FAC Explorer

Finding 547947 (2024-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-31
Audit: 351885
Organization: State of Hawaii Department of Health (HI)
Auditor: Kmh LLP

AI Summary

  • Core Issue: The program failed to report first-tier subawards of $30,000 or more to FSRS and submitted one Federal Financial Report (FFR) 138 days late.
  • Impacted Requirements: Noncompliance with 2 CFR Appendix A to Part 170 and 2 CFR Section 200.327 regarding timely reporting of subawards and FFRs.
  • Recommended Follow-Up: Program management should enhance awareness of Federal deadlines and finalize policies for FSRS reporting to ensure compliance.

Finding Text

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). For subaward information, recipients of grants or cooperative agreements are required to report no later than the end of the month following the month in which the obligation was made. 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. Condition: We noted the program did not report first-tier subawards of $30,000 or more to FSRS. We further noted that one FFR was not timely submitted. 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 program’s notice of awards. The following table summarizes our findings: The program was required to submit one FFR during the year. During the audit, we noted that the FFR was submitted 138 days after the close of the statutory grant period. Cause: Due to the timing of when the program was made aware of the prior year finding and the fiscal year end, there was insufficient time to properly implement corrective action. Based on inquiry with Department personnel, we noted that the failure to report first-tier subawards to FSRS was caused by a lack of time and inadequate understanding of FSRS due dates and reporting requirements. In addition, we noted that the delay in submitting the FFRs was caused by a lack of personnel available to monitor reporting requirements and complete reporting requirements timely. Effect: Failure to report first-tier subawards of $30,000 or more and failure to timely submit FFRs results in noncompliance with the reporting requirement. Questioned Costs: None Identification as a Repeat Finding, if applicable: See finding 2023-007 included in the Summary Schedule of Prior Audit Findings. Recommendation: We recommend program management be more diligent in following Federal deadlines and grant agreements in order to ensure compliance with Federal requirements. We also recommend program management complete the implementation of the policies and procedures related to reporting subawards to FSRS to ensure compliance with Federal requirements. Views of Responsible Officials: Client agrees with finding, and the unabridged version of their response can be found in the Corrective Action Plan issued by the Department.

Corrective Action Plan

Reporting - FSRS Opioid STR - FSRS were not timely submitted resulting in noncompliance with the reporting requirement. Corrective Action Plan: ADAD will meet with the program staff to complete the implementation of the policies and procedures relating to the reporting of subawards to the new FSRS system to comply with the Federal reporting requirements. Implementation Date: July 1, 2025 Responding Official: John Valera and Melanie Muraoka, Administrative Officer/Alcohol and Drug Abuse Division

Categories

Reporting

Other Findings in this Audit

  • 547945 2024-004
    Material Weakness Repeat
  • 547946 2024-005
    Material Weakness Repeat
  • 547948 2024-007
    Material Weakness
  • 547949 2024-008
    Material Weakness
  • 547950 2024-009
    Material Weakness Repeat
  • 547951 2024-007
    Material Weakness
  • 547952 2024-008
    Material Weakness
  • 547953 2024-009
    Material Weakness Repeat
  • 1124387 2024-004
    Material Weakness Repeat
  • 1124388 2024-005
    Material Weakness Repeat
  • 1124389 2024-006
    Material Weakness Repeat
  • 1124390 2024-007
    Material Weakness
  • 1124391 2024-008
    Material Weakness
  • 1124392 2024-009
    Material Weakness Repeat
  • 1124393 2024-007
    Material Weakness
  • 1124394 2024-008
    Material Weakness
  • 1124395 2024-009
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $31.52M
21.027 Coronavirus State and Local Fiscal Recovery Funds $22.74M
66.458 Clean Water State Revolving Fund $22.45M
66.468 Drinking Water State Revolving Fund $17.34M
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $8.55M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $7.63M
93.788 Opioid Str $5.44M
93.069 Public Health Emergency Preparedness $5.29M
93.958 Block Grants for Community Mental Health Services $3.84M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $3.52M
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $3.38M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $3.32M
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $2.96M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.76M
93.994 Maternal and Child Health Services Block Grant to the States $2.41M
93.136 Injury Prevention and Control Research and State and Community Based Programs $2.34M
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $2.30M
93.268 Immunization Cooperative Agreements $2.21M
93.917 Hiv Care Formula Grants $2.15M
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $2.15M
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $1.86M
93.495 Community Health Workers for Public Health Response and Resilient $1.63M
93.696 Certified Community Behavioral Health Clinic Expansion Grants $1.42M
66.460 Nonpoint Source Implementation Grants $1.32M
66.040 Diesel Emissions Reduction Act (dera) State Grants $1.15M
93.387 National and State Tobacco Control Program $1.12M
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $1.10M
93.889 National Bioterrorism Hospital Preparedness Program $1.09M
66.817 State and Tribal Response Program Grants $1.06M
93.940 Hiv Prevention Activities Health Department Based $1.03M
66.001 Air Pollution Control Program Support $1.01M
93.426 The National Cardiovascular Health Program $976,207
93.991 Preventive Health and Health Services Block Grant $888,441
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $885,555
93.215 Hansen's Disease National Ambulatory Care Program $864,346
93.110 Maternal and Child Health Federal Consolidated Programs $843,647
93.052 National Family Caregiver Support, Title Iii, Part E $824,417
93.630 Developmental Disabilities Basic Support and Advocacy Grants $693,740
93.977 Sexually Transmitted Diseases (std) Prevention and Control Grants $676,171
93.053 Nutrition Services Incentive Program $674,011
93.241 State Rural Hospital Flexibility Program $636,165
93.336 Behavioral Risk Factor Surveillance System $613,726
93.778 Medical Assistance Program $606,125
93.590 Community-Based Child Abuse Prevention Grants $558,596
84.181 Special Education-Grants for Infants and Families $545,273
66.432 State Public Water System Supervision $535,561
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $521,305
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $493,096
66.805 Leaking Underground Storage Tank Trust Fund Corrective Action Program $489,236
66.801 Hazardous Waste Management State Program Support $481,724
12.113 State Memorandum of Agreement Program for the Reimbursement of Technical Services $469,169
93.197 Childhood Lead Poisoning Prevention Projects, State and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $409,251
93.000 Prospective Comparison of Tst Vs. Igras $402,821
93.810 Paul Coverdell National Acute Stroke Program National Center for Chronic Disease Prevention and Health Promotion $396,784
93.000 US Fda Tobacco Retail Inspection Contract/hawaii State Enforcement $394,764
93.324 State Health Insurance Assistance Program $394,484
93.000 Vscp Data & Vscp Special Projects $360,016
93.103 Food and Drug Administration Research $349,144
66.608 Environmental Information Exchange Network Grant Program and Related Assistance $340,000
97.032 Crisis Counseling $296,155
66.472 Beach Monitoring and Notification Program Implementation Grants $293,582
66.802 Superfund State, Political Subdivision, and Indian Tribe Site-Specific Cooperative Agreements $278,715
93.982 Mental Health Disaster Assistance and Emergency Mental Health $262,030
93.988 Cooperative Agreements for Diabetes Control Programs $243,617
93.913 Grants to States for Operation of State Offices of Rural Health $231,145
66.804 Underground Storage Tank (ust) Prevention, Detection, and Compliance Program $211,024
93.130 Cooperative Agreements to States/territories for the Coordination and Development of Primary Care Offices $188,078
93.270 Viral Hepatitis Prevention and Control $178,764
93.155 Rural Health Research Centers $178,482
93.127 Emergency Medical Services for Children $177,398
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $175,804
93.334 The Healthy Brain Initiative: Technical Assistance to Implement Public Health Actions Related to Cognitive Health, Cognitive Impairment, and Caregiving at the State and Local Levels $174,630
66.605 Performance Partnership Grants $167,350
66.454 Water Quality Management Planning $166,194
66.443 Reducing Lead in Drinking Water (sdwa 1459b) $161,486
93.071 Medicare Enrollment Assistance Program $160,449
93.314 Early Hearing Detection and Intervention Information System (ehdi-Is) Surveillance Program $154,947
10.025 Plant and Animal Disease, Pest Control, and Animal Care $139,969
10.578 Wic Grants to States (wgs) $137,551
93.251 Early Hearing Detection and Intervention $120,476
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $113,856
93.301 Small Rural Hospital Improvement Grant Program $112,295
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $107,304
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $98,585
93.150 Projects for Assistance in Transition From Homelessness (path) $94,688
93.000 Hawaii State Mental Health Data Infrastructure Contract for Quality Improvement $91,649
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $60,534
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $55,504
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $53,393
93.000 Drug and Alcohol Services Information System $51,449
99.103 Hawaii's Fern Microbiology Laboratory's Role in Keeping Human Food Products Safe $43,691
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $41,345
93.000 Transformation Transfer Initiative $28,600
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $17,309
93.747 Elder Abuse Prevention Interventions Program $12,390
66.204 Multipurpose Grants to States and Tribes $10,000
16.812 Second Chance Act Reentry Initiative $7,698
93.304 Racial and Ethnic Approaches to Community Health $7,598
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $3,421
66.701 Toxic Substances Compliance Monitoring Cooperative Agreements $373