Finding 366725 (2023-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-09

AI Summary

  • Core Issue: The program failed to complete FFATA reporting for FY 2023, despite having a checklist to gather necessary information from subrecipients.
  • Impacted Requirements: Noncompliance with the Federal Transparency Act due to not reporting data in the FSRS portal.
  • Recommended Follow-Up: Ensure that data collected from subrecipients is entered into the FSRS portal for compliance in future reporting periods.

Finding Text

2023 – 002 FFATA Reporting Federal Agency: US Department of Health and Human Services Federal Program Name: Maternal, Infant, Early Childhood Home Visiting Assistance Listing Number: 93.870 Federal Award Identification Number and Year: X10MC43597 - 9/1/2021-9/29/23 X10MC39703 - 9/30/2020-9/29/2022 X11MC41939 -05/01/21-09/30/23 6X11MC45479-01-02 - 12/31/21-9/30/24 Award Period: X10MC43597 - 9/1/2021-9/29/23 X10MC39703 - 9/30/2020-9/29/2022 X11MC41939 -05/01/21-09/30/23 6X11MC45479-01-02 - 12/31/21-9/30/24 Type of Finding: Material Weakness in Internal Control and Material Noncompliance (Modified Opinion) Criteria or specific requirement: The Transparency Act requires use of the information obtained in the subaward to complete reporting in the FSRS portal. Condition: Federal Funding Accountability and Transparency Act (FFATA) Reporting - while the program has an internal checklist to obtain the necessary information from the respective subrecipients to complete the FFATA reporting, the program did not complete the actual reporting during the State FY 2023. The program has furthered these processes in state FY24 to ensure this information is actually reported. Questioned costs: None Context: We tested 5 subrecipients; FFATA reporting was not completed for any. There are a total 8 subrecipients under this program. Cause: Lack of understanding that the data acquired then needed to be entered into the USSpending website. Effect: Noncompliance with reporting under the Transparency Act. Repeat Finding: Yes Recommendation: While the program did perform the annual SF425 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the data collected from the subrecipients into the FSRF portal. Views of responsible officials: There is no disagreement with the audit finding.

Corrective Action Plan

Material Weakness in Internal Control and Material Noncompliance (Modified Opinion) 2023-002 (Previously component of 2022-002) FFATA Reporting U.S. Department of Health and Human Services Maternal, Infant, Early Childhood Home visiting Assistance Listing Numbers: 93.870 Recommendation: While the program did perform the annual SF425 reporting, we recommend the program ensure follow-through with the FFATA reporting requirement by entering the data collected from the subrecipients into the FSRF portal. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: ECECD takes this matter seriously and has been committed to addressing and correcting it in FY23. ECECD implemented guidelines in FY23 that are accessible on our intranet that mandates all sub-recipients to complete and submit a FFATA report. Current existing FFATA reports have been submitted to the ASD Grants Management Division for further transmission to the appropriate Federal Reporting Agencies. ECECD is fully committed to ensuring compliance with FFATA reporting requirements for all our contracts. Additionally, to prevent any future lapses in FFATA reporting, the Chief Financial Officer (CFO) will develop a system where any contracts with subrecipients involving thirty thousand ($30,000.00) or more will be flagged for mandatory FFATA reporting. These proactive measures will help us maintain transparency and accuracy in our reporting, and ECECD is dedicated to its successful implementation. ECECD is fully committed to strengthening our processes to ensure full compliance with FFATA reporting requirements moving forward. Name(s) of the contact person(s) responsible for corrective action: Carmel Pacheco-Aragon, Chief Financial Officer; Inez Gonzales, Grants Manager; ECECD Program Managers. Planned completion date for corrective action plan: June 30, 2024

Categories

Subrecipient Monitoring Material Weakness Reporting

Other Findings in this Audit

  • 366723 2023-004
    Significant Deficiency
  • 366724 2023-005
    Significant Deficiency
  • 366726 2023-003
    Significant Deficiency Repeat
  • 943165 2023-004
    Significant Deficiency
  • 943166 2023-005
    Significant Deficiency
  • 943167 2023-002
    Material Weakness Repeat
  • 943168 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $41.64M
10.558 Child and Adult Care Food Program $36.79M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $31.53M
93.558 Temporary Assistance for Needy Families $18.77M
84.181A Special Education-Grants for Infants and Families $3.24M
84.425C Education Stabilization Fund $1.83M
10.560 State Administrative Expenses for Child Nutrition $1.32M
93.778 Medical Assistance Program $924,624
84.181X Family, Infant and Toddler with Disabilities-American Rescue Plan $773,661
93.434 Every Student Succeeds Act/preschool Development Grants $599,502
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $379,559
93.110 Maternal and Child Health Federal Consolidated Programs $229,841
93.600 Head Start $105,189
10.559 Summer Food Service Program for Children $54,405