Finding 524133 (2023-002)

Finding 2023-002 – Reporting – Significant Deficiency Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Activities to Support State, Tribal, Local, and Territorial Health Department Response to Public Health or Healthcare Crises Assistance Listing Number: 93.391 Federal Award Identification Number and Year: NH75OT000036, 12/01/2021 – 11/30/2023 Name of Pass-through Entity: The Fund for Public Health in New York, Inc. Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Sub-recipient agreement with the Fund for Public Health in New York, Inc. requires management to submit monthly expenditure reports and a final report, within a certain time frame. Condition During our testing of the monthly reporting requirements, we noted that for 4 of our samples selected, the report was not submitted within the time frame indicated by the Sub-recipient agreement. Cause The organizations policies, procedures, and controls were not effective in ensuring compliance over the reporting requirements. Effect or Potential Effect Failure to comply with reporting requirements to the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context See the context of the finding detailed in the condition section above. Identification as a Repeat Finding This finding is not a repeat finding. Recommendation We recommend Phipps Neighborhoods, Inc. policies, procedures, and controls ensure that the required reports are submitted on a timely basis. Views of Responsible Officials To resolve this issue and prevent recurrence, we are taking the following corrective actions: To ensure that all reports are submitted within the required time frame, we will implement a tracking system using calendar reminders that will provide alerts for upcoming deadlines, ensuring no reports are late. We will streamline our internal processes to ensure there is a clear and defined workflow for report preparation and submission. This will include setting internal submission deadlines well in advance of the official due dates to allow for any necessary review or corrections.