FAC Explorer

Finding 390734 (2023-001)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2023
Accepted
2024-04-01
Audit: 301437
Organization: Boston Public Health Commission (MA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Internal controls are lacking, leading to charges for expenses outside the approved grant period.
  • Impacted Requirements: Compliance with 2 CFR sections 200.308, 200.309, and 200.403(h) regarding allowable costs during the grant's performance period.
  • Recommended Follow-Up: Implement procedures to ensure all costs charged to the grant are incurred within the designated period of performance.

Finding Text

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grants for Prevention and Treatment of Substance Abuse Assistance Listing Number: 93.959 Federal Award Identification Number and Year: 4512-9069 – 2023 Pass-Through Agency: Commonwealth of Massachusetts – Department of Public Health Pass-Through Number(s): SUBABUSETSSFY2300000702 Award Period: July 1, 2022 - June 30, 2024 Type of Finding: Period of Performance 􀁸 Significant Deficiency in Internal Control over Compliance 􀁸 Other Matters Criteria or specific requirement: 2 CFR sections 200.308, 200.309 and 200.403(h) states a non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award’s period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity. Condition: Internal controls were not in place to ensure that grant expenses charged to the grant were during the approved federal award's period of performance. Questioned costs: None reportable. Context: For 7 of the 8 transactions tested, we identified the Commission charged expenditures to the grant that were incurred outside of the period of performance, prior to the start date of the grant. Cause: Procedures were not in place to ensure expenditures charged to the grant were incurred during the period of performance. Effect: The expenditures incurred before the period of performance are subject to disallowance and are considered questioned costs. Recommendation: We recommend procedures be implemented to ensure that all costs charged to the grant are incurred within the grant period of performance. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Period of Performance Subrecipient Monitoring Allowable Costs / Cost Principles Significant Deficiency Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 390731 2023-001
    Significant Deficiency
  • 390732 2023-001
    Significant Deficiency
  • 390733 2023-001
    Significant Deficiency
  • 390735 2023-001
    Significant Deficiency
  • 390736 2023-001
    Significant Deficiency
  • 390737 2023-001
    Significant Deficiency
  • 390738 2023-001
    Significant Deficiency
  • 390739 2023-001
    Significant Deficiency
  • 390740 2023-001
    Significant Deficiency
  • 967173 2023-001
    Significant Deficiency
  • 967174 2023-001
    Significant Deficiency
  • 967175 2023-001
    Significant Deficiency
  • 967176 2023-001
    Significant Deficiency
  • 967177 2023-001
    Significant Deficiency
  • 967178 2023-001
    Significant Deficiency
  • 967179 2023-001
    Significant Deficiency
  • 967180 2023-001
    Significant Deficiency
  • 967181 2023-001
    Significant Deficiency
  • 967182 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.914 Hiv Emergency Relief Project Grants $14.41M
93.495 Community Health Workers for Public Health Response and Resilient $2.97M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $2.62M
14.231 Emergency Solutions Grant Program $2.06M
93.926 Healthy Start Initiative $1.12M
93.137 Community Programs to Improve Minority Health Grant Program $998,436
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $941,885
93.069 Public Health Emergency Preparedness $833,269
97.067 Homeland Security Grant Program $419,614
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $384,349
16.842 Opioid Affected Youth Initiative $332,963
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $286,493
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $244,657
93.136 Injury Prevention and Control Research and State and Community Based Programs $210,076
93.994 Maternal and Child Health Services Block Grant to the States $186,920
93.917 Hiv Care Formula Grants $173,436
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $152,685
10.569 Emergency Food Assistance Program (food Commodities) $149,876
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $129,336
93.889 National Bioterrorism Hospital Preparedness Program $110,755
14.267 Continuum of Care Program $98,781
21.027 Coronavirus State and Local Fiscal Recovery Funds $87,183
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $87,071
93.107 Area Health Education Centers Point of Service Maintenance and Enhancement Awards $68,099
93.110 Maternal and Child Health Federal Consolidated Programs $58,309
93.135 Centers for Research and Demonstration for Health Promotion and Disease Prevention $53,404
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $53,209
93.788 Opioid Str $49,830
16.817 Byrne Criminal Justice Innovation Program $35,496
93.217 Family Planning_services $12,690
93.884 Grants for Primary Care Training and Enhancement $9,938
93.959 Block Grants for Prevention and Treatment of Substance Abuse $-398