Finding Text
Timeliness of Reporting Federal Agency: Department of Health and Human Services. Award Name: Mental Health Training for the Manchester Community and Trauma Recovery Through Evidence Based Access and Treatment. Program Year: July 1, 2023 – June 30, 2024. Assistance Listing Number: 93.243. Repeat Finding: This is not a repeat finding. Criteria: The Substance Abuse and Mental Health Services Administration (SAMHSA) requires an Annual Programmatic Progress Report and an Annual Federal Financial Report (SF-425) to be submitted via the Payment Management System (PMS) as of the due date specified within the corresponding grant agreements. During our test work over reporting requirements, we noted three reports in our sample selected which were submitted after the due dates that were specified in the grant agreements. Condition: There is a lack of processes and controls in place over federal financial reporting requirements. Context: The significant deficiency identified above creates a risk to the Organization's accuracy and timeliness of reporting. Cause: There are insufficient processes and controls over reporting. Effect: The conditions noted above resulted in multiple annual reports to be submitted late. Recommendation: We recommend that management enhance control procedures to ensure that reports are submitted timely. Views of Responsible Parties: The Organization will implement a process to ensure all reports are submitted timely and in accordance with respective grant agreements.