Finding 621320 (2022-001)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-27

AI Summary

  • Core Issue: The Organization did not submit required grant reports on time, missing deadlines for both quarterly and final submissions.
  • Impacted Requirements: Grant agreements mandate that reports be filed within 15 days after each quarter and after grant closure, which was not met for multiple reports.
  • Recommended Follow-Up: Ensure all future grant reports are completed and submitted by the deadlines to maintain compliance; management is working on a corrective plan.

Finding Text

2022-001 ? TIMELY GRANT REPORTING (93.788 and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization did not timely submit quarterly and final reports required by certain grant agreements to the grantor by the required submission due dates. Criteria: The Organization?s grant agreements require quarterly reconciliation reports to be filed with the grantor 15 days after the conclusion of the quarter. For the year ended December 31, 2022 we noted four reports for program 93.788 and four reports for program 93.243, which were filed past the required 15 day due dates. Additionally, upon the conclusion of a grant, the Organization?s grant agreement requires the filing of a sworn statement of expenditures report, which is due within 15 days after the grant closed. For the year ended December 31, 2022, we tested the required sworn statement of expenditures report that was required to be filed for each program 93.788 and 93.243, which were both filed past the required 15 day due dates. Cause: The Organization failed to timely file the grant reporting documents that were tested during the audit prior to the submission deadlines for the year ended December 31, 2022. Effect: The Organization was not in compliance with the requirements of their grant agreements. Questioned Costs: N/A Recommendation: We recommend the Organization complete and submit all future required grant reports prior to the required deadline to ensure all compliance requirements are met. Views of Responsible Officials: Due to the late receipt of the approved grant contracts, we were unable to timely file all required quarterly grant reports. In some instances, the due date for quarterly filings elapsed before the contract was presented to us for signature. The late receipt of the contracts causes the entire process to be backlogged, from the incurring of expenses in a shortened time frame to the grant reconciliation reporting process. Management has developed a plan to correct the findings.

Categories

Reporting

Other Findings in this Audit

  • 44872 2022-001
    - Repeat
  • 44873 2022-002
    Significant Deficiency Repeat
  • 44874 2022-001
    - Repeat
  • 44875 2022-002
    Significant Deficiency Repeat
  • 44876 2022-001
    -
  • 44877 2022-002
    Significant Deficiency
  • 44878 2022-001
    -
  • 44879 2022-002
    Significant Deficiency
  • 44880 2022-002
    Significant Deficiency
  • 621314 2022-001
    - Repeat
  • 621315 2022-002
    Significant Deficiency Repeat
  • 621316 2022-001
    - Repeat
  • 621317 2022-002
    Significant Deficiency Repeat
  • 621318 2022-001
    -
  • 621319 2022-002
    Significant Deficiency
  • 621321 2022-002
    Significant Deficiency
  • 621322 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $1.68M
93.994 Maternal and Child Health Services Block Grant to the States $156,191
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $56,025
93.959 Block Grants for Prevention and Treatment of Substance Abuse $45,899
93.946 Cooperative Agreements to Support State-Based Safe Motherhood and Infant Health Initiative Programs $23,939
23.002 Appalachian Area Development $10,196
93.788 Opioid Str $6,268
93.088 Advancing System Improvements for Key Issues in Women's Health $2,582