Finding 42834 (2022-008)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: Two out of three Annual Progress reports lacked proper documentation of review and approval, indicating a material weakness in internal controls.
  • Impacted Requirements: Compliance with 2 CFR section 200.328 for monitoring and reporting program performance was not met due to ineffective controls.
  • Recommended Follow-Up: Enhance controls over the reporting process to ensure all required reports are properly documented, reviewed, and approved before submission.

Finding Text

Program Information: AL #: 93.243 U.S. Department of Health and Human Services SAMHSA Youth Programs ? Youth Tree, Youth Suicide Prevention, Youth Connections Project Award Numbers: 6H79TI081193-01, 1H79SM082124-01, 1H79SM081540-01 Award Periods: 9/30/18-9/29/23, 6/30/19-6/29/24, 9/30/18-9/29/23 Criteria: Internal control is a process, effected by an entity?s?[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p. 1) Monitoring and reporting program performance, 2 CFR section 200.328. The following reports are required to be submitted for this program: ? Annual Programmatic Progress Report for each award ? Annual SF-425 Report for each award Condition/Context: During testing of internal controls over the Annual Progress reports, 2 of 3 reports did not have documentation of review and approval. [ ] Compliance Finding [ ] Significant Deficiency [ X ] Material Weakness Cause: There were ineffective controls in place during the period to ensure reports were documented as being approved prior to submission, along with lack of management oversight. Effect: Without effective internal controls over reporting, information reported to federal agencies may be inaccurate. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that the Clinic improve controls over the reporting function, which includes the documentation, review and approval of all required reports. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.

Corrective Action Plan

Persons responsible for corrective action plan: Resty Rios, Staff Accountant Resty.rios@crihb.org Adrianna Davisson, Grants Manager Adrianna.davisson@crihb.org It is the standard practice for all financial and programmatic reporting to be reviewed and approved prior to submission to the funding agency. The Clinic will ensure that all financial and programmatic reports will be clearly documented with the appopriate review and approval signatures prior to submission to the funding agency. The anticipated completion date is 6/30/2023.

Categories

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness Significant Deficiency

Other Findings in this Audit

  • 42831 2022-005
    Material Weakness Repeat
  • 42832 2022-006
    Material Weakness Repeat
  • 42833 2022-007
    Material Weakness Repeat
  • 42835 2022-005
    Material Weakness Repeat
  • 42836 2022-006
    Material Weakness Repeat
  • 42837 2022-007
    Material Weakness Repeat
  • 44099 2022-008
    Material Weakness
  • 44100 2022-005
    Material Weakness Repeat
  • 44101 2022-006
    Material Weakness Repeat
  • 44102 2022-007
    Material Weakness Repeat
  • 44103 2022-008
    Material Weakness
  • 44104 2022-003
    Significant Deficiency
  • 44105 2022-004
    Material Weakness Repeat
  • 44106 2022-007
    Material Weakness Repeat
  • 44107 2022-003
    Significant Deficiency
  • 44108 2022-004
    Material Weakness Repeat
  • 44109 2022-007
    Material Weakness Repeat
  • 44110 2022-003
    Significant Deficiency
  • 44111 2022-004
    Material Weakness Repeat
  • 44112 2022-007
    Material Weakness Repeat
  • 619273 2022-005
    Material Weakness Repeat
  • 619274 2022-006
    Material Weakness Repeat
  • 619275 2022-007
    Material Weakness Repeat
  • 619276 2022-008
    Material Weakness
  • 619277 2022-005
    Material Weakness Repeat
  • 619278 2022-006
    Material Weakness Repeat
  • 619279 2022-007
    Material Weakness Repeat
  • 620541 2022-008
    Material Weakness
  • 620542 2022-005
    Material Weakness Repeat
  • 620543 2022-006
    Material Weakness Repeat
  • 620544 2022-007
    Material Weakness Repeat
  • 620545 2022-008
    Material Weakness
  • 620546 2022-003
    Significant Deficiency
  • 620547 2022-004
    Material Weakness Repeat
  • 620548 2022-007
    Material Weakness Repeat
  • 620549 2022-003
    Significant Deficiency
  • 620550 2022-004
    Material Weakness Repeat
  • 620551 2022-007
    Material Weakness Repeat
  • 620552 2022-003
    Significant Deficiency
  • 620553 2022-004
    Material Weakness Repeat
  • 620554 2022-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.441 Indian Health Services-Crihb 22 $4.23M
93.441 Indian Health Services-Crihb 21 $4.10M
93.441 Covid-19- Indian Health Services-Crihb 21 $1.76M
93.243 Youth Tree $411,275
93.243 Youth Suicide Prevention $314,163
93.243 Youth Connections Project $167,354
93.053 Nutrition Services 21 $132,938
93.391 Hhs Cdc $91,901
93.237 Special Diabetes 20 $83,251
93.558 Calworks 22 $67,956
93.237 Special Diabetes 21 $48,709
93.495 Chw Cdc $36,738
93.054 Native American Caregiver 22 $34,330
93.054 Native American Caregiver 21 $34,330
93.558 Calworks 21 $18,622
93.761 Tribal Elders Fall Prevention $14,685
93.912 Covid-19-Hrsa Ambulance $14,550
93.047 Aoa 22 $11,417
93.054 Native American Caregiver 20 $6,244