Finding Text
Program - AL 93.069 – Public Health Emergency Preparedness – Matching Grant Number & Year - 57142 Y3 – July 1, 2022, through June 30, 2023 Federal Grantor Agency - U.S. Department of Health and Human Services Pass-Through Entity - Nebraska Department of Health and Human Services Criteria - Per the grant agreement, the Department will make available non-Federal fund-based contributions in the amount of 10% of the award. The agreement refers to 45 CFR § 75.306 for match requirements, including descriptions of acceptable match resources. 45 CFR § 75.306(b) (October 1, 2022) states, in part, the following: For all Federal awards, any shared costs or matching funds and all contributions, including cash and third-party in-kind contributions, must be accepted as part of the non-Federal entity's cost sharing or matching when such contributions meet all of the following criteria: * * * * 5. Are not paid by the Federal Government under another Federal award, except where the Federal statute authorizing a program specifically provides that Federal funds made available for such program can be applied to matching or cost sharing requirements of other Federal programs[.] Condition - The Department did not meet the 10% matching requirements identified in the grant award. Repeat Finding - No Questioned Costs - None Statistical Sample - No Context - Based upon the Department’s Federal expenditures, the required match was $9,436; however, the Department recorded only $3,400 in match. In addition, the match for one of three transactions tested was not from an allowable source. The exception noted was matching expenditures that were recorded to a different Federal program, which is not allowable. In total, the Department recorded $841 in match that was paid by a different Federal program. Cause - It was the first year where a 10% match was included in the grant award. Effect - The Department was not in compliance with the grant award. Recommendation - We recommend the Department implement procedures to ensure matching requirements are met and that only allowable sources of match are used. View of Officials - SHDHD monitors matching fund levels for Federal subawards on a quarterly basis to determine whether the match amount is on track toward meeting the percentage required in each grant agreement. Regarding the PHEP award, in particular, the Department will ensure that the new Emergency Response Coordinator (hired in the middle of the grant period last year) is aware of the match requirements. SHDHD will also ensure that no Federal funds are used to pay for matching funds required in Federal subawards. The Department was not aware that this was not allowable.