FAC Explorer

Finding 21913 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-14
Audit: 27933
Organization: Archdiocese of St. Louis (MO)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: Management failed to review reports for accuracy before submitting them to the U.S. Department of Health and Human Services.
  • Impacted Requirements: The lack of effective internal controls means compliance with federal program requirements may not be ensured.
  • Recommended Follow-Up: Implement a system to retain electronic copies of reports and document reviews to safeguard against data loss and ensure compliance.

Finding Text

Finding 2022-004 Significant Deficiency: Reporting ? Control Finding ALN 93.498 ? Provider Relief Fund (PRF) and American Rescue Plan Rural Distribution Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: None, direct award to Child Center~Marygrove Criteria or Specific Requirement: The Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program. Condition: We noted through procedures performed that management did not perform a review of information prior to it being submitted to the U.S. Department of Health and Human Services to ensure its accuracy. Cause: Internal controls over compliance put in place by management were not designed effectively to ensure a review of reports required by the federal grant was performed and that proof of such reviews was documented and retained. Effect: The possibility exists that noncompliance with federal requirements could go undetected without proper controls over compliance relating to reporting. Questioned Costs: Not applicable. Context: The PRF report for the period tested was not reviewed for accuracy prior to its submission to the PRF Reporting Portal. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend that electronic copies of reports submitted to federal agencies, as well as a documented review of those reports, be retained in a shared location to prevent the loss of data when there is turnover. Views of Responsible Officials: Marygrove CFO will create electronic folders on our system that include subfolders for each report filed. The subfolder will contain all reports and correspondences used to create the required filing. Once the filing is created it will be forwarded to the CEO or the CFOO of Catholic Charities (CFOO) for review prior to submission. Once the CEO or CFOO approves the report, the filing will be finalized in the PRF Reporting Portal. A copy of the final report and copies of all emails related to the review will be retained in the corresponding subfolder.

Categories

Subrecipient Monitoring Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 21768 2022-003
    Significant Deficiency
  • 21769 2022-003
    Significant Deficiency
  • 21770 2022-003
    Significant Deficiency
  • 21771 2022-003
    Significant Deficiency
  • 21772 2022-003
    Significant Deficiency
  • 21773 2022-003
    Significant Deficiency
  • 21774 2022-003
    Significant Deficiency
  • 21775 2022-003
    Significant Deficiency
  • 21776 2022-003
    Significant Deficiency
  • 21848 2022-003
    Significant Deficiency
  • 21849 2022-003
    Significant Deficiency
  • 21850 2022-002
    Material Weakness
  • 21851 2022-004
    Significant Deficiency
  • 21912 2022-002
    Material Weakness
  • 21914 2022-004
    Significant Deficiency
  • 21915 2022-002
    Material Weakness
  • 598210 2022-003
    Significant Deficiency
  • 598211 2022-003
    Significant Deficiency
  • 598212 2022-003
    Significant Deficiency
  • 598213 2022-003
    Significant Deficiency
  • 598214 2022-003
    Significant Deficiency
  • 598215 2022-003
    Significant Deficiency
  • 598216 2022-003
    Significant Deficiency
  • 598217 2022-003
    Significant Deficiency
  • 598218 2022-003
    Significant Deficiency
  • 598290 2022-003
    Significant Deficiency
  • 598291 2022-003
    Significant Deficiency
  • 598292 2022-002
    Material Weakness
  • 598293 2022-004
    Significant Deficiency
  • 598354 2022-002
    Material Weakness
  • 598355 2022-004
    Significant Deficiency
  • 598356 2022-004
    Significant Deficiency
  • 598357 2022-002
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $1.12M
14.181 Supportive Housing for Persons with Disabilities $1.02M
16.575 Crime Victim Assistance $522,133
14.235 Supportive Housing Program $400,000
21.023 Covid-19 - Emergency Rental Assistance Program $381,664
17.805 Homeless Veterans Reintegration Project $336,612
93.778 Medical Assistance Program $328,833
14.267 Continuum of Care Program $264,408
93.558 Temporary Assistance for Needy Families $181,026
94.011 Foster Grandparent Program $176,974
14.231 Emergency Solutions Grant Program $161,750
21.019 Covid-19 - Coronavirus Relief Fund $119,955
14.218 Covid - 19 - Community Development Block Grants/entitlement Grants $100,000
93.498 Covid-19 - Provider Relief Fund $95,890
10.555 National School Lunch Program $85,920
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $82,024
10.565 Commodity Supplemental Food Program $79,651
21.027 Covid-19 - Coronavirus State and Local Fiscal Recovery Funds $76,695
14.218 Community Development Block Grants/entitlement Grants $75,000
64.033 Covid-19 - Va Supportive Services for Veteran Families Program $71,329
64.024 Va Homeless Providers Grant and Per Diem Program $63,544
14.195 Section 8 Housing Assistance Payments Program $60,193
10.553 School Breakfast Program $34,733
14.231 Covid - 19 - Emergency Solutions Grant Program $26,250
14.U01 Demonstration Grant of 1993 $25,000
10.558 Child and Adult Care Food Program $23,825
14.169 Housing Counseling Assistance Program $23,257
16.588 Violence Against Women Formula Grants $22,864
97.024 Emergency Food and Shelter National Board Program $8,465
10.582 Fresh Fruit and Vegetable Program $6,613
16.524 Legal Assistance for Victims $5,990
93.350 National Center for Advancing Translational Sciences $5,000
14.921 Older Adults Home Modification Grant Program $4,877
17.225 Covid-19 - Unemployment Insurance $4,378
10.556 Special Milk Program for Children $849