FAC Explorer

Finding 1160260 (2024-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-10-10
Audit: 370642
Organization: Jefferson County Health Department (MO)
Auditor: Few CPAS

AI Summary

  • Core Issue: The Health Department submitted the third quarter report for Program 93.323 late, missing the October 15, 2024 deadline.
  • Impacted Requirements: This delay violated the grant agreement's requirement for timely quarterly reports.
  • Recommended Follow-Up: The Health Department should review grant agreements for deadlines and establish procedures to monitor contract changes effectively.

Finding Text

Condition: As of December 31, 2024, the Health Department did not submit the third quarter 2024 progress report for Program 93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) by the due date per the grant agreement. The third quarter report was due October 15, 2024 and was not submitted until October 31, 2024. Criteria: Per the grant agreement, quarterly reports are due on the 15th day after period end. Cause: In August 2024, the grant agreement was amended from a reimbursable contract to requiring that all activities must be pre-approved. The Health Department encountered difficulties getting August and September 2024 invoices approved and delayed submission of the third quarter report as they awaited invoice approvals. The Health Department ultimately submitted the third quarter report on October 31, 2024 without approved activities. Effect: The late submission of the report resulted in noncompliance with the reporting requirement per the grant agreement. Questioned Costs: None Recommendation: We recommend the Health Department review grant agreements to ensure they are aware of grant requirements and submission deadlines. In addition, we recommend that the Health Department implement procedures to identify and monitor contract changes and potential effects of those contract changes. Response: The Health Department concurs with the finding. The funding for this contract ended in March 2025 and all subsequent report submissions were completed timely.

Corrective Action Plan

The Health Department agrees with the finding and will implement the following corrective actions: Grant Monitoring Procedures: Develop and implement procedures to identify and monitor grant agreement changes and their potential impacts on established grant requirements and internal procedures. Reporting Procedures: Establish specific procedures to track grant reporting deadlines, review submission progress, and confirm status of upcoming reports. Staff Training and Oversight: Assign responsibility for the report preparation and submission as well as management review and confirmation of report submission.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $489,204
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $403,866
93.217 Family Planning Services $301,405
93.069 Public Health Emergency Preparedness $222,732
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $152,291
93.994 Maternal and Child Health Services Block Grant to the States $120,802
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $107,809
93.268 Immunization Cooperative Agreements $96,111
93.767 Children's Health Insurance Program $79,309
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $73,084
93.136 Injury Prevention and Control Research and State and Community Based Programs $51,442
93.778 Medical Assistance Program $36,063
93.366 State Actions to Improve Oral Health Outcomes and Partner Actions to Improve Oral Health Outcomes $21,900
93.575 Child Care and Development Block Grant $8,140
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $2,371
10.559 Summer Food Service Program for Children $2,000
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $2,000
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $743