Finding 399939 (2023-007)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-05
Audit: 308093

AI Summary

  • Core Issue: The Council failed to provide clear support for reported accomplishments and lacked proper documentation for review and approval of programmatic reports.
  • Impacted Requirements: Noncompliance with 2 CFR sections 200.328 and 200.329 regarding timely and accurate financial and programmatic reporting.
  • Recommended Follow-Up: Strengthen documentation and review procedures to ensure all reports are supported and approved before submission.

Finding Text

Finding 2023-007 – Reporting (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority Health Grant Program. Criteria: 2 CFR section 200.328 establishes the requirements for timely and accurate financial reporting requirements and 2 CFR 200.329 establishes responsibility for reporting activities under the grant. Both financial and programmatic reporting requires the nonfederal entity to establish internal controls to ensure accuracy of reports. Condition: We tested on financial and one programmatic report filed for this grant during the year. For the programmatic report, data reported for accomplishments and clients served was not clearly supported. In addition, review and approval of the report was not clearly documented. Cause: Results reported in the programmatic report were supported by time sheets and client internal notes. This support was not summarized or categorized in a manner in which the reported data could be traced back to the support. Employees involved in the preparing and filing of these reports are copied on email submission but a review and approval prior to submission was not documented. Effect: The Council did not comply with reporting control requirements. Questioned Costs: None reported Recommendation: We recommend the Council strengthen procedures and documentation policies to ensure program accomplishments are adequately supported by records that are accumulated and summarized in accordance with the required criteria. Procedures should also be strengthened to include a clear review and approval process to be documented prior to report submission. Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of the report.

Corrective Action Plan

The Council disputes this finding and did have a system in place to document program participant enrollment and received services participant's file records and sign-in sheets. Due to the number of various kinds of services an individual received in a month, services and activities sign-in sheets had to be used to prevent duplication of counting for program reports Regarding reports, the organization does use its email system involving multiple employees to prepare, review, approve, and submit reports which involves the Executive Director or Grants Manager submitting final reports. A new form was created to include a final sign-off by the Executive Director to indicate approval of reports. However, this was not accepted as sufficient by the auditor. Per new grant reporting regulations, at the recommendation of the auditor, staff will establish a shared Adobe document system to allow for the collection of staff signatures and approvals at all levels before each report is submitted. These signatures and approval document will be attached to submitted reports for review. Expected completion date: July 2024

Categories

Reporting Significant Deficiency Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 399934 2023-006
    Material Weakness Repeat
  • 399935 2023-006
    Material Weakness Repeat
  • 399936 2023-006
    Material Weakness Repeat
  • 399937 2023-006
    Material Weakness Repeat
  • 399938 2023-006
    Material Weakness Repeat
  • 399940 2023-006
    Material Weakness Repeat
  • 399941 2023-008
    Significant Deficiency
  • 976376 2023-006
    Material Weakness Repeat
  • 976377 2023-006
    Material Weakness Repeat
  • 976378 2023-006
    Material Weakness Repeat
  • 976379 2023-006
    Material Weakness Repeat
  • 976380 2023-006
    Material Weakness Repeat
  • 976381 2023-007
    Significant Deficiency
  • 976382 2023-006
    Material Weakness Repeat
  • 976383 2023-008
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $902,559
64.055 Ssg Fox Suicide Prevention $343,190
93.137 Community Programs to Improve Minority Health Grant Program $300,369
93.136 Injury Prevention and Control Research and State and Community Based Programs $89,936
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $54,981
17.278 Wia Dislocated Worker Formula Grants $47,800
93.788 Opioid Str $35,947