Finding 3392 (2022-012)

Significant Deficiency
Requirement
M
Questioned Costs
-
Year
2022
Accepted
2023-12-05

AI Summary

  • Core Issue: DHS did not include federal program names or assistance listing numbers in subaward letters for 32 sampled subrecipients.
  • Impacted Requirements: This omission violates OMB’s Uniform Guidance, which mandates clear identification of subawards and required information.
  • Recommended Follow-Up: DHS should update subaward letters to include necessary details and ensure compliance moving forward, starting with FY24 funding allocation letters.

Finding Text

Children and Youth Programs Assistance Listing 93.558 Temporary Assistance for Needy Families Assistance Listing 93.658 Foster Care – Title IV-E Act 148 Pennsylvania Department of Human Services Condition: For all 32 sampled Department of Human Services (DHS) subrecipients, the subaward letters sent by DHS to its subrecipients did not identify either the federal program names or the assistance listing numbers. The programs are funded through the Pennsylvania Department of Human Services. Criteria: Per the OMB’s Uniform Guidance 2 CFR section 200.332 (a)(1), the pass-through entity must ensure every subaward is clearly identified to the subrecipient as a subaward and includes certain required information at the time of the subaward. Required information includes the federal award identification, such as the assistance listing number and title, to ensure that the federal award is used in accordance with federal statutes, regulations, and the terms and conditions of the federal award. Effect: Failure to provide all required subaward information to subrecipients may result in noncompliance at the subrecipient level. Cause: DHS failed to include the required elements in the subaward letters sent to subrecipients. Recommendation: DHS management should modify the subaward letters sent to subrecipients to include the federal program names and assistance listing numbers so that all required award information is communicated to subrecipients at the time of subaward. Views of the Responsible Officials and Corrective Action Plan: Effective 10/13/23, DHS has been preparing FY24 funding allocation letters that will be sent to provider agencies immediately. Going forward, the funding allocation letters will go out at the beginning of the contract fiscal year. Contact Person: Landuleni Shipanga, Controller, Department of Human Services, 215-683-6366.

Corrective Action Plan

Assistance Listing 93.558 Temporary Assistance for Needy Families Assistance Listing 93.658 Foster Care – Title IV-E Act 148 Pennsylvania Department of Human Services Views of the Responsible Officials and Corrective Action Plan: Effective 10/13/23, DHS has been preparing FY24 funding allocation letters that will be sent to provider agencies immediately. Going forward, the funding allocation letters will go out at the beginning of the contract fiscal year. Contact Person: Landuleni Shipanga, Controller, Department of Human Services, 215-683-6366.

Categories

Subrecipient Monitoring Allowable Costs / Cost Principles

Other Findings in this Audit

  • 3387 2022-014
    -
  • 3388 2022-013
    -
  • 3389 2022-010
    Material Weakness Repeat
  • 3390 2022-013
    -
  • 3391 2022-011
    Significant Deficiency
  • 3393 2022-013
    -
  • 3394 2022-012
    Significant Deficiency
  • 3395 2022-013
    -
  • 3396 2022-013
    -
  • 3397 2022-013
    -
  • 3398 2022-010
    Material Weakness Repeat
  • 579829 2022-014
    -
  • 579830 2022-013
    -
  • 579831 2022-010
    Material Weakness Repeat
  • 579832 2022-013
    -
  • 579833 2022-011
    Significant Deficiency
  • 579834 2022-012
    Significant Deficiency
  • 579835 2022-013
    -
  • 579836 2022-012
    Significant Deficiency
  • 579837 2022-013
    -
  • 579838 2022-013
    -
  • 579839 2022-013
    -
  • 579840 2022-010
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $250.00M
21.019 Coronavirus Relief Fund $89.15M
93.658 Foster Care_title IV-E $86.10M
21.023 Emergency Rental Assistance Program $78.21M
14.218 Community Development Block Grants/entitlement Grants $76.94M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $73.73M
93.268 Immunization Cooperative Agreements $45.48M
93.659 Adoption Assistance $32.15M
93.558 Temporary Assistance for Needy Families $28.15M
20.205 Highway Planning and Construction $24.43M
20.106 Airport Improvement Program $22.50M
93.914 Hiv Emergency Relief Project Grants $21.76M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $18.76M
93.563 Child Support Enforcement $17.57M
93.667 Social Services Block Grant $16.06M
14.231 Emergency Solutions Grant Program $15.93M
14.267 Continuum of Care Program $12.01M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $11.17M
93.778 Medical Assistance Program $8.88M
14.241 Housing Opportunities for Persons with Aids $8.70M
14.239 Home Investment Partnerships Program $7.34M
93.940 Hiv Prevention Activities_health Department Based $7.15M
93.569 Community Services Block Grant $6.85M
84.181 Special Education-Grants for Infants and Families $6.03M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $5.60M
93.090 Guardianship Assistance $3.70M
93.958 Block Grants for Community Mental Health Services $2.84M
97.025 National Urban Search and Rescue (us&r) Response System $2.81M
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $2.80M
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2.64M
93.994 Maternal and Child Health Services Block Grant to the States $2.38M
66.458 Capitalization Grants for Clean Water State Revolving Funds $2.31M
16.575 Crime Victim Assistance $2.05M
97.083 Staffing for Adequate Fire and Emergency Response (safer) $2.05M
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $1.93M
66.001 Air Pollution Control Program Support $1.85M
97.044 Assistance to Firefighters Grant $1.70M
10.559 Summer Food Service Program for Children $1.63M
10.558 Child and Adult Care Food Program $1.46M
16.734 Special Data Collections and Statistical Studies $1.45M
97.067 Homeland Security Grant Program $1.36M
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1.36M
14.905 Lead Hazard Reduction Demonstration Grant Program $1.35M
16.922 Equitable Sharing Program $1.33M
93.217 Family Planning_services $1.18M
93.926 Healthy Start Initiative $1.09M
93.069 Public Health Emergency Preparedness $1.07M
93.788 Opioid Str $1.02M
94.006 Americorps $992,000
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $924,571
93.498 Provider Relief Fund $793,196
93.556 Promoting Safe and Stable Families $785,791
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $775,698
17.235 Senior Community Service Employment Program $772,517
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $715,130
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $698,488
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $644,131
93.919 Cooperative Agreements for State-Based Comprehensive Breast and Cervical Cancer Early Detection Programs $524,570
14.889 Choice Neighborhoods Implementation Grants $517,420
93.137 Community Programs to Improve Minority Health Grant Program $488,202
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $481,064
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $457,584
97.091 Homeland Security Biowatch Program $453,157
93.917 Hiv Care Formula Grants $444,106
93.270 Adult Viral Hepatitis Prevention and Control $442,154
93.150 Projects for Assistance in Transition From Homelessness (path) $438,674
93.136 Injury Prevention and Control Research and State and Community Based Programs $418,463
93.991 Preventive Health and Health Services Block Grant $386,193
20.616 National Priority Safety Programs $383,759
16.741 Dna Backlog Reduction Program $369,760
93.959 Block Grants for Prevention and Treatment of Substance Abuse $362,526
97.056 Port Security Grant Program $355,840
16.034 Coronavirus Emergency Supplemental Funding Program $342,440
93.153 Coordinated Services and Access to Research for Women, Infants, Children, and Youth $327,954
17.225 Unemployment Insurance $311,488
20.600 State and Community Highway Safety $307,696
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $289,613
93.928 Special Projects of National Significance $286,200
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $255,648
16.838 Comprehensive Opioid Abuse Site-Based Program $247,478
93.520 Centers for Disease Control and Prevention Ðaffordable Care Act (aca) Ð Communities Putting Prevention to Work $228,050
10.555 National School Lunch Program $215,609
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $214,851
94.011 Foster Grandparent Program $212,444
93.527 Affordable Care Act (aca) Grants for New and Expanded Services Under the Health Center Program $211,536
17.278 Wia Dislocated Worker Formula Grants $192,765
97.042 Emergency Management Performance Grants $184,623
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $174,946
95.007 Research and Data Analysis $174,924
30.002 Employment Discrimination State and Local Fair Employment $163,891
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $148,685
97.111 Regional Catastrophic Preparedness Grant Program (rcpgp) $143,945
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $131,844
10.553 School Breakfast Program $127,139
14.235 Supportive Housing Program $125,000
96.006 Supplemental Security Income $121,800
93.478 Preventing Maternal Deaths: Supporting Maternal Mortality Review Committees (b) $110,153
95.001 High Intensity Drug Trafficking Areas Program $105,600
16.833 National Sexual Assault Kit Initiative $100,087
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $82,171
42.001 Books for the Blind and Physically Handicapped $72,122
97.047 Pre-Disaster Mitigation $71,250
84.215 Fund for the Improvement of Education $65,950
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $64,586
93.439 State Physical Activity and Nutrition (span $56,200
93.082 Sodium Reduction in Communities $54,248
66.808 Solid Waste Management Assistance Grants $53,448
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $52,113
10.935 Urban Agriculture and Innovative Production $43,102
93.495 Community Health Workers for Public Health Response and Resilient $38,824
14.000 Hud Home Inspection Services $32,093
16.588 Violence Against Women Formula Grants $31,250
93.791 Money Follows the Person Rebalancing Demonstration $28,840
39.011 Help America Vote Act (hava) $24,120
16.738 Edward Byrne Memorial Justice Assistance Grant Program $12,675
15.608 Fish and Wildlife Management Assistance $4,151
93.648 Child Welfare Research Training Or Demonstration $1,112