Finding 1102450 (2023-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-03-07

AI Summary

  • Core Issue: RYASAP submitted six out of 24 required monthly reports late, impacting compliance with DMHAS deadlines.
  • Impacted Requirements: Monthly reporting on mini-grant performance and naloxone training must be submitted on time to meet federal guidelines.
  • Recommended Follow-Up: RYASAP should prioritize timely report submissions and utilize new internal processes to ensure compliance moving forward.

Finding Text

2023-002 Significant Deficiency Grantor U.S. Department of Health and Human Services Federal Assistance Listing Number 93.788 Federal Program Name Opioid STR Pass-Through Entity State of Connecticut Department of Mental Health and Addiction Services Award Number 23MHA1041-1 Compliance Requirements Reporting Requirements Type of Finding Significant Deficiency Criteria The Department of Mental Health and Addiction Services (DMHAS) requires monthly reporting on mini-grant performance by the 10th of each month and naloxone training and kit distribution by the 8th of each month. Condition Of the required 12 monthly reports on mini-grant performance, filed between January 2023 and December 2023, two reports were filed late by two days. Of the required 12 monthly reports on naloxone training and kit distribution, filed between January 2023 and December 2023, four reports were filed late between one and four days. Cause RYASAP was not able to finalize the information needed for the required monthly reports in time to meet the filing deadlines. Effect or Potential Effect Late reporting to DMHAS. Questioned Costs None. Context Out of 24 required monthly reports due between January 2023 and December 2023, six reports were filed late between one and four days of the required due dates. Recommendation We recommend that RYASAP focus on the dates that required reports are due to the grantor and make every possible effort to file the required reports within the due dates. Views of Responsible Official and Planned Corrective Actions RYASAP concurs with the above finding. Corrective Action: Effective January 2025, RYASAP has transferred all accounting and finance responsibilities to an in-house finance/accounting department. The process of transitioning to this model commenced in October 2023 with the hiring of a Vice President of Finance (a CFO equivalent) who reviewed the current accounting/finance reporting model. Shortly thereafter, based on the VP of Finance’s recommendation, a Controller was hired (March 2024). Later in the year, an additional Staff Accountant was hired (December 2024). Transitioning of financial report preparation began in very early 2024 with almost all reporting being transitioned for the March 31, 2024 reporting period. As a result of this transition, reporting is handled by a central group with consistent reporting processes and procedures as well as improved internal notification tools, including a Grant Cover Sheet in which the program directors, the Director of Development, and the finance/accounting team review at or prior to contract receipt and a Grant Cover Sheet Budgets Report which helps the Finance/Accounting team track and manage financial reporting. See RYASAP’s Corrective Action Plan for further responses to the above finding.

Categories

Reporting Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 526008 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $375,839
94.006 Americorps $286,822
93.788 Opioid Str $213,091
93.958 Block Grants for Community Mental Health Services $199,895
84.425 Education Stabilization Fund $193,759
84.010 Title I Grants to Local Educational Agencies $165,181
21.027 Coronavirus State and Local Fiscal Recovery Funds $82,733
16.753 Congressionally Recommended Awards $54,558
84.215 Fund for the Improvement of Education $38,234
16.034 Coronavirus Emergency Supplemental Funding Program $37,574
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $5,197