Finding 42147 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-29

AI Summary

  • Core Issue: The Federal Finance Report (FFR) was submitted 30 days late due to inadequate tracking of deadlines during personnel turnover.
  • Impacted Requirements: Recipients must submit the FFR within 5 months after the budget period ends, which was not met.
  • Recommended Follow-Up: Implement new policies to strengthen internal controls over reporting, especially during personnel changes.

Finding Text

2022-002 ? Timely Reporting and Internal Controls over Reporting Identification of the Federal Program - 93.918 Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease Criteria ? Recipients of federal awards much establish and maintain effective internal controls over reporting and submit the Federal Finance Report (FFR) within 5 months after the budget period end date. Condition ? The FFR for the budget period end of August 31, 2022 was due by January 30, 2023 as required by the grant agreement. However, the FFR was submitted February 28, 2023. Cause ? WWH did not sufficiently track reporting deadlines or maintain sufficient internal controls over reporting during turnover of key grant personnel. Effect ? An FFR submitted to the granting agency was 30 days late. Questioned costs ? none Context ? Key grant personnel departed WWH during 2022 and 2023 which caused for tracking of grant reporting deadlines to be insufficiently monitored for a period of time. One FFR was selected for testing, and it was concluded it was not submitted within the reporting requirement. Repeat finding ? No Recommendation ? We recommend WWH implement compensating policies and procedures over internal controls of reporting required by the granting agencies on when there is turnover in key personnel. View of Responsible Officials - Management agrees with the financial statement finding identified in the audit and that the finding was a result of turnover of key grant personnel.

Corrective Action Plan

2022- 002 - Timely Reporting and Internal Controls over Reporting Individual Responsible for Corrective Action Plan Jennifer Maher, CFO Chris Holleman, Senior Director of Finance Anticipated Completion Date: October 31, 2023 Due to the turnover of key grant personnel in 2022 and 2023, submission of an FFR report was delayed. WWH has partnered with a third party to assist with strengthening the grant processes and controls. WWH has made improvements in grant procedures and work is ongoing to continue improvements in 2023. WWH has developed a grant tracking mechanism and will incorporate the reporting deadlines in this tracker. In July 2023, WWH requested additional PMS access to provide backup in the event of a future staffing change.

Categories

Reporting

Other Findings in this Audit

  • 618589 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $4.14M
93.914 Hiv Emergency Relief Project Grants $3.17M
93.498 Provider Relief Fund $1.86M
93.918 Grants to Provide Outpatient Early Intervention Services with Respect to Hiv Disease $761,561
93.939 Hiv Prevention Activities_non-Governmental Organization Based $506,470
93.268 Immunization Cooperative Agreements $456,799
93.917 Hiv Care Formula Grants $275,117
93.788 Opioid Str $152,802
93.011 National Organizations of State and Local Officials $149,063
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $74,938
93.944 Human Immunodeficiency Virus (hiv)/acquired Immunodeficiency Virus Syndrome (aids) Surveillance $63,694
93.940 Hiv Prevention Activities_health Department Based $51,218