Finding 620541 (2022-008)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: Two out of three Annual Progress reports lacked proper documentation of review and approval, indicating a material weakness in internal controls.
  • Impacted Requirements: Compliance with 2 CFR section 200.328 for monitoring and reporting program performance was not met due to ineffective controls.
  • Recommended Follow-Up: Enhance controls over the reporting process to ensure all required reports are properly documented, reviewed, and approved before submission.

Finding Text

Program Information: AL #: 93.243 U.S. Department of Health and Human Services SAMHSA Youth Programs ? Youth Tree, Youth Suicide Prevention, Youth Connections Project Award Numbers: 6H79TI081193-01, 1H79SM082124-01, 1H79SM081540-01 Award Periods: 9/30/18-9/29/23, 6/30/19-6/29/24, 9/30/18-9/29/23 Criteria: Internal control is a process, effected by an entity?s?[governing body], management and other personnel, designed to provide reasonable assurance regarding the achievement of objectives related to operations, reporting, and compliance. (Internal Control ? Integrated Framework, Committee of Sponsoring Organizations of the Treadway Commission, May 2013, p. 1) Monitoring and reporting program performance, 2 CFR section 200.328. The following reports are required to be submitted for this program: ? Annual Programmatic Progress Report for each award ? Annual SF-425 Report for each award Condition/Context: During testing of internal controls over the Annual Progress reports, 2 of 3 reports did not have documentation of review and approval. [ ] Compliance Finding [ ] Significant Deficiency [ X ] Material Weakness Cause: There were ineffective controls in place during the period to ensure reports were documented as being approved prior to submission, along with lack of management oversight. Effect: Without effective internal controls over reporting, information reported to federal agencies may be inaccurate. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that the Clinic improve controls over the reporting function, which includes the documentation, review and approval of all required reports. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.

Categories

Reporting Internal Control / Segregation of Duties Subrecipient Monitoring Material Weakness Significant Deficiency

Other Findings in this Audit

  • 42831 2022-005
    Material Weakness Repeat
  • 42832 2022-006
    Material Weakness Repeat
  • 42833 2022-007
    Material Weakness Repeat
  • 42834 2022-008
    Material Weakness
  • 42835 2022-005
    Material Weakness Repeat
  • 42836 2022-006
    Material Weakness Repeat
  • 42837 2022-007
    Material Weakness Repeat
  • 44099 2022-008
    Material Weakness
  • 44100 2022-005
    Material Weakness Repeat
  • 44101 2022-006
    Material Weakness Repeat
  • 44102 2022-007
    Material Weakness Repeat
  • 44103 2022-008
    Material Weakness
  • 44104 2022-003
    Significant Deficiency
  • 44105 2022-004
    Material Weakness Repeat
  • 44106 2022-007
    Material Weakness Repeat
  • 44107 2022-003
    Significant Deficiency
  • 44108 2022-004
    Material Weakness Repeat
  • 44109 2022-007
    Material Weakness Repeat
  • 44110 2022-003
    Significant Deficiency
  • 44111 2022-004
    Material Weakness Repeat
  • 44112 2022-007
    Material Weakness Repeat
  • 619273 2022-005
    Material Weakness Repeat
  • 619274 2022-006
    Material Weakness Repeat
  • 619275 2022-007
    Material Weakness Repeat
  • 619276 2022-008
    Material Weakness
  • 619277 2022-005
    Material Weakness Repeat
  • 619278 2022-006
    Material Weakness Repeat
  • 619279 2022-007
    Material Weakness Repeat
  • 620542 2022-005
    Material Weakness Repeat
  • 620543 2022-006
    Material Weakness Repeat
  • 620544 2022-007
    Material Weakness Repeat
  • 620545 2022-008
    Material Weakness
  • 620546 2022-003
    Significant Deficiency
  • 620547 2022-004
    Material Weakness Repeat
  • 620548 2022-007
    Material Weakness Repeat
  • 620549 2022-003
    Significant Deficiency
  • 620550 2022-004
    Material Weakness Repeat
  • 620551 2022-007
    Material Weakness Repeat
  • 620552 2022-003
    Significant Deficiency
  • 620553 2022-004
    Material Weakness Repeat
  • 620554 2022-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.441 Indian Health Services-Crihb 22 $4.23M
93.441 Indian Health Services-Crihb 21 $4.10M
93.441 Covid-19- Indian Health Services-Crihb 21 $1.76M
93.243 Youth Tree $411,275
93.243 Youth Suicide Prevention $314,163
93.243 Youth Connections Project $167,354
93.053 Nutrition Services 21 $132,938
93.391 Hhs Cdc $91,901
93.237 Special Diabetes 20 $83,251
93.558 Calworks 22 $67,956
93.237 Special Diabetes 21 $48,709
93.495 Chw Cdc $36,738
93.054 Native American Caregiver 22 $34,330
93.054 Native American Caregiver 21 $34,330
93.558 Calworks 21 $18,622
93.761 Tribal Elders Fall Prevention $14,685
93.912 Covid-19-Hrsa Ambulance $14,550
93.047 Aoa 22 $11,417
93.054 Native American Caregiver 20 $6,244