Finding 384720 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-03-26

AI Summary

  • Core Issue: The City of St. Louis Mental Health Board of Trustees failed to file required FFATA reports for the 2022 award year.
  • Impacted Requirements: Compliance with FFATA mandates for reporting subawards of $25,000 or more is essential to avoid potential grant loss.
  • Recommended Follow-up: Establish internal controls to review subrecipient expenditures and ensure timely FFATA reporting.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.

Corrective Action Plan

FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annually, the City of St. Louis Mental Health Board of Trustees will review expenditures to ensure FFATA reporting is completed for all eligible subrecipient and contracts. Name(s) of the contact person(s) responsible for corrective action: Serena Muhammad Planned completion date for corrective action plan: September 30, 2024

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 961162 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $1.13M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $303,789
21.027 Coronavirus State and Local Fiscal Recovery Funds $64,485
14.267 Continuum of Care Program $-51,697