Audit 338692

Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: Commonwealth of Massachusetts Pass-Through Number(s): Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Material Weakness on Internal Control over Compliance and Material Noncompliance Criteria or specific requirement: The Organization is required to maintain records of the time spent on each federal award on a monthly basis. The records must reflect the total activity for which each employee is compensated and the percentage of their time that is spent on each federal award. Condition: During our testing, it was noted that the Organization did not have internal controls designed to ensure employees time and effort spent on the above reference program was properly documented. Questioned Costs: $36,451 Context: The Organization timesheets did not support the payroll costs that were charged to the federal program. Cause: The Organization did not have documentation to support time spent on each federal award on a monthly basis. Effect: The Organization is not in compliance with federal law and time and effort reporting as required under Uniform Guidance. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.

Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: Commonwealth of Massachusetts Pass-Through Number(s): Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Material Weakness on Internal Control over Compliance and Material Noncompliance Criteria or specific requirement: The Organization is required to maintain records of the time spent on each federal award on a monthly basis. The records must reflect the total activity for which each employee is compensated and the percentage of their time that is spent on each federal award. Condition: During our testing, it was noted that the Organization did not have internal controls designed to ensure employees time and effort spent on the above reference program was properly documented. Questioned Costs: $36,451 Context: The Organization timesheets did not support the payroll costs that were charged to the federal program. Cause: The Organization did not have documentation to support time spent on each federal award on a monthly basis. Effect: The Organization is not in compliance with federal law and time and effort reporting as required under Uniform Guidance. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.

Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: Commonwealth of Massachusetts Pass-Through Number(s): Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Material Weakness on Internal Control over Compliance and Material Noncompliance Criteria or specific requirement: The Organization is required to maintain records of the time spent on each federal award on a monthly basis. The records must reflect the total activity for which each employee is compensated and the percentage of their time that is spent on each federal award. Condition: During our testing, it was noted that the Organization did not have internal controls designed to ensure employees time and effort spent on the above reference program was properly documented. Questioned Costs: $36,451 Context: The Organization timesheets did not support the payroll costs that were charged to the federal program. Cause: The Organization did not have documentation to support time spent on each federal award on a monthly basis. Effect: The Organization is not in compliance with federal law and time and effort reporting as required under Uniform Guidance. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.

Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: Commonwealth of Massachusetts Pass-Through Number(s): Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Material Weakness on Internal Control over Compliance and Material Noncompliance Criteria or specific requirement: The Organization is required to maintain records of the time spent on each federal award on a monthly basis. The records must reflect the total activity for which each employee is compensated and the percentage of their time that is spent on each federal award. Condition: During our testing, it was noted that the Organization did not have internal controls designed to ensure employees time and effort spent on the above reference program was properly documented. Questioned Costs: $36,451 Context: The Organization timesheets did not support the payroll costs that were charged to the federal program. Cause: The Organization did not have documentation to support time spent on each federal award on a monthly basis. Effect: The Organization is not in compliance with federal law and time and effort reporting as required under Uniform Guidance. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.

Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: Commonwealth of Massachusetts Pass-Through Number(s): Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Material Weakness on Internal Control over Compliance and Material Noncompliance Criteria or specific requirement: The Organization is required to maintain records of the time spent on each federal award on a monthly basis. The records must reflect the total activity for which each employee is compensated and the percentage of their time that is spent on each federal award. Condition: During our testing, it was noted that the Organization did not have internal controls designed to ensure employees time and effort spent on the above reference program was properly documented. Questioned Costs: $36,451 Context: The Organization timesheets did not support the payroll costs that were charged to the federal program. Cause: The Organization did not have documentation to support time spent on each federal award on a monthly basis. Effect: The Organization is not in compliance with federal law and time and effort reporting as required under Uniform Guidance. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.

Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: Commonwealth of Massachusetts Pass-Through Number(s): Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Material Weakness on Internal Control over Compliance and Material Noncompliance Criteria or specific requirement: The Organization is required to maintain records of the time spent on each federal award on a monthly basis. The records must reflect the total activity for which each employee is compensated and the percentage of their time that is spent on each federal award. Condition: During our testing, it was noted that the Organization did not have internal controls designed to ensure employees time and effort spent on the above reference program was properly documented. Questioned Costs: $36,451 Context: The Organization timesheets did not support the payroll costs that were charged to the federal program. Cause: The Organization did not have documentation to support time spent on each federal award on a monthly basis. Effect: The Organization is not in compliance with federal law and time and effort reporting as required under Uniform Guidance. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.