Finding 1076557 (2023-002)

Finding 2023-002 - Reporting (Compliance) ALN No.: 93.829 - Section 223 Demonstration Programs to Improve Community Mental Health Services Award Year: January 1, 2023 - December 31, 2023 Federal Agency: United States Department of Health and Human Services Pass Through Entity: Not applicable Criteria: Federal Financial Reports (FFR) prepared should be reviewed by a supervisor prior to submission. This review should be formally documented. Condition/Context: South Shore’s annual FFR was prepared by grant accountant and also certified by the same individual. South Shore also asserted review was completed by the CFO, but was not formally documented. Cause: South Shore did not have a policy of formally documenting review of the FFR by a supervisor prior to submission. Effect: South Shore has not complied with the specific requirements for reporting as described in the Uniform Guidance. Questioned Costs: None. Recommendation: South Shore should develop a documented policy for review and documentation of review of FFR reports prior to submission. In addition, the supervisor should certify within the FFR system upon submission. Views of Responsible Officials: Management agrees with the recommendation and plans to implement a policy for documenting review.