Finding 1200666 (2025-009)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-30

AI Summary

  • Core Issue: The Organization did not submit the required Annual Programmatic Progress Report by the deadline.
  • Impacted Requirements: This violates 2 CFR Part 200, which mandates timely performance reporting for federal grants.
  • Recommended Follow-Up: Implement new policies and procedures to ensure future compliance with report submissions.

Finding Text

Performance Reporting ALN Number and Name: 93.243 Substance Abuse and Mental Health Services-Projects of Reginal and National Significance Award Number and Year: 1H79SM088601-01, 09/30/2023-09/29/2024 Federal Agency: U.S. Department of Health and Human Services Condition: The Organization failed to submit the Annual Programmatic Progress Report as required by the Federal agency. Criteria: 2 CFR Part 200 Subpart D Performance and Financial Monitoring and Reporting requires grant recipients to submit performance reports as required by the Federal award. According to the Federal award agreement, the Programmatic Progress Report is required to be filed on an annual basis and must be submitted as a PDF to the View Terms Tracking Details page in the eRA Commons System no later than 90 days after the end of each 12-month budget period. Cause: Inadequate policies and procedures exist which lead to the noncompliance. Effect: The Annual Programmatic Progress Report which was due on December 28, 2024 was not submitted as required by the Federal agency. Recommendation: Establish policies and procedures to ensure submission of the Annual Programmatic Progress Report an a timely basis. Questioned Cost: None. Views of Responsible Officials and Planned Corrective Action: The Organization agrees with the finding and will establish policies and procedures to ensure submission of the Annual Programmatic Progress Report on a timely basis.

Corrective Action Plan

Performance Reporting Management agrees with the finding. We will develop a SAMSHA-specific policy requiring timely performance reporting and outlining procedures to ensure compliance.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1200661 2025-006
    Material Weakness Repeat
  • 1200662 2025-007
    Material Weakness Repeat
  • 1200663 2025-007
    Material Weakness Repeat
  • 1200664 2025-008
    Material Weakness Repeat
  • 1200665 2025-008
    Material Weakness Repeat
  • 1200667 2025-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $258,865
14.249 SECTION 8 MODERATE REHABILITATION SINGLE ROOM OCCUPANCY $168,548
93.788 OPIOID STR $128,159
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $118,057
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES_PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $89,065
93.557 EDUCATION AND PREVENTION GRANTS TO REDUCE SEXUAL ABUSE OF RUNAWAY, HOMELESS AND STREET YOUTH $74,103
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $69,383
14.195 SECTION 8 HOUSING ASSISTANCE PAYMENTS PROGRAM $19,994
14.238 SHELTER PLUS CARE $17,301
93.493 Consolidated Appropriations Act $12,887
14.231 EMERGENCY SOLUTIONS GRANT PROGRAM $10,135
14.267 CONTINUUM OF CARE PROGRAM $8,156
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $7,046
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $1,399