  • 1098742 2024-004
    Significant Deficiency Repeat
  • 1098743 2024-004
    Significant Deficiency Repeat
  • 1098744 2024-004
    Significant Deficiency Repeat
  • 1098745 2024-004
    Significant Deficiency Repeat
  • 1098746 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.551 Supplemental Nutrition Assistance Program $1.02B
93.767 Children's Health Insurance Program $126.63M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $37.86M
10.542 Pandemic Ebt Food Benefits $35.89M
93.563 Child Support Services $33.54M
10.569 Emergency Food Assistance Program (food Commodities) $21.98M
21.027 Coronavirus State and Local Fiscal Recovery Funds $19.67M
10.555 National School Lunch Program $11.55M
93.788 Opioid Str $7.33M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $6.13M
10.649 Pandemic Ebt Administrative Costs $4.39M
93.569 Community Services Block Grant $4.16M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $4.05M
10.565 Commodity Supplemental Food Program $3.43M
93.568 Low-Income Home Energy Assistance $2.24M
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $2.15M
93.493 Congressional Directives $2.02M
93.778 Medical Assistance Program $2.00M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $963,165
93.558 Temporary Assistance for Needy Families $697,048
10.568 Emergency Food Assistance Program (administrative Costs) $641,592
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $549,865
10.560 State Administrative Expenses for Child Nutrition $508,502
93.150 Projects for Assistance in Transition From Homelessness (path) $273,114
10.187 The Emergency Food Assistance Program (tefap) Commodity Credit Corporation Eligible Recipient Funds $249,999
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $248,110
93.958 Block Grants for Community Mental Health Services $167,667
93.982 Mental Health Disaster Assistance and Emergency Mental Health $-42,497
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $-82,442