Finding 622499 (2022-002)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-02-08
Audit: 52858
Auditor: Moss Adams LLP

AI Summary

  • Core Issue: The Department failed to submit required FFATA reports for the year ending June 30, 2022, which is a repeat finding.
  • Impacted Requirements: The Department did not meet the FFATA reporting obligations for subawards of $30,000 or more, leading to incomplete information being sent to the federal agency.
  • Recommended Follow-Up: Implement stronger controls to ensure timely and accurate reporting, including internal reviews by different personnel before submission.

Finding Text

Condition/Context: The Department did not meet reporting requirements for Federal Funding Accountability and Transparency Act (FFATA) during the year ended June 30, 2022. No FFATA reporting was submitted during the year ended June 30, 2022. Criteria: Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Public Law 110-252, the Department is required to submit reports to the Federal Funding Accountability and Transparency Act Subaward Reporting System for any subawards of $30,000 or more. Cause: The Department has not implemented the proper controls to ensure all required FFATA reports were submitted to the federal agency. Effect: Reporting requirements were not met for FFATA. Department of Health and Human Services did not receive timely reporting and did not receive all the information as requested from the Department. Repeat Finding: This is a repeat finding. Questioned Costs: None. Recommendation: We recommend that the Department ensure that adequate controls are in place to ensure that report due dates are met, and that reports are reviewed prior to submission to ensure that all required data is included. We further recommend that the reporting data be reviewed internally by someone other than the person preparing the reports. Current Status/Plan of Action: The Income Support Division (ISD) will ensure that the appropriate data is gathered and reported on all TANF funded contracts that meet the threshold as required by the Federal Funding Accountability and Transparency Act (FFATA). ISD will identify the individuals who are responsible for gathering the data and will develop a process to ensure complete and timely submission of this requirement. ISD will also ensure that there are adequate controls in place to review all required data and that the data is reviewed prior to submission and by someone other than the person preparing the report. ASD staff from the Compliance and Administration, Contracts and Procurement and Grants Management Bureau are to work with all Division staff to gather the appropriate data to report and submit the Federal Funding Accountability and Transparency Act (FFATA). ASD needed to fill the Grants Management and the Compliance and Administration Bureau Chiefs to begin working on this process to complete the FFATA report by 6/30/22, as indicated in the prior year planned corrective action, however filling these positions took longer than expected and were not filled till the last quarter of fiscal year 2022. The data will be gathered so HSD can complete and submit the FFATA report by the end of fiscal year 2023 (6/30/2023). Responsible Person: Work and Family Support Bureau Chief, Contracts and Procurement Bureau Chief, Grants Bureau Chief, and Compliance and Administration Bureau Chief.

Categories

Reporting Procurement, Suspension & Debarment Subrecipient Monitoring

Other Findings in this Audit

  • 46057 2022-002
    Significant Deficiency Repeat
  • 50480 2022-002
    Significant Deficiency Repeat
  • 50481 2022-002
    Significant Deficiency
  • 50482 2022-002
    Significant Deficiency
  • 50483 2022-002
    Significant Deficiency
  • 50484 2022-002
    Significant Deficiency
  • 50485 2022-002
    Significant Deficiency
  • 50486 2022-003
    Significant Deficiency
  • 50487 2022-003
    Significant Deficiency
  • 50488 2022-003
    Significant Deficiency
  • 50489 2022-003
    Significant Deficiency
  • 50490 2022-003
    Significant Deficiency
  • 50491 2022-003
    Significant Deficiency
  • 626922 2022-002
    Significant Deficiency Repeat
  • 626923 2022-002
    Significant Deficiency
  • 626924 2022-002
    Significant Deficiency
  • 626925 2022-002
    Significant Deficiency
  • 626926 2022-002
    Significant Deficiency
  • 626927 2022-002
    Significant Deficiency
  • 626928 2022-003
    Significant Deficiency
  • 626929 2022-003
    Significant Deficiency
  • 626930 2022-003
    Significant Deficiency
  • 626931 2022-003
    Significant Deficiency
  • 626932 2022-003
    Significant Deficiency
  • 626933 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.551 Supplemental Nutrition Assistance Program $1.50B
10.542 Pandemic Ebt Food Benefits $212.54M
93.767 Children's Health Insurance Program $104.67M
93.563 Child Support Enforcement $30.47M
10.555 National School Lunch Program $14.33M
10.569 Emergency Food Assistance Program (food Commodities) $12.86M
21.027 Coronavirus State and Local Fiscal Recovery Funds $11.42M
93.788 Opioid Str $6.61M
93.558 Temporary Assistance for Needy Families $6.31M
93.778 Medical Assistance Program $6.17M
10.565 Commodity Supplemental Food Program $4.25M
10.649 Pandemic Ebt Administrative Costs $3.67M
93.777 State Survey and Certification of Health Care Providers and Suppliers (title Xviii) Medicare $1.91M
93.566 Refugee and Entrant Assistance_state Administered Programs $1.69M
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $1.62M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $1.48M
16.838 Comprehensive Opioid Abuse Site-Based Program $1.10M
93.568 Low-Income Home Energy Assistance $910,706
93.958 Block Grants for Community Mental Health Services $850,139
10.568 Emergency Food Assistance Program (administrative Costs) $779,940
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $547,500
10.580 Supplemental Nutrition Assistance Program, Process and Technology Improvement Grants $518,558
93.569 Community Services Block Grant $492,268
93.150 Projects for Assistance in Transition From Homelessness (path) $320,698
10.560 State Administrative Expenses for Child Nutrition $308,364
93.639 Aca-Transforming Clinical Practice Initiative: Support and Alignment Networks (sans) $162,334
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $141,957
93.664 Substance Use-Disorder Prevention That Promotes Opioid Recovery and Treatment (support) for Patients and Communities Act (b) $138,958
97.032 Crisis Counseling $37,340