Finding 1136536 (2024-001)

2024-001 – Communication with Subrecipients Finding Type: Significant Deficiency in internal control over compliance / noncompliance Program: ALN 93.958 – Inter-Connections Drop-In Integrated Health Criteria: As required by 2 CFR 200.332, the pass-through entity must communicate specific information to subrecipients, as applicable. Condition: Contracts with subrecipients did not include portions of required disclosures. Cause/Effect: Inadequate internal controls over compliance. Contract selected for testing was not in compliance with 2 CFR 200.332. Questioned Cost: None. Recommendation: We recommend that the CMHSP update all contracts with subrecipients to include required language. View of Responsible Official: Management is in agreement with this recommendation.