Finding 602775 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-09-24

AI Summary

  • Core Issue: The Chapter failed to file the clearinghouse report on time due to a misunderstanding of its classification as a contractor instead of a sub-recipient.
  • Impacted Requirements: Compliance audits and timely reporting to the Federal database were not conducted as required by the Uniform Guidance.
  • Recommended Follow-Up: Ensure future grants include CFDA numbers and confirm sub-recipient status with DPH to avoid similar issues.

Finding Text

2022-001 Failure to file clearinghouse report within the guidelines outlined in the Uniform Guidance. Cause of Condition In May 2023, following the submission of the Chapter?s audit report dated December 30, 2022, the Chapter received notice that it was classified incorrectly as a contractor when it received monies from the Department of Public Health (?DPH?). As these funds were via the U.S. Department of Health and Human Services, DPH stated the Chapter should be considered a sub-recipient. It was the Chapter?s understanding when DPH changed its procedures from a reimbursement grant to a performance-based contract (Payment via a ?rate schedule?) and in communication with DPH personnel, that the Chapter was considered a contractor. In addition, from that point, all contracts with DPH did not include the usual and necessary CFDA numbers. This seemed to further confirm to the Chapter, that it was considered a contractor. 2022-001 Effect of Condition An audit on compliance for each major program and internal control over compliance that is required by the Uniform Guidance was not conducted until after the financial statement audit. The reporting to the Federal data base was not conducted in a timely manner. Managements Response Management concurs with this finding. Management will make sure all grants received in the future will include CFDA numbers and obtain assurance from DPH that they are considered a subrecipient of federal awards. Auditors Remarks We thank the Chapter for its cooperation

Categories

Subrecipient Monitoring Cash Management Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.268 Immunization Cooperative Agreements $521,960
93.104 Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (sed) $224,572
93.994 Maternal and Child Health Services Block Grant to the States $70,476
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $32,140
93.110 Maternal and Child Health Federal Consolidated Programs $28,033
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $25,725