Finding 43143 (2022-006)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 39042
Auditor: Kmh LLP

AI Summary

  • Core Issue: The program failed to report first-tier subawards of $30,000 or more to the FSRS, violating federal requirements.
  • Impacted Requirements: Compliance with 2 CFR Appendix A to Part 170, which mandates reporting of significant subawards.
  • Recommended Follow-Up: Program management should enhance awareness and understanding of grant agreement requirements to ensure future compliance.

Finding Text

Finding No.: 2022-006 Reporting Federal Agency: Department of Health and Human Services (DHHS) Assistance Listing No.: 93.155 Requirement: Reporting Type of Finding: Material Noncompliance and Material Weakness Program: Rural Health Research Centers Federal award no. and year: 1 H3LRH42223-01-00 07/01/21 ? 12/31/22 Criteria: Under 2 CFR Appendix A to Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). Condition: We noted the program did not report first-tier subawards of $30,000 or more to FSRS. Context: During the audit, we were informed by Department personnel that required information on first-tier subawards of $30,000 or more were not reported to FSRS, a requirement that is included in the programs notice of awards. The following table summarizes our findings: See Schedule of Findings and Questioned Costs for table. We tested all first-tier subawards that amounted to $30,000 or more during FY2022. Cause: Based on further inquiry with Department personnel, we noted that the failure to report first-tier subawards to FSRS was caused by a lack of awareness of the FSRS reporting requirement. Effect: Failure to report first-tier subawards of $30,000 or more to FSRS results in noncompliance with the reporting requirement. Questioned Costs: None Identification as a Repeat Finding, if applicable: Not applicable Recommendation: We recommend program management be more diligent in understanding all requirements of grant agreements to ensure compliance with Federal requirements. Views of Responsible Officials and Planned Corrective Action: See Part VI Corrective Action Plan.

Corrective Action Plan

Reporting - FSRS ? 93.155 SHIP COVID Testing and Mitigation Corrective Action Plan: Program management will take more care in understanding the requirements of grant agreements and seek out further instruction and training on reporting to the FSRS. Implementation Date: Immediately Responding Officials: William Aakhus, Administrative Officer/Family Health Services Division

Categories

Subrecipient Monitoring Material Weakness Reporting

Other Findings in this Audit

  • 43144 2022-003
    Material Weakness Repeat
  • 43145 2022-004
    Material Weakness Repeat
  • 43146 2022-003
    Material Weakness Repeat
  • 43147 2022-004
    Material Weakness Repeat
  • 43148 2022-005
    Significant Deficiency Repeat
  • 43149 2022-005
    Significant Deficiency Repeat
  • 43150 2022-007
    Material Weakness
  • 43151 2022-007
    Material Weakness
  • 43152 2022-008
    Material Weakness
  • 43153 2022-009
    Material Weakness
  • 619585 2022-006
    Material Weakness
  • 619586 2022-003
    Material Weakness Repeat
  • 619587 2022-004
    Material Weakness Repeat
  • 619588 2022-003
    Material Weakness Repeat
  • 619589 2022-004
    Material Weakness Repeat
  • 619590 2022-005
    Significant Deficiency Repeat
  • 619591 2022-005
    Significant Deficiency Repeat
  • 619592 2022-007
    Material Weakness
  • 619593 2022-007
    Material Weakness
  • 619594 2022-008
    Material Weakness
  • 619595 2022-009
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.323 Covid 19 Epidemiology and Laboratory Capacity for Infectious Diseases $59.60M
21.027 Coronavirus State Fiscal Recovery Fund $46.83M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $26.76M
66.458 Capitalization Grants for Clean Water State Revolving Funds $12.31M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $12.15M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $9.20M
93.268 Covid 19 Immunization Cooperative Agreements $8.37M
93.069 Public Health Emergency Preparedness: $4.69M
93.778 Medical Assistance Program $4.59M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $4.11M
93.354 Covid 19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response: $3.77M
93.958 Block Grants for Community Mental Health Services $3.19M
93.268 Immunization Cooperative Agreements $3.04M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $3.02M
93.136 Injury Prevention and Control Research and State and Community Based Programs $3.01M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant Program $2.78M
93.045 Special Programs for the Aging - Title III Part C - Nutrition Services $2.49M
84.181 Special Education-Grants for Infants and Families $2.10M
93.155 Rural Health Research Centers $1.97M
93.045 Covid 19 Special Programs for the Aging - Title III Part C - Nutrition Services $1.87M
93.982 Mental Health Disaster Assistance and Emergency Mental Health $1.86M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases $1.83M
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $1.70M
66.460 Nonpoint Source Implementation Grants $1.66M
93.994 Maternal and Child Health Services Block Grant to the States Improvement $1.56M
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $1.56M
93.940 Hiv Prevention Activities - Health Department Based $1.47M
93.917 Hiv Care Formula Grants (ryan White Hiv/aids Program Part B) $1.34M
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $1.33M
93.889 National Bioterrorism Hospital Preparedness Program $1.31M
10.557 Covid 19 Special Supplemental Nutrition Program for Women, Infants, and Children $1.26M
93.044 Special Programs for the Aging - Title III Part B - Grants for Supportive Services and Senior Centers $1.23M
93.982 Covid 19 Mental Health Disaster Assistance and Emergency Mental Health $1.15M
93.U01 Hospitalization and Care of Hansens' $1.08M
93.665 Covid 19 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $1.07M
93.110 Maternal and Child Health Federal Consolidated Programs $1.03M
93.387 National and State Tobacco Control Program $1.02M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1.01M
93.991 Preventive Health and Health Services Block Grant $901,462
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $852,722
66.001 Air Pollution Control Program Support $851,906
93.391 National Initiative to Address Covid-19 Health Disparities Among Populations at High-Risk and Underserved, Including Racial and Ethnic Minority Populations and Rural Communities $701,420
93.301 Covid 19 Small Rural Hospital Improvement Grant Program $674,536
93.052 National Family Caregiver Support, Title Iii, Part E $654,989
93.630 Developmental Disabilities Basic Support and Advocacy Grants $633,899
66.432 State Public Water System Supervision $622,198
66.817 State and Tribal Response Program Grants $574,898
66.801 Hazardous Waste Management State Program Support $561,853
93.044 Covid 19 Special Programs for the Aging - Title III Part B - Grants for Supportive Services and Senior Centers $545,679
93.197 Childhood Lead Poisoning Prevention Projects - State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $447,723
93.958 Covid 19 Block Grants for Community Mental Health Services $428,450
66.040 State Clean Diesel Grant Program $407,324
93.048 Special Programs for the Aging - Title IV and Title II - Discretionary Projects $374,080
93.590 Community-Based Child Abuse Prevention Grants $358,334
93.977 Preventive Health Services - Sexually Transmitted Diseases Control Grants $358,077
12.113 Reimbursement of Technical Services $341,221
66.472 Beach Monitoring and Notification Program $339,498
93.336 Behavioral Risk Factor Surveillance System $314,339
93.U02 Enumeration at Birth(eab)/electronic Death Registration - Hawaii $299,034
93.241 State Rural Hospital Flexibility Program $296,803
93.U05 US Fda Tobacco Retail Inspection Contract/hawaii State Enforcement $292,539
93.053 Nutrition Services Incentive Program $292,170
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $281,786
93.251 Universal Newborn Hearing Screening $279,336
93.324 State Health Insurance Assistance Program $270,706
66.804 Underground Storage Tanks Prevention, Detection and Compliance Program $242,767
93.048 Covid 19 Special Programs for the Aging - Title IV and Title II - Discretionary Projects $241,395
93.421 Improving Food Security, Access to Save Physical Activity, and Social Connectedness $229,250
93.150 Projects for Assistance in Transition From Homelessness $228,639
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $222,018
93.913 Grants to States for Operation of Offices of Rural Health $213,456
93.071 Medicare Enrollment Assistance Program $190,858
93.270 Adult Viral Hepatitis Prevention and Control $189,949
66.802 Superfund State, Political Subdivision, and Indian Tribe Site- Specific Cooperative Agreements $171,950
93.103 Food and Drug Administration Research $163,395
93.334 Bold Public Health Program $160,097
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $152,075
66.605 Performance Partnership Grants $128,715
93.051 Alzheimer's Disease Demonstration Grants to States $119,602
66.204 Multipurpose Grants to States and Tribes $118,416
93.043 Covid 19 Special Programs for the Aging - Title III Part D $112,731
93.042 Special Programs for the Aging - Title Vii Chapter 2 $103,435
66.034 Surveys, Studies, Research, Investigations, Demonstrations and Special Purpose Activities Relating to the Clean Air Act $96,510
93.042 Covid 19 Special Programs for the Aging - Title Vii Chapter 2 $90,935
20.703 Hazardous Materials Emergency Preparedness $73,431
93.U03 Hawaii State Mental Heatlh Data Infrastructure Contract for Quality Improvement $70,978
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $70,000
10.025 Plant and Animal Disease, Pest Control, and Animal Care $66,612
93.052 Covid 19 National Family Caregiver Support, Title Iii, Part E $66,231
16.812 Hawaii Reentry Initiative $62,429
93.U04 Prospective Comparison of Tst Vs. Igras $61,683
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $54,692
66.444 Wiin Act - Testing for Lead in Drinking Water at Schools and Child Care Programs $42,183
93.301 Small Rural Hospital Improvement Grant Program $35,693
93.448 Food Safety and Security Monitoring Project $32,176
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $31,084
93.043 Special Programs for the Aging - Title III Part D $29,943
93.127 Emergency Medical Services for Children $29,798
93.959 Covid 19 Block Grants for Prevention and Treatment of Substance Abuse $29,565
66.454 Water Quality Management Planning $23,629
93.945 Closing the Gap with Social Determinants of Health Accelerator Plans $20,543
93.747 Crrsa Act 2021 Funding for Ltc Ombudsman $20,000
84.181 Special Education - Grants for Infants and Families $19,539
93.495 Community Health Workers for Covid Response and Resilient Communities (ccr) $18,287
93.110 Covid 19 Maternal and Child Health Federal Consolidated Programs $16,340
93.041 Special Programs for the Aging - Title Vii Chapter 3 $14,079
93.630 Covid 19 Developmental Disabilities Basic Support and Advocacy Grants $13,136
66.701 Toxic Substances Compliance Monitoring Cooperative Agreements $4,845
93.810 Paul Coverdell National Acute Stroke Program $198