Audit 322959

Finding 2023-001 - Procurement (Compliance) Repeat of Prior Audit Finding 2022-003 ALN No.: 93.829 - Section 223 Demonstration Programs to Improve Community Mental Health Services Award Year: January 1, 2023 - December 31, 2023 Federal Agency: United States Department of Health and Human Services Pass Through Entity: Not applicable Criteria: Under 2 CFR Part 200.318(a) of the Uniform Guidance the non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in 2 CFR Part 200.317 through 200.327. Condition/Context: South Shore’s documented procurement procedures are not fully in accordance with Uniform guidance standards. Cause: South Shore did implement a documented procurement policy as a result of finding 2022-003 in the prior year. The policy was not fully compliant with the requirements of the Uniform Guidance. Effect: South Shore has not complied with the specific requirements for procurement as described in the Uniform Guidance. Questioned Costs: None. Recommendation: South Shore should further develop a documented procurement policy that is fully in accordance with the Uniform Guidance. Views of Responsible Officials: Management agrees with the recommendation and plans to improve upon the formal procurement policy.

Finding 2023-002 - Reporting (Compliance) ALN No.: 93.829 - Section 223 Demonstration Programs to Improve Community Mental Health Services Award Year: January 1, 2023 - December 31, 2023 Federal Agency: United States Department of Health and Human Services Pass Through Entity: Not applicable Criteria: Federal Financial Reports (FFR) prepared should be reviewed by a supervisor prior to submission. This review should be formally documented. Condition/Context: South Shore’s annual FFR was prepared by grant accountant and also certified by the same individual. South Shore also asserted review was completed by the CFO, but was not formally documented. Cause: South Shore did not have a policy of formally documenting review of the FFR by a supervisor prior to submission. Effect: South Shore has not complied with the specific requirements for reporting as described in the Uniform Guidance. Questioned Costs: None. Recommendation: South Shore should develop a documented policy for review and documentation of review of FFR reports prior to submission. In addition, the supervisor should certify within the FFR system upon submission. Views of Responsible Officials: Management agrees with the recommendation and plans to implement a policy for documenting review.

Finding 2023-001 - Procurement (Compliance) Repeat of Prior Audit Finding 2022-003 ALN No.: 93.829 - Section 223 Demonstration Programs to Improve Community Mental Health Services Award Year: January 1, 2023 - December 31, 2023 Federal Agency: United States Department of Health and Human Services Pass Through Entity: Not applicable Criteria: Under 2 CFR Part 200.318(a) of the Uniform Guidance the non-Federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in 2 CFR Part 200.317 through 200.327. Condition/Context: South Shore’s documented procurement procedures are not fully in accordance with Uniform guidance standards. Cause: South Shore did implement a documented procurement policy as a result of finding 2022-003 in the prior year. The policy was not fully compliant with the requirements of the Uniform Guidance. Effect: South Shore has not complied with the specific requirements for procurement as described in the Uniform Guidance. Questioned Costs: None. Recommendation: South Shore should further develop a documented procurement policy that is fully in accordance with the Uniform Guidance. Views of Responsible Officials: Management agrees with the recommendation and plans to improve upon the formal procurement policy.

Finding 2023-002 - Reporting (Compliance) ALN No.: 93.829 - Section 223 Demonstration Programs to Improve Community Mental Health Services Award Year: January 1, 2023 - December 31, 2023 Federal Agency: United States Department of Health and Human Services Pass Through Entity: Not applicable Criteria: Federal Financial Reports (FFR) prepared should be reviewed by a supervisor prior to submission. This review should be formally documented. Condition/Context: South Shore’s annual FFR was prepared by grant accountant and also certified by the same individual. South Shore also asserted review was completed by the CFO, but was not formally documented. Cause: South Shore did not have a policy of formally documenting review of the FFR by a supervisor prior to submission. Effect: South Shore has not complied with the specific requirements for reporting as described in the Uniform Guidance. Questioned Costs: None. Recommendation: South Shore should develop a documented policy for review and documentation of review of FFR reports prior to submission. In addition, the supervisor should certify within the FFR system upon submission. Views of Responsible Officials: Management agrees with the recommendation and plans to implement a policy for documenting review.