Finding Text
Information on the Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance 93.243, U.S. Department of Health and Human Services, S23-SM84816-043, 2023, Passed through Substance Abuse and Mental Health Services Administration
Criteria or Specific Requirement: Financial Reporting
Questioned Costs: None
Context: Out of a population of 15 financial reports, a sample of 2 reports were selected for testing. One of the financial reports had deviations from the reporting requirements. Our sample was not and was not intended to be statistically valid.
Effect: The Organization was unable to detect when clerical inaccuracies are being included within the submitted financial report.
Cause: The Organization did not have proper controls in place around reviewing required reports prior to submission.
Identification as a Repeat Finding, if Applicable: Not Applicable
Recommendation: We recommend the Organization evaluate controls around monitoring reporting to determine proper information is being included in the reports.
Views of Responsible Officials and Planned Corrective Actions: Management concurs with the finding and recommendation. See further information on the corrective action plan provided by management.