Finding 1115457 (2024-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-28

AI Summary

  • Core Issue: There is a significant deficiency in internal controls over compliance with federal award requirements.
  • Impacted Requirements: Lack of documented internal control processes for performance and FFATA reporting, violating 2 CFR section 200.303.
  • Recommended Follow-Up: Update policies to ensure performance and FFATA reports are reviewed and submitted accurately and on time.

Finding Text

Federal Agency: U. S. Department of Health and Human Services Federal Program Name: Substance Abuse and Mental Health Services Projects Assistance Listing Number: 93.243 Federal Award Identification Number and Year: H79TI080332 (23/24) Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: July 1, 2023, to June 30, 2024 Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or specific requirement: The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition: No documented internal control process regarding the accuracy of information contained in required performance and FFATA reporting. Questioned costs: N/A Context: No performance reports submitted to the granting agency were documented as being reviewed by management. • Cause: Established policies and procedures do not include documented reviews of performance and FFATA reports. Effect: Performance and FFATA reports are not reviewed by someone other than the preparer. Repeat finding: No. Recommendation: Update policies and procedures ensuring performance and FFATA reports are accurately prepared and submitted in accordance with grant deadlines. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 539002 2024-001
    Significant Deficiency
  • 539003 2024-001
    Significant Deficiency
  • 539004 2024-001
    Significant Deficiency
  • 539005 2024-001
    Significant Deficiency
  • 539006 2024-001
    Significant Deficiency
  • 539007 2024-002
    Significant Deficiency
  • 539008 2024-002
    Significant Deficiency
  • 539009 2024-002
    Significant Deficiency
  • 539010 2024-002
    Significant Deficiency
  • 539011 2024-002
    Significant Deficiency
  • 539012 2024-003
    Significant Deficiency
  • 539013 2024-003
    Significant Deficiency
  • 539014 2024-003
    Significant Deficiency
  • 539015 2024-003
    Significant Deficiency
  • 539016 2024-003
    Significant Deficiency
  • 539017 2024-001
    Significant Deficiency
  • 1115444 2024-001
    Significant Deficiency
  • 1115445 2024-001
    Significant Deficiency
  • 1115446 2024-001
    Significant Deficiency
  • 1115447 2024-001
    Significant Deficiency
  • 1115448 2024-001
    Significant Deficiency
  • 1115449 2024-002
    Significant Deficiency
  • 1115450 2024-002
    Significant Deficiency
  • 1115451 2024-002
    Significant Deficiency
  • 1115452 2024-002
    Significant Deficiency
  • 1115453 2024-002
    Significant Deficiency
  • 1115454 2024-003
    Significant Deficiency
  • 1115455 2024-003
    Significant Deficiency
  • 1115456 2024-003
    Significant Deficiency
  • 1115458 2024-003
    Significant Deficiency
  • 1115459 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.788 Opioid Str $3.50M
93.493 Congressional Directives $3.20M
47.083 Integrative Activities $1.45M
12.431 Basic Scientific Research $1.39M
59.059 Congressional Grants $1.27M
93.556 Social Services Research and Demonstration $1.17M
84.184 School Safely National Activities $1.16M
93.958 Block Grants for Community Mental Health Services $1.15M
12.630 Basic, Applied, and Advanced Research in Science and Engineering $1.05M
84.027 Special Education Grants to States $928,886
93.847 Diabetes, Digestive, and Kidney Diseases Extramural Research $853,840
84.116 Fund for the Improvement of Postsecondary Education $797,709
16.753 Congressionally Recommended Awards $731,753
84.044 Trio Talent Search $663,290
17.280 Wioa Dislocated Worker National Reserve Demonstration Grants $513,967
84.047 Trio Upward Bound $444,304
23.001 Appalachian Regional Development (see Individual Appalachian Programs) $436,693
93.191 Graduate Psychology Education $426,903
93.959 Block Grants for Prevention and Treatment of Substance Abuse $420,458
93.647 Social Services Research and Demonstration $415,851
84.042 Trio Student Support Services $362,222
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $361,074
93.839 Blood Diseases and Resources Research $346,378
93.155 Rural Health Research Centers $341,487
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $325,484
23.011 Appalachian Research, Technical Assistance, and Demonstration Projects $323,159
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $300,000
10.351 Rural Business Development Grant $292,737
84.173 Special Education Preschool Grants $285,775
93.247 Advanced Nursing Education Workforce Grant Program $265,208
93.136 Injury Prevention and Control Research and State and Community Based Programs $265,061
93.884 Primary Care Training and Enhancement $262,793
11.307 Economic Adjustment Assistance $239,488
84.325 Special Education - Personnel Development to Improve Services and Results for Children with Disabilities $238,067
84.066 Trio Educational Opportunity Centers $225,857
93.273 Alcohol Research Programs $222,290
84.425 Education Stabilization Fund $221,414
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $212,752
23.002 Appalachian Area Development $200,466
93.393 Cancer Cause and Prevention Research $178,960
16.842 Opioid Affected Youth Initiative $169,925
43.008 Office of Stem Engagement (ostem) $149,640
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $147,634
11.303 Economic Development Technical Assistance $134,629
93.242 Mental Health Research Grants $130,714
93.855 Allergy and Infectious Diseases Research $120,605
93.658 Foster Care Title IV-E $117,971
93.270 Viral Hepatitis Prevention and Control $109,653
20.237 Motor Carrier Safety Assistance High Priority Activities Grants and Cooperative Agreements $106,072
47.074 Biological Sciences $97,237
47.041 Engineering $96,741
93.088 Advancing System Improvements for Key Issues in Women's Health $92,717
47.049 Mathematical and Physical Sciences $87,211
16.839 Stop School Violence $82,620
84.013 Title I State Agency Program for Neglected and Delinquent Children and Youth $80,239
93.268 Immunization Cooperative Agreements $79,510
93.994 Maternal and Child Health Services Block Grant to the States $78,178
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $76,338
16.827 Justice Reinvestment Initiative $75,692
20.933 National Infrastructure Investments $54,483
93.276 Drug-Free Communities Support Program Grants $53,069
12.903 Gencyber Grants Program $50,008
93.121 Oral Diseases and Disorders Research $46,208
84.365 English Language Acquisition State Grants $45,558
81.255 Clean Energy Demonstrations $45,071
47.079 Office of International Science and Engineering $39,966
10.001 Agricultural Research Basic and Applied Research $39,430
47.076 Stem Education (formerly Education and Human Resources) $36,930
16.812 Second Chance Act Reentry Initiative $36,745
93.087 Enhance Safety of Children Affected by Substance Abuse $33,045
12.910 Research and Technology Development $29,834
12.600 Community Investment $26,723
17.502 Occupational Safety and Health Susan Harwood Training Grants $23,211
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $23,105
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $22,788
45.162 Promotion of the Humanities Teaching and Learning Resources and Curriculum Development $22,763
93.991 Preventive Health and Health Services Block Grant $22,403
84.326 Special Education Technical Assistance and Dissemination to Improve Services and Results for Children with Disabilities $21,424
47.070 Computer and Information Science and Engineering $21,034
17.604 Safety and Health Grants $20,700
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $20,018
84.344 Deleted $19,662
16.540 Juvenile Justice and Delinquency Prevention $19,450
45.129 Promotion of the Humanities Federal/state Partnership $18,969
93.659 Adoption Assistance $18,523
93.527 Grants for New and Expanded Services Under the Health Center Program $16,172
93.837 Cardiovascular Diseases Research $15,087
15.808 U.s. Geological Survey Research and Data Collection $15,042
66.814 Brownfields Training, Research, and Technical Assistance Grants and Cooperative Agreements $14,550
93.399 Cancer Control $13,320
81.041 State Energy Program $13,289
17.603 Brookwood-Sago Grant $10,008
20.218 Motor Carrier Safety Assistance $9,286
11.039 Regional Technology and Innovation Hubs $8,845
15.904 Historic Preservation Fund Grants-in-Aid $6,799
93.251 Early Hearing Detection and Intervention $6,448
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $6,353
93.853 Extramural Research Programs in the Neurosciences and Neurological Disorders $6,262
64.054 Research and Development $5,775
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $4,029
93.233 National Center on Sleep Disorders Research $2,984
81.086 Conservation Research and Development $1,485
10.170 Specialty Crop Block Grant Program - Farm Bill $1,294
93.103 Food and Drug Administration Research $1,251
84.072 Indian Education_grants to Indian-Controlled Schools $682
17.289 Community Project Funding/congressionally Directed Spending $662
93.279 Drug Use and Addiction Research Programs $302
66.818 Brownfields Multipurpose, Assessment, Revolving Loan Fund, and Cleanup Cooperative Agreements $68
81.049 Office of Science Financial Assistance Program $-517
93.859 Biomedical Research and Research Training $-723
93.426 The National Cardiovascular Health Program $-3,933