Finding Text
Federal agency: U.S. Department of Health and Human Services
Federal program title: Rural Communities Opioid Response Program – Medication Assisted Treatment (MAT) Expansion and COVID-19 Rural Health Clinic Vaccine Confidence
Assistance Listing Number: 93.912
Award Period: September 1, 2019 through August 31, 2022
Type of Finding:
• Significant Deficiency in Internal Control over Compliance and Other Matters
Criteria or specific requirement: Per the notice of award, the annual FFR for the MAT grant is due January 30 for budget periods ending in August through October. The Health System's budget period ended on 8/31/21 for the report in question.
Condition: The Health System did not have a process in place to ensure timely filing of required reports and report was filed one day late.
Questioned costs: None
Context: The Health System maintained detailed accounting records to accurately report on annual grant expenditures but did not have a process in place to ensure timely filing of required reports.
Cause: The Health System has not previously received federal awards in an amount sufficient to require an audit under Uniform Guidance. Therefore, more formal controls and procedures around the use of federal awards had not been in place.
Effect: Without proper control and review processes in place over use of federal funds or required reporting under those awards, there is a greater risk of improper use of funds or misstatement in required reporting.
Repeat finding: No
Recommendation: We recommend for any formal reporting required under federal awards that there be a formal review process where an individual is reviewing and approving the report who did not prepare the report. Documentation of review and approval should be retained. We also recommend implementing procedures or a schedule to ensure required reporting is filed timely.
Views of responsible officials: There is no disagreement with the audit finding.