Finding 1151981 (2023-003)

Unsupported Costs Federal Program: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 U.S. Department of Health and Human Services passed through from Oklahoma Department of Mental Health and Substance Abuse Services Significant Deficiency Criteria: Management is responsible for the maintenance of accounting records adequate to support compliance with program requirements. Condition: During our testing of purchases made under the Block Grants for Community Mental Health Services, we tested 40 items. We noted that two of those items had no supporting invoices. Questioned Costs: $59,027 Context: A credit card became compromised and was deactivated in the accounting system. When the card was deactivated, all associated receipts and invoices were purged and could not be recovered. This card was only used for this program, and total credit card expenditures on the card totaled $59,027. Effect: Documentation supporting the transactions could not be obtained. Cause: The settings in the accounting software were inappropriate for proper data retention. Identification as a repeat finding: N/A Recommendation: We recommend management review documentation procedures in their accounting software to ensure that all documentation is retained as intended even in cases of data breaches, including considering backup storage. Views of responsible officials and planned corrective actions: Management is in agreement with recommendations and has begun reviewing backup procedures.