Finding Text
Finding 2023-003 Significant Deficiency – L. Reporting
Federal Agency: U.S. Department of the Treasury
Passthrough Entity: Missouri Behavioral Health Council
Assistance Listing Number and Federal Program: 21.027 Coronavirus State and Local Fiscal Recovery Funds
Criteria:
Per the grant agreement from the Missouri Behavioral Health Council, the Association is required to submit quarterly status reports on the progress of the Kirksville, Missouri, building construction. According to the grant agreement, the Association is required to submit these quarterly reports within ten days following the end of each quarter.
Statement of Condition:
While reviewing the quarterly status reports and the supporting documentation, it was discovered that the 4th quarter fiscal year 2023 quarterly status report, which is required to be submitted on July 10, 2023, was submitted on September 25, 2023, or 77 days late.
Statement of Cause:
It appears that there was a lack of review for ensuring that all quarterly reports were completed in a timely manner. Therefore, the required personnel were not notified that the report was due, or after the deadline, that the report was not submitted and needed to be filled out and submitted.
Statement of Effect:
Noncompliance with the reporting requirements described within the grant agreement could result in the Association being barred from receiving grant funding from the pass-through entity and/or the awarding agency for future grants. In addition to this, the Association could be required to refund all federal funds received by the pass-through agency.
Questioned Costs:
No questioned costs were identified.
Identification of Repeat Findings:
N/A
Recommendations:
We recommend a review process is put into place to ensure all required reporting is completed and submitted in a timely manner in accordance with the requirements in the grant agreement. These reviews should be communicated to the personnel involved in the grant reporting, so they are aware of the deadlines for the reports.
Views of Responsible Official(s):
The billing and project update process was never strictly enforced by the grantor. Some of this was due to supply
issues and contractor availability during Covid. The process was set up to be turned in quarterly, but the grantor was fairly informal with that due to the fact that all parties participated in monthly meetings and each agency was dealing with their own timeframes regarding remodel and building projects. During the project, there was also a staffing change at the grantor, which resulted in some delayed progress and billing updates/reports, as the grantor assigned another staff member to manage the projects. As you can see, funds were reimbursed to the Association throughout the process and were never withheld. See corrective action plan.