Finding 584432 (2023-002)

Finding 2023-002: Federal Program: U.S. Department of Health and Human Services Administration Mental and Behavioral Health Education and Training Grants HRSA Opioid-Impacted Family Support Program (OIFSP) Assistance Listing No. 93.732 Criteria: Per the U.S. Department of Health and Human Services notice of award, stipends made to Level I and Level II trainees are capped at $5,000 and $7,500 per trainee, respectively. Condition: Our testing of 40 payroll selections included testing of eight trainee stipends. Of these eight trainee stipends selected, three were found to exceed the maximum allowable amount per the notice of award, resulting in known questioned costs totaling $7,889. Additional analysis performed by the University on the remaining population identified an additional $39,517 known questioned costs. Cause: The University did not have controls in place to monitor the total amounts paid to student trainees on the grant. Questioned Costs: Known questioned costs totaled $47,406 and were identified by examining all payments made to student trainees in comparison with maximum allowable amounts. Recommendation: We recommend that the University implement procedures to monitor total payments by student trainee and a process be established for discontinuing charges to the grant once the maximum amount has been spent. Views of responsible officials and planned corrective actions: The University concurs with this finding. To ensure that we have proper controls in place to monitor the total amounts paid to student trainees on the grant, we are adjusting the process associated with funds disbursement to student trainees. Going forward, an analysis will be prepared for each proposed position to determine whether, consistent with applicable laws, the position may be paid as a stipend or via other payment rather than as an hourly employee, alleviating the need for reporting hours and easing the transition after the student graduates. In addition, staff in the Provost's office and in Finance will provide additional monitoring of grant costs as needed to ensure compliance.