Finding Text
Assistance Listing Number, Federal Agency, and Program Name - 97.036 COVID 19: Federal Emergency Management Agency: Public Assistance Part B Federal Award Identification Number and Year - 4494DRMI00000001, 2022 Pass through Entity - Michigan Department of State Police Finding Type - Significant deficiency and material noncompliance with laws and regulations Repeat Finding - No Criteria - Per review of the grant agreement, Hurley Medical Center was required to complete quarterly progress reports. These reports were required to be submitted by the 15th of the month following the end of each quarter. Condition - The Medical Center's controls for reporting submissions did not identify that they had a reporting requirement and the second quarter report was submitted late. Questioned Costs - None Identification of How Questioned Costs Were Computed - N/A - refer to context below for additional information. Context - Quarterly progress reports were required to be submitted by the 15th of the month following the end of each quarter. The Medical Center completed this for all required quarters, however, the second quarter was not completed by the required deadline and was submitted late. Cause and Effect - Appropriate review of the grant agreement was not completed to identify the reporting requirements needed, and that led to one quarter during the year not being reported timely. As a result, the second quarter progress report was not submitted by the required date of April 15th. Recommendation - We recommend Hurley Medical Center implement controls, including levels of review, to ensure progress reports are submitted within required time frame for grant agreement. Views of Responsible Officials and Corrective Action Plan - This has been corrected. The grant administrator and accountant will review contract for reporting requirements and add submission dates to work calendars with reminders.