Finding 204818 (2022-004)

Significant Deficiency
Requirement
H
Questioned Costs
$1
Year
2022
Accepted
2023-08-23
Audit: 174159

AI Summary

  • Core Issue: The Council recorded an expense in the current year for costs incurred in a prior year, violating the period of performance requirements.
  • Impacted Requirements: Noncompliance with 2 CFR section 200.77 regarding when expenses should be recognized.
  • Recommended Follow-Up: Strengthen year-end and grant period-end procedures to ensure all costs are accurately captured and reported.

Finding Text

Finding 2022-004 - Period of Performance (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Health and Human Services, Assistance Listing #93.959 Block Grants for Prevention and Treatment of Substance Abuse. Criteria: 2 CFR section 200.77 defines the period of performance as the time during which the nonfederal entity may incur new obligations to carry out work authorized under the federal award. Condition: The Council recorded an expense in the current year and was subsequently reimbursed through the current year grant, however the expense was incurred in a prior period. Cause: The Council incurred advertising costs in the prior year, but the expense was not properly accrued in that year. The commercial run dates were June to September 2021. Effect: The Council was not in compliance with period of performance requirements. Questioned Costs: Known $2,083 Recommendation: We recommend the Council strengthen year-end and grant period-end procedures to ensure all costs associated with the program have been captured and reported in the proper fiscal and grant year. Views of Responsible Officials: See Management?s View and Corrective Action Plan at the end of the report.

Corrective Action Plan

COSA has already strengthened year-end and grant period ending procedures by conducting monthly reviews to identify any expenses and unpaid expenses that should be captured and submitted for reimbursement. These reviews are being conducted by the Finance Director and Executive Director.

Categories

Questioned Costs Period of Performance Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 204817 2022-003
    Significant Deficiency
  • 204819 2022-003
    Significant Deficiency
  • 204820 2022-004
    Significant Deficiency
  • 204821 2022-003
    Significant Deficiency
  • 204822 2022-003
    Significant Deficiency
  • 204823 2022-003
    Significant Deficiency
  • 204824 2022-003
    Significant Deficiency
  • 204825 2022-003
    Significant Deficiency
  • 204826 2022-003
    Significant Deficiency
  • 204827 2022-005
    Significant Deficiency
  • 204828 2022-005
    Significant Deficiency
  • 781259 2022-003
    Significant Deficiency
  • 781260 2022-004
    Significant Deficiency
  • 781261 2022-003
    Significant Deficiency
  • 781262 2022-004
    Significant Deficiency
  • 781263 2022-003
    Significant Deficiency
  • 781264 2022-003
    Significant Deficiency
  • 781265 2022-003
    Significant Deficiency
  • 781266 2022-003
    Significant Deficiency
  • 781267 2022-003
    Significant Deficiency
  • 781268 2022-003
    Significant Deficiency
  • 781269 2022-005
    Significant Deficiency
  • 781270 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.137 Community Programs to Improve Minority Health Grant Program $301,046
93.959 Block Grants for Prevention and Treatment of Substance Abuse $132,283
93.788 Opioid Str $102,920
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $91,522
93.136 Injury Prevention and Control Research and State and Community Based Programs $87,472
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $6,659