Finding 1204957 (2025-001)

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

AI Summary

  • Core Issue: JHHS failed to submit three out of five required reports on time, breaching the award agreement deadlines.
  • Impacted Requirements: Monthly invoices and claims reports must be submitted by the last calendar day of the following month to remain compliant.
  • Recommended Follow-Up: JHHS should improve monitoring of report submissions and consider requesting extensions when delays occur.

Finding Text

2025-001: Reporting – Early Steps Grantor: Department of Education (ED) Program Title: Special Education Grants for Infants & Families Award Name: Early Steps Award Numbers: H181A230099 Assistance Listing Titles: Special Education – Grants for Infants & Families with Disabilities Assistance Listing Number: 84.181 (Federal Portion), 64.022 (State of Florida Portion) Award Years: July 1, 2024 – June 30, 2025 Passthrough Entities: Department of Health (Federal Portion), The State of Florida Department of Health (State of Florida Portion) Criteria Report Name Reporting Requirements Request for Payment (Monthly Invoice) Provider must submit a properly completed invoice via email to the Contract Manager no later than the last calendar day of the following month. Claims Report Prepare a monthly Claims Report and submit it to the Contract Manager no later than submission of the monthly invoice. Condition Per the award agreement, The Johns Hopkins Health System (“JHHS”) is required to submit Requests for Payments and Monthly Claims Reports by specified deadlines. Through our testing, we noted that three of the five selected reports were not filed timely in accordance with the terms and conditions of the program award agreement. We did note, however, that the reports were accepted subsequent to the late filings. Refer below for the specific selections and observations: Report Name Condition Request for Payment (Monthly Invoice) – August 2024 We noted that “Request for Payment (Monthly Invoice) – August 2024” was filed on 10/1/2024, against the due date of 9/30/2024. Claims Report – October 2024 We noted that “Claims Report – October 2024” was filed on 12/5/2024, against the due date of 11/30/2024. Request for Payment (Monthly Invoice) – May 2025 We noted that “Request for Payment (Monthly Invoice) – May 2025” was filed on 7/22/2025, against the due date of 6/30/2025. Cause For the selections tested, we noted that the reports above were not filed timely in accordance with the various terms and conditions of the award agreement due to complications resulting from Hurricane Helene and internal miscommunications. Effect JHHS did not submit the reports listed above within the appropriate period per the award agreements. Therefore, The Johns Hopkins Health System was not in compliance with the reporting requirements. Questioned Costs There are no questioned costs associated with this finding. Recommendation JHHS should monitor reporting and ensure that reports are submitted on a timely basis or otherwise, ensure that an extension request is submitted and supporting documentation is retained.

Corrective Action Plan

2025-001: Reporting – Early Steps Grantor: Department of Education (ED) Program Title: Special Education Grants for Infants & Families Award Name: Early Steps Award Numbers: H181A230099 Assistance Listing Titles: Special Education – Grants for Infants & Families with Disabilities Assistance Listing Number: 84.181 (Federal Portion), 64.022 (State of Florida Portion) Award Years: July 1, 2024 – June 30, 2025 Passthrough Entities: Department of Health (Federal Portion), The State of Florida Department of Health (State of Florida Portion) Management agrees with the finding and recommendation. Management acknowledges the delays in report submissions identified in the finding. The exceptions were primarily due to operational disruptions caused by Hurricane Helene, an extension request that was not formally documented, and outdated agency contact information that resulted in misdirected report submissions. While certain factors were outside of normal operational control, management recognizes the importance of timely reporting and maintaining complete and accurate documentation to support compliance with program requirements. To address these issues and strengthen internal controls, management has implemented the following corrective actions: • Established a requirement to retain written documentation for all extension requests, including evidence of approval from the granting agency. • Enhanced tracking procedures by incorporating internal due dates within reporting schedules to better monitor and ensure timely submission of required reports. These actions are designed to improve the timeliness and accuracy of reporting and to ensure a complete audit trail for all required submissions. Management will continue to monitor the effectiveness of these controls to ensure ongoing compliance and prevent recurrence of similar issues. Management will remediate this finding by June 30, 2026.

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $3.04M
93.817 HOSPITAL PREPAREDNESS PROGRAM (HPP) EBOLA PREPAREDNESS AND RESPONSE ACTIVITIES $1.82M
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $386,000
93.RD NATIONAL INSTITUTE OF NEUROLOGICAL DISORDERS & STROKE DIRECT AWARD $378,817
93.926 HEALTHY START INITIATIVE $309,512
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $275,000
93.493 CONSOLIDATED APPROPRIATIONS ACT $151,775
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $145,015
93.395 CANCER TREATMENT RESEARCH $116,950
97.036 DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) $112,289
93.838 LUNG DISEASES RESEARCH $83,012
93.365 SICKLE CELL TREATMENT DEMONSTRATION PROGRAM $70,397
93.310 TRANS-NIH RESEARCH SUPPORT $58,308
93.855 ALLERGY AND INFECTIOUS DISEASES RESEARCH $50,366
93.788 OPIOID STR $48,615
10.558 CHILD AND ADULT CARE FOOD PROGRAM $43,266
93.110 MATERNAL AND CHILD HEALTH FEDERAL CONSOLIDATED PROGRAMS $41,337
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $35,280
93.080 BLOOD DISORDER PROGRAM: PREVENTION, SURVEILLANCE, AND RESEARCH $30,000
93.839 BLOOD DISEASES AND RESOURCES RESEARCH $8,989
10.559 SUMMER FOOD SERVICE PROGRAM FOR CHILDREN $8,835
93.847 DIABETES, DIGESTIVE, AND KIDNEY DISEASES EXTRAMURAL RESEARCH $7,493
97.039 HAZARD MITIGATION GRANT $6,840
93.226 RESEARCH ON HEALTHCARE COSTS, QUALITY AND OUTCOMES $4,554
93.461 HRSA COVID-19 CLAIMS REIMBURSEMENT FOR THE UNINSURED PROGRAM AND THE COVID-19 COVERAGE ASSISTANCE FUND $-375,580