2022-003 Department of Health and Human Services FFLA #93.087, 90CU0090, 9/30/2020 ? 9/29/2022; 90CU0095, 9/30/2018 ? 9/29/2023 Enhance Safety of Children Affected by Substance Abuse Activities Allowed and Allowable Costs Material Weakness in Internal Control over Compliance Criteria: The Center is required to have procedures in place to ensure that federal awards are expended only for allowable costs in accordance with Subpart E ? Cost Principles of the Uniform Guidance. Allowable costs are supported by appropriate documentation and correctly charged as to account, amount, and period. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR 200.430(i) establishes the standards for documentation of personnel expenses including charges to Federal awards for salaries and wages. Charges must be based on records that accurately reflect the work performed with the records meeting the following standards: a) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. b) Be incorporated into the office records of the non-Federal entity. c) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities. d) Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity?s written policy. e) Comply with the established accounting policies and practices of the non-Federal entity. f) Support the distribution of the employee?s salary or wages among specific activities or cost objectives. g) Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes. Condition: In our sample of expenditures selected for testing, we noted the following items: a) ClickTime timecard, which tracks federal and nonfederal hours for employees, did not properly reflect the employees total federal and nonfederal hours being paid within the payroll register (3 instances). b) Calculation errors for expenses allocated to the grant (4 instances). Cause: Employees did not enter all nonfederal hours within the ClickTime system and the secondary review of the employee ClickTime timecards did not identify the missing hours. In addition, the secondary review of federal grant expenditure tracking spreadsheet did not identify the calculation errors. Effect: The Center?s controls did not detect or correct the errors identified, which results in a reasonable possibility that the Center could submit disallowed costs under the federal awards and would not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. The program was underallocated. Context: A total non-statistical sample of 60 nonpayroll and payroll transactions were tested which accounted for $116,557 out of $870,823 of federal payroll and nonpayroll direct program expenditures. Repeat Finding from Prior Year: Yes, prior year finding 2021-003 Recommendation: We recommend management review the procedures and control processes involving timecards and the federal grant expenditure tracking spreadsheet to ensure compliance with the federal grant. Views of Responsible Officials: Management is in agreement.
2022-004 Department of Health and Human Services FFLA #93.087, 90CU0095, 9/30/2018 ? 9/29/2023 Enhance Safety of Children Affected by Substance Abuse Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. 2 CFR 200.328 and 2 CFR 200.329 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition: Through testing of one programmatic report, we noted amounts reported did not agree to supporting documentation. Programmatic information included within the report were included in the wrong category for services provided to adults and children and amounts were included in two categories for services in which no adults or children were provided services. Cause: The preparer of the report improperly inputted the case sizes within the incorrect column within the report and entered incorrect information in two instances. Effect: The report included programmatic information in the wrong categories for services provided and services not provided to adults and children. Questioned Costs: None reported. Context: Included under the award letter of the federal program, one combined quarterly federal cash transaction report was reviewed in the Center?s fiscal year. In addition, one semi-annual federal financial report and one semi-annual programmatic report was reviewed in the Center?s fiscal year. There was a total of 5 reports filed. Repeat Finding from Prior Year: Yes, prior year finding 2021-004 Recommendation: We recommend management review the procedures and control processes surrounding preparation and review of reports to ensure reports are completed based upon supporting documentation. View of Responsible Officials: Management is in agreement.
2022-007 Department of Health and Human Services FFLA #93.087, 90CU0090, 9/30/2020 ? 9/29/2022 Enhance Safety of Children Affected by Substance Abuse FFLA #93.829, H79SM083331-02, 5/1/2021 ? 12/31/2022 Section 223 Demonstration Programs to Improve Community Mental Health Services Procurement, Suspension & Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The non-Federal entity?s documented procurement procedures must conform to the procurement standards identified in 2 CRF 200.318 through 200.327 which also requires documentation to be retained to detail the history of procurements. 2 CFR 200 Appendix II requires certain provisions be included in contracts if criteria are met. Condition: During testing, we identified one contract for each of the above FFLA?s where the required contract provisions in accordance with Uniform Guidance were not included within a contract over $25,000. In addition, no documentation was retained to support management?s rationale to select both of these contracted vendors. Cause: Contract provisions were not evaluated compared to Uniform Guidance contract requirements and documentation was not retained to support management?s rationale to select two contracted vendors. Effect: Contracts may be entered into with a vendor who is suspended or debarred, and contracts may not be in compliance with Uniform Guidance if required contract provisions are not included within the contract. In addition, it is hard to demonstrate that the program complies with laws, regulations, and other compliance requirements when documentation is not retained. Questioned Costs: None reported Context: There was only one contract above the $10,000 procurement policy threshold under the Enhance Safety of Children Affected by Substance Abuse program which was fully tested. There was a total of four contracts above the $10,000 procurement policy threshold under the Section 223 Demonstration Programs to Improve Community Mental Health Services program and two contracts were tested. Repeat Finding from Prior Year: Yes, prior year finding 2021-007 Recommendation: We recommend that management review the procedures and control processes to ensure contract include the required Uniform Guidance provisions and documentation is retained to support the rationale for selecting vendors during the procurement process. Views of Responsible Officials: Management is in agreement.
2022-005 Department of Health and Human Services FFLA #93.829, H79SM083331-02, 5/1/2021 ? 12/31/2022 Section 223 Demonstration Programs to Improve Community Mental Health Services Activities Allowed and Allowable Costs Material Weakness in Internal Control over Compliance Criteria: The Center is required to have procedures in place to ensure that federal awards are expended only for allowable costs in accordance with Subpart E ? Cost Principles of the Uniform Guidance. Allowable costs are supported by appropriate documentation and correctly charged as to account, amount, and period. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR 200.430(i) establishes the standards for documentation of personnel expenses including charges to Federal awards for salaries and wages. Charges must be based on records that accurately reflect the work performed with the records meeting the following standards: a) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. b) Be incorporated into the office records of the non-Federal entity. c) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities. d) Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity?s written policy. e) Comply with the established accounting policies and practices of the non-Federal entity. f) Support the distribution of the employee?s salary or wages among specific activities or cost objectives. g) Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes. Condition: In our sample of expenditures selected for testing, we noted the following items: a) ClickTime timecard, which tracks federal and nonfederal hours for employees, did not properly reflect the employees total federal and nonfederal hours being paid within the payroll register (7 instances). b) Calculation errors for expenses allocated to the grant (2 instances). Cause: Employees did not enter all nonfederal hours within the ClickTime system and the secondary review of the employee ClickTime timecards did not identify the missing hours. In addition, the secondary review of federal grant expenditure tracking spreadsheet did not identify the calculation errors. Effect: The Center?s controls did not detect or correct the errors identified, which results in a reasonable possibility that the Center could submit disallowed costs under the federal awards and would not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. The program was underallocated. Context: A total non-statistical sample of 60 payroll and nonpayroll transactions were tested which accounted for $222,843 out of $2,108,556 of federal payroll and nonpayroll direct program expenditures. Repeat Finding from Prior Year: Yes, prior year finding 2021-005 Recommendation: We recommend management review the procedures and control processes involving timecards and the federal grant expenditure tracking spreadsheet to ensure compliance with the federal grant. Views of Responsible Officials: Management is in agreement.
2022-006 Department of Health and Human Services FFLA #93.829, H79SM083331-02, 5/1/2021 ? 12/31/2022 Section 223 Demonstration Programs to Improve Community Mental Health Services Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. 2 CFR 200.328 and 2 CFR 200.329 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition: Through testing of one programmatic report, we noted the number of adults and children served during the reporting period included six individuals twice. Cause: As a result of a software change during the grant year, management combined the listing of adults and children served from two electronic health record systems and did not identify these six individuals were duplicates in the listings. Effect: The programmatic report included a total of six adults and children serviced during the reporting period twice. Questioned Costs: None reported. Context: Included under the award letter of the federal program, one annual federal financial report and one annual programmatic progress report was reviewed in the Center?s fiscal year. There was a total of 5 reports filed. Repeat Finding from Prior Year: Yes, prior year finding 2021-006 Recommendation: We recommend management review the procedures and control processes surrounding preparation and review of reports to ensure reports are completed based upon supporting documentation. View of Responsible Officials: Management is in agreement.
2022-007 Department of Health and Human Services FFLA #93.087, 90CU0090, 9/30/2020 ? 9/29/2022 Enhance Safety of Children Affected by Substance Abuse FFLA #93.829, H79SM083331-02, 5/1/2021 ? 12/31/2022 Section 223 Demonstration Programs to Improve Community Mental Health Services Procurement, Suspension & Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The non-Federal entity?s documented procurement procedures must conform to the procurement standards identified in 2 CRF 200.318 through 200.327 which also requires documentation to be retained to detail the history of procurements. 2 CFR 200 Appendix II requires certain provisions be included in contracts if criteria are met. Condition: During testing, we identified one contract for each of the above FFLA?s where the required contract provisions in accordance with Uniform Guidance were not included within a contract over $25,000. In addition, no documentation was retained to support management?s rationale to select both of these contracted vendors. Cause: Contract provisions were not evaluated compared to Uniform Guidance contract requirements and documentation was not retained to support management?s rationale to select two contracted vendors. Effect: Contracts may be entered into with a vendor who is suspended or debarred, and contracts may not be in compliance with Uniform Guidance if required contract provisions are not included within the contract. In addition, it is hard to demonstrate that the program complies with laws, regulations, and other compliance requirements when documentation is not retained. Questioned Costs: None reported Context: There was only one contract above the $10,000 procurement policy threshold under the Enhance Safety of Children Affected by Substance Abuse program which was fully tested. There was a total of four contracts above the $10,000 procurement policy threshold under the Section 223 Demonstration Programs to Improve Community Mental Health Services program and two contracts were tested. Repeat Finding from Prior Year: Yes, prior year finding 2021-007 Recommendation: We recommend that management review the procedures and control processes to ensure contract include the required Uniform Guidance provisions and documentation is retained to support the rationale for selecting vendors during the procurement process. Views of Responsible Officials: Management is in agreement.
2022-003 Department of Health and Human Services FFLA #93.087, 90CU0090, 9/30/2020 ? 9/29/2022; 90CU0095, 9/30/2018 ? 9/29/2023 Enhance Safety of Children Affected by Substance Abuse Activities Allowed and Allowable Costs Material Weakness in Internal Control over Compliance Criteria: The Center is required to have procedures in place to ensure that federal awards are expended only for allowable costs in accordance with Subpart E ? Cost Principles of the Uniform Guidance. Allowable costs are supported by appropriate documentation and correctly charged as to account, amount, and period. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR 200.430(i) establishes the standards for documentation of personnel expenses including charges to Federal awards for salaries and wages. Charges must be based on records that accurately reflect the work performed with the records meeting the following standards: a) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. b) Be incorporated into the office records of the non-Federal entity. c) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities. d) Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity?s written policy. e) Comply with the established accounting policies and practices of the non-Federal entity. f) Support the distribution of the employee?s salary or wages among specific activities or cost objectives. g) Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes. Condition: In our sample of expenditures selected for testing, we noted the following items: a) ClickTime timecard, which tracks federal and nonfederal hours for employees, did not properly reflect the employees total federal and nonfederal hours being paid within the payroll register (3 instances). b) Calculation errors for expenses allocated to the grant (4 instances). Cause: Employees did not enter all nonfederal hours within the ClickTime system and the secondary review of the employee ClickTime timecards did not identify the missing hours. In addition, the secondary review of federal grant expenditure tracking spreadsheet did not identify the calculation errors. Effect: The Center?s controls did not detect or correct the errors identified, which results in a reasonable possibility that the Center could submit disallowed costs under the federal awards and would not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. The program was underallocated. Context: A total non-statistical sample of 60 nonpayroll and payroll transactions were tested which accounted for $116,557 out of $870,823 of federal payroll and nonpayroll direct program expenditures. Repeat Finding from Prior Year: Yes, prior year finding 2021-003 Recommendation: We recommend management review the procedures and control processes involving timecards and the federal grant expenditure tracking spreadsheet to ensure compliance with the federal grant. Views of Responsible Officials: Management is in agreement.
2022-004 Department of Health and Human Services FFLA #93.087, 90CU0095, 9/30/2018 ? 9/29/2023 Enhance Safety of Children Affected by Substance Abuse Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. 2 CFR 200.328 and 2 CFR 200.329 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition: Through testing of one programmatic report, we noted amounts reported did not agree to supporting documentation. Programmatic information included within the report were included in the wrong category for services provided to adults and children and amounts were included in two categories for services in which no adults or children were provided services. Cause: The preparer of the report improperly inputted the case sizes within the incorrect column within the report and entered incorrect information in two instances. Effect: The report included programmatic information in the wrong categories for services provided and services not provided to adults and children. Questioned Costs: None reported. Context: Included under the award letter of the federal program, one combined quarterly federal cash transaction report was reviewed in the Center?s fiscal year. In addition, one semi-annual federal financial report and one semi-annual programmatic report was reviewed in the Center?s fiscal year. There was a total of 5 reports filed. Repeat Finding from Prior Year: Yes, prior year finding 2021-004 Recommendation: We recommend management review the procedures and control processes surrounding preparation and review of reports to ensure reports are completed based upon supporting documentation. View of Responsible Officials: Management is in agreement.
2022-007 Department of Health and Human Services FFLA #93.087, 90CU0090, 9/30/2020 ? 9/29/2022 Enhance Safety of Children Affected by Substance Abuse FFLA #93.829, H79SM083331-02, 5/1/2021 ? 12/31/2022 Section 223 Demonstration Programs to Improve Community Mental Health Services Procurement, Suspension & Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The non-Federal entity?s documented procurement procedures must conform to the procurement standards identified in 2 CRF 200.318 through 200.327 which also requires documentation to be retained to detail the history of procurements. 2 CFR 200 Appendix II requires certain provisions be included in contracts if criteria are met. Condition: During testing, we identified one contract for each of the above FFLA?s where the required contract provisions in accordance with Uniform Guidance were not included within a contract over $25,000. In addition, no documentation was retained to support management?s rationale to select both of these contracted vendors. Cause: Contract provisions were not evaluated compared to Uniform Guidance contract requirements and documentation was not retained to support management?s rationale to select two contracted vendors. Effect: Contracts may be entered into with a vendor who is suspended or debarred, and contracts may not be in compliance with Uniform Guidance if required contract provisions are not included within the contract. In addition, it is hard to demonstrate that the program complies with laws, regulations, and other compliance requirements when documentation is not retained. Questioned Costs: None reported Context: There was only one contract above the $10,000 procurement policy threshold under the Enhance Safety of Children Affected by Substance Abuse program which was fully tested. There was a total of four contracts above the $10,000 procurement policy threshold under the Section 223 Demonstration Programs to Improve Community Mental Health Services program and two contracts were tested. Repeat Finding from Prior Year: Yes, prior year finding 2021-007 Recommendation: We recommend that management review the procedures and control processes to ensure contract include the required Uniform Guidance provisions and documentation is retained to support the rationale for selecting vendors during the procurement process. Views of Responsible Officials: Management is in agreement.
2022-005 Department of Health and Human Services FFLA #93.829, H79SM083331-02, 5/1/2021 ? 12/31/2022 Section 223 Demonstration Programs to Improve Community Mental Health Services Activities Allowed and Allowable Costs Material Weakness in Internal Control over Compliance Criteria: The Center is required to have procedures in place to ensure that federal awards are expended only for allowable costs in accordance with Subpart E ? Cost Principles of the Uniform Guidance. Allowable costs are supported by appropriate documentation and correctly charged as to account, amount, and period. 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 CFR 200.430(i) establishes the standards for documentation of personnel expenses including charges to Federal awards for salaries and wages. Charges must be based on records that accurately reflect the work performed with the records meeting the following standards: a) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. b) Be incorporated into the office records of the non-Federal entity. c) Reasonably reflect the total activity for which the employee is compensated by the non-Federal entity, not exceeding 100% of compensated activities. d) Encompass both federally assisted and all other activities compensated by the non-Federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-Federal entity?s written policy. e) Comply with the established accounting policies and practices of the non-Federal entity. f) Support the distribution of the employee?s salary or wages among specific activities or cost objectives. g) Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes. Condition: In our sample of expenditures selected for testing, we noted the following items: a) ClickTime timecard, which tracks federal and nonfederal hours for employees, did not properly reflect the employees total federal and nonfederal hours being paid within the payroll register (7 instances). b) Calculation errors for expenses allocated to the grant (2 instances). Cause: Employees did not enter all nonfederal hours within the ClickTime system and the secondary review of the employee ClickTime timecards did not identify the missing hours. In addition, the secondary review of federal grant expenditure tracking spreadsheet did not identify the calculation errors. Effect: The Center?s controls did not detect or correct the errors identified, which results in a reasonable possibility that the Center could submit disallowed costs under the federal awards and would not be able to detect and correct noncompliance in a timely manner. Questioned Costs: None reported. The program was underallocated. Context: A total non-statistical sample of 60 payroll and nonpayroll transactions were tested which accounted for $222,843 out of $2,108,556 of federal payroll and nonpayroll direct program expenditures. Repeat Finding from Prior Year: Yes, prior year finding 2021-005 Recommendation: We recommend management review the procedures and control processes involving timecards and the federal grant expenditure tracking spreadsheet to ensure compliance with the federal grant. Views of Responsible Officials: Management is in agreement.
2022-006 Department of Health and Human Services FFLA #93.829, H79SM083331-02, 5/1/2021 ? 12/31/2022 Section 223 Demonstration Programs to Improve Community Mental Health Services Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. 2 CFR 200.328 and 2 CFR 200.329 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition: Through testing of one programmatic report, we noted the number of adults and children served during the reporting period included six individuals twice. Cause: As a result of a software change during the grant year, management combined the listing of adults and children served from two electronic health record systems and did not identify these six individuals were duplicates in the listings. Effect: The programmatic report included a total of six adults and children serviced during the reporting period twice. Questioned Costs: None reported. Context: Included under the award letter of the federal program, one annual federal financial report and one annual programmatic progress report was reviewed in the Center?s fiscal year. There was a total of 5 reports filed. Repeat Finding from Prior Year: Yes, prior year finding 2021-006 Recommendation: We recommend management review the procedures and control processes surrounding preparation and review of reports to ensure reports are completed based upon supporting documentation. View of Responsible Officials: Management is in agreement.
2022-007 Department of Health and Human Services FFLA #93.087, 90CU0090, 9/30/2020 ? 9/29/2022 Enhance Safety of Children Affected by Substance Abuse FFLA #93.829, H79SM083331-02, 5/1/2021 ? 12/31/2022 Section 223 Demonstration Programs to Improve Community Mental Health Services Procurement, Suspension & Debarment Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The non-Federal entity?s documented procurement procedures must conform to the procurement standards identified in 2 CRF 200.318 through 200.327 which also requires documentation to be retained to detail the history of procurements. 2 CFR 200 Appendix II requires certain provisions be included in contracts if criteria are met. Condition: During testing, we identified one contract for each of the above FFLA?s where the required contract provisions in accordance with Uniform Guidance were not included within a contract over $25,000. In addition, no documentation was retained to support management?s rationale to select both of these contracted vendors. Cause: Contract provisions were not evaluated compared to Uniform Guidance contract requirements and documentation was not retained to support management?s rationale to select two contracted vendors. Effect: Contracts may be entered into with a vendor who is suspended or debarred, and contracts may not be in compliance with Uniform Guidance if required contract provisions are not included within the contract. In addition, it is hard to demonstrate that the program complies with laws, regulations, and other compliance requirements when documentation is not retained. Questioned Costs: None reported Context: There was only one contract above the $10,000 procurement policy threshold under the Enhance Safety of Children Affected by Substance Abuse program which was fully tested. There was a total of four contracts above the $10,000 procurement policy threshold under the Section 223 Demonstration Programs to Improve Community Mental Health Services program and two contracts were tested. Repeat Finding from Prior Year: Yes, prior year finding 2021-007 Recommendation: We recommend that management review the procedures and control processes to ensure contract include the required Uniform Guidance provisions and documentation is retained to support the rationale for selecting vendors during the procurement process. Views of Responsible Officials: Management is in agreement.