Finding 1131011 (2022-011)

Federal Agency: U.S. Department Health and Human Services Federal Program Name: State Opioid Response Grant Assistance Listing Number: 93.788 Federal Award Identification Year: 2022 Pass-Through Agency: Board of Regents Award Period: One Period, September 30, 2021 – June 30, 2023 Type of Finding: Material Weakness in Internal Control Over Compliance and Material Noncompliance (Adverse Opinion) Criteria: The Organization does not have key controls or formal policies surrounding Eligibility, Reporting and Allowable Costs. Condition and Context: During the audit engagement, it was identified that the Organization does not maintain the proper supporting documentation behind eligibility, key control over reporting or documentation surrounding allowable costs, therefore, not in compliance with the requirements set forth by the Major Program. Effect: Failure to comply with the grant agreement and compliance requirements set forth by the CFR. Cause: Failure in the implementation of controls over the State Opioid Response Grant. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend the Organization review its control structure surrounding the compliance requirements set forth in the compliance supplement, grant agreement and accounting standards. Procedures would include documentation of eligibility, documentation surrounding the review/approval of reports and documentation surrounding the allocation of allowable costs. Management’s Views: Management will review its current policies and the grant requirements set forth by its grant agreements as well as review the CFR requirements and adopt numerous policies in FY2025.