FAC Explorer

Finding 43144 (2022-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 39042
Organization: State of Hawaii Department of Health (HI)
Auditor: Kmh LLP

AI Summary

  • Core Issue: The program failed to submit a Federal Financial Report (FFR) on time and did not report first-tier subawards of $30,000 or more to the FSRS.
  • Impacted Requirements: Noncompliance with 2 CFR Section 200.327 and FSRS reporting requirements, leading to material weaknesses in financial reporting.
  • Recommended Follow-Up: Program management should enhance oversight to meet Federal deadlines and fully understand grant agreement requirements to ensure compliance.

Finding Text

Finding No.: 2022-003 Reporting Federal Agency: Department of Health and Human Services (DHHS) Assistance Listing No.: 93.958 Requirement: Reporting Type of Finding: Material Noncompliance and Material Weakness Program: Block Grants for Community Mental Health Services Federal award no. and year: 1B09SM082596-01 10/01/19 ? 09/30/21 1B09SM083798-01 10/01/20 ? 09/30/22 1B09SM083952-01 03/15/21 ? 03/14/23 1B09SM085353-01 03/01/21 ? 09/30/25 1B09SM085881-01 09/01/21 ? 09/30/25 Criteria: 2 CFR Section 200.327 states that "(financial) information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances." Under this reporting requirement, the program must submit a Federal Financial Report (FFR) within 90 days after the close of the statutory grant period. 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 one FFR was not timely submitted and the program did not report first-tier subawards of $30,000 or more to FSRS. Context: The program was required to submit one FFR during FY2022. During the audit, we noted that the FFR was submitted 133 days after the close of the statutory grant period. During the audit, we were also 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 delay in submitting the FFR and failure to report first-tier subawards to FSRS was caused by a lack of personnel available to monitor reporting requirements and complete reporting requirements timely. Effect: Failure to timely submit reports and 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: See finding 2021-004 included in the Summary Schedule of Prior Audit Findings. Recommendation: We recommend program management be more diligent in following Federal deadlines in order to ensure compliance with Federal requirements. We also 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 - FFR and FSRS ? 93.958 Block Grants for Community Mental Health Services Corrective Action Plan: AMHD plans on contracting with an accountant to assist with grant activities including preparation of FFRs. If FFRs will not be available to submit withfn 90 days after the close of the statutory grant period, a submission extension will be requested. AMHD's first-tier subawards of $30,000 or more are being currently being reported to FSRS. CAMHD has one dedicated accountant to monitor each federal grant and will ensure that the FFR includes all 1st tier sub-awards and is submitted in a timely manner. Implementation Date: AMHD - June 1, 2023 CAMHD - April 1, 2023 Responding Official: Amy Curtis, Administrative Chief and Amy Yamaguchi, Administrative Officer/Adult Mental health Division; Scott Shimabukuro, Acting Administrative Chief and Janet Ledoux, Administrative Officer/Children

Categories

Reporting

Other Findings in this Audit

  • 43143 2022-006
    Material Weakness
  • 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