Sneak Preview: HHS OIG Finds Tribal Audit Follow-Up Concerns

January 12, 2018 | By Jerry Ashworth | Post a Comment

xsass_bookshotThe following was excerpted from a recent article in the Single Audit Information Service.) The Department of Health and Human Services (HHS) Administration for Children and Families (ACF) recently rejected an audit recommendation by the HHS Office of Inspector General (OIG) to conduct site visits to ensure that American Indian and Alaska Native (AIAN) Head Start grant recipients are implementing corrective actions to address audit findings, stating that the agency will instead follow uniform grant guidance requirements and assess recipients’ subsequent year single audits to ensure proper audit follow-up.

The OIG audit of ACF Region XI, which encompasses AIAN Head Start grantees nationwide, sought to determine whether ACF had processes in place to ensure a timely response, including the undertaking of corrective actions, by AIAN Head Start grantees to any Circular A-133 single audit findings for federal fiscal year (FY) 2013 through FY 2015. Single audits during this time frame were required to follow the provisions of Circular A-133, which has since been superseded in HHS regulations by 45 C.F.R. Part 75 (which mirrors Subpart F of the Office of Management and Budget’s uniform grant guidance) for audits of fiscal years beginning on or after Dec. 26, 2014.

Under §200.521(d) of the uniform guidance, federal awarding agencies or pass-through entities responsible for issuing a management decision must do so within six months of acceptance of the audit report by the Federal Audit Clearinghouse. (Under Circular A-133, federal agencies were required to issue a management decision to auditees within six months after the agency receives the audit report.) In addition, the ACF External Audit Resolution Manual provides policies and procedures for ACF to follow in resolving audit findings, explaining that audit resolution is complete after a final decision on the amount of any monetary recovery has been reached; a satisfactory plan of corrective action has been developed and transmitted to the grantee, including a time schedule to correct all deficiencies established; and the audit report has been cleared from the HHS tracking system by submission and acceptance of an OIG clearance document.

(The full version of this story has now been made available to all for a limited time on Thompson’s Grants Compliance Expert site.)

As a reminder, we have all of our Federal Funding Training Forums scheduled for 2018. Please let me know if you have questions or can make any of these. We hope to see you there!

  • Wednesday Feb 7 – Friday Feb 9 in PHOENIX

  • Wednesday May 1 – Friday May 4 in ST LOUIS

  • Wednesday July 25 – Friday July 27 in MINNEAPOLIS

  • Wednesday October 17 – Friday October 19 in ATLANTA


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