Finding Text
2023-008 Period of Performance 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
Period of Performance Material Weakness
Condition: The Organization submitted expenses that were outside of the period of performance per the Westchester County SMT Grant and was unable to provide proof of extension of the NYS Office of Mental Health (OMH) Vaccine Education Block Grant until after testing was completed.
Criteria: Per the Westchester County SMT Grant, the period of performance ended on September 30, 2023.
Context: For the Westchester County SMT Grant, expenses that related to the period before September 30, 2023 were submitted under the subsequent contract. Although there was a new contract with a period of performance from October 1, 2023 to September 30, 2024, expenses related to the original contract should not have been submitted under the new contract. All expenses related to the original contract period should have been submitted under the original contract. For the OMH Vaccine Education Block Grant, the period of performance ended on July 31, 2023 and no contract extension was maintained on file.
Cause: The Organization was unaware that expenses related to the period before September 30, 2023 were submitted under the new Westchester County SMT Grant. The Organization could not confirm the period of performance for the Vaccine Education Block Grant.
Effect: The Organization was not in compliance with period of performance requirements for the Westchester County SMT Grant.
Recommendation: RBT recommends that the Organization review grant contracts to identify the period of performance and institute controls to ensure all expenses are submitted in the proper period and to the proper contract.