Finding 1056888 (2023-007)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-08-05

AI Summary

  • Core Issue: The Organization failed to maintain individual records of program participants, which is a significant deficiency.
  • Impacted Requirements: The Westchester County contract mandates that individual records be kept available for audit.
  • Recommended Follow-Up: Implement a review process to ensure timely updates of encounter notes and proper management of participant listings.

Finding Text

2023-007 Controls over Records Assistance Listing Number: 93.958 Name of Program and Cluster: Block Grants for Community Mental Health Services Agency: U.S. Department of Health and Human Services Reporting Significant Deficiency Condition: The Organization did not keep individual records of program participants. Criteria: Per the Westchester County contract, the Organization is required to keep individual records of program participants available for audit by the county. Context: Two out of five participants selected for testing had encounter notes updated one to six months after the date of service. The participant list provided for audit included inactive clients and clients that did not enter the program until after year end. Cause: There is no review or noted controls over the records maintained for the program. Effect: The Organization does not have updated records for individuals in the program. Recommendation: RBT recommends developing a review process to confirm encounter notes are added in a timely manner and participants no longer enrolled in the program are inactivated. Additionally, the program should maintain current participant listings.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 480443 2023-006
    Material Weakness
  • 480444 2023-006
    Material Weakness
  • 480445 2023-006
    Material Weakness
  • 480446 2023-007
    Significant Deficiency
  • 480447 2023-008
    Material Weakness
  • 480448 2023-008
    Material Weakness
  • 480449 2023-008
    Material Weakness
  • 480450 2023-009
    Significant Deficiency
  • 480451 2023-010
    Significant Deficiency
  • 480452 2023-010
    Significant Deficiency
  • 1056885 2023-006
    Material Weakness
  • 1056886 2023-006
    Material Weakness
  • 1056887 2023-006
    Material Weakness
  • 1056889 2023-008
    Material Weakness
  • 1056890 2023-008
    Material Weakness
  • 1056891 2023-008
    Material Weakness
  • 1056892 2023-009
    Significant Deficiency
  • 1056893 2023-010
    Significant Deficiency
  • 1056894 2023-010
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $422,306
21.027 Coronavirus State and Local Fiscal Recovery Funds $55,366
14.267 Continuum of Care Program $28,044