Finding 47704 (2022-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-05-21
Audit: 47820
Organization: Change Happens! (TX)

AI Summary

  • Core Issue: Change Happens failed to report 7 subawards over $30,000 as required by the Federal Funding and Transparency Act (FFATA).
  • Impacted Requirements: This is a repeat finding indicating ongoing non-compliance with federal reporting obligations.
  • Recommended Follow-Up: Implement a process for timely FFATA reporting and provide training to staff on reporting requirements.

Finding Text

Finding #2022-003 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Direct Federal Funding Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Assistance Listing #93.332 Contract #NAVCA210403-01-01, Contract year: 08/27/21 ? 08/26/22 Contract #NAVCA210403-02-00, Contract year: 08/27/22 ? 08/26/23 Criteria: Reporting ? The Federal Funding and Transparency Act (FFATA) requires recipients of non-Recovery Act funded grants and cooperative agreements to report subawards of $30,000 or more. Condition and context: Change Happens did not file the required FFATA reporting for the 7 subawards over $30,000. Repeat of finding #2021-010 for the 2021 major program, Assistance Listing #93.092. Cause: The Corrective Action Plan for finding #2021-010 was not implemented for this program. Effect: Non-compliance with federal reporting requirements. Questioned costs: None Recommendation: Develop a process for FFATA reporting to ensure timely reporting for all federal programs, where applicable, and provide training to personnel regarding FFATA reporting requirements. Views of responsible officers and planned corrective action: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding #2022-003 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Direct Federal Funding Cooperative Agreement to Support Navigators in Federally-facilitated Exchanges Assistance Listing #93.332 Contract #NAVCA210403-01-01, Contract year: 08/27/21 ? 08/26/22 Contract #NAVCA210403-02-00, Contract year: 08/27/22 ? 08/26/23 Condition and context: Change Happens did not file the required FFATA reporting for the 7 subawards over $30,000. Recommendation: Develop a process for FFATA reporting to ensure timely reporting for all federal programs, where applicable, and provide training to personnel regarding FFATA reporting requirements. Planned corrective action: A process for FFATA reporting will be finalized to ensure timely reporting of all federal programs. Policies and procedures will be updated to include this required reporting and the associated process. Staff training regarding FFATA reporting requirements will be provided to ensure the process is understood and properly implemented. Responsible officer: Angelica Castillo, CFO Estimated completion date: July 15, 2023

Categories

Subrecipient Monitoring Reporting Significant Deficiency

Other Findings in this Audit

  • 47700 2022-001
    Material Weakness
  • 47701 2022-002
    Significant Deficiency
  • 47702 2022-001
    Material Weakness
  • 47703 2022-002
    Significant Deficiency
  • 47705 2022-001
    Material Weakness
  • 47706 2022-002
    Significant Deficiency
  • 47707 2022-001
    Material Weakness
  • 47708 2022-002
    Significant Deficiency
  • 624142 2022-001
    Material Weakness
  • 624143 2022-002
    Significant Deficiency
  • 624144 2022-001
    Material Weakness
  • 624145 2022-002
    Significant Deficiency
  • 624146 2022-003
    Significant Deficiency Repeat
  • 624147 2022-001
    Material Weakness
  • 624148 2022-002
    Significant Deficiency
  • 624149 2022-001
    Material Weakness
  • 624150 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.332 Cooperative Agreement to Support Navigators in Federally-Facilitated and State Partnership Marketplaces $1.49M
14.267 Continuum of Care Program $998,791
93.959 Block Grants for Prevention and Treatment of Substance Abuse $877,438
93.060 Competitive Abstinence Education (cae) $857,496
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $738,810
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $457,223
93.939 Hiv Prevention Activities_non-Governmental Organization Based $435,706
16.812 Second Chance Act Reentry Initiative $156,497
16.830 Girls in the Juvenile Justice System $151,412
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $137,500
93.268 Immunization Cooperative Agreements $93,965
93.566 Refugee and Entrant Assistance_state Administered Programs $90,940
93.297 Teenage Pregnancy Prevention Program $48,690
16.726 Juvenile Mentoring Program $11,990
93.767 Children's Health Insurance Program $5,735