Finding Text
Finding 2024-007 – CASH MANAGEMENT
Type: Significant Deficiency in Internal Control.
Program: ALN 93.958 Block Grants for Community Mental Health Services
Grant Name: COVID 19 - BH Workforce Stabilization Fund - ARPA
Grantor Number: E20240268-00
Criteria: Pursuant to IV.C. of the grant agreement, “…FSRs must be submitted on a monthly basis, no later than 30 days after the close of each calendar month. The Monthly FSRs must reflect total actual program expenditures, up to the total agreement amount.”
Condition: The CMHSP did file FSRs for reimbursement. However, during testing it was noted that expenses listed in 1 of the 4 monthly FSRs tested were not supported by the CMHSP’s internal records.
Cause: This condition was caused by an insufficient internal control process for cash management.
Effect: Requirements for reimbursement pursuant to the grant document were not met.
Questioned Cost: None.
Context: Amounts received as Federal reimbursement for 1 of 4 months were not supported by the CMHSP’s internal records. However, the final report of expenses for this grant did agree with the CMHSP’s annual expenses.
Recommendation: We recommend that the CMHSP review their internal controls and make necessary changes to ensure that expenses listed in reports are supported by the CMHSP’s internal records.
Management’s Resp: We are in agreement with this finding.