Finding Text
are responsible for maintaining effective control and accountability over grant compliance requirements,
including documentation and retention of required report submissions.
Condition and Context: Solvista Health is required to submit quarterly Substance Abuse and Mental
Health Services Administration’s (SAMHSA’s) Performance Accountability and Reporting System
(SPARS) reports in accordance with federal grant requirements. While the task of submitting these reports
has been delegated to a third party program evaluation (Clover), Solvista Health has not retained
documentation or maintained evidence of the reports’ submissions. As a result, we were unable to verify
that the reports were submitted timely in accordance with grant requirements.
Questioned Costs: N/A
Cause: Solvista Health relies on Clover to submit the required reports and has not designed and
implemented an internal control process and procedures to retain documentation of report compliance and
submission.
Effect: Without proper internal controls relating to monitoring and timely submission of required reports
per the grant agreement, including adequate retention of documentation of report submission, Solvista
Health could be out of compliance with grant agreements.
Identification as a Repeat Finding: Not a repeat finding.
Recommendation: Solvista Health should design and implement internal controls to ensure
documentation of all required reports in accordance with grant terms and conditions, including evidential
support of timing of submission of required reports such as submission confirmations or logs. The internal
controls should be designed with regards to oversight of reporting requirements that are outsourced to
vendors.