Finding 961162 (2022-001)

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.