Finding Text
Finding 2024.003: Cash Management - Significant Deficiency
Grantor: U.S. Department of Health and Human Services
Federal Program Names: Substance Abuse and Mental Health Services
Projects of Regional and National Significance
Certified Community Behavioral Health Clinic
Expansion Grants
Federal Assistance Listing Number: 93.243 and 93.696 Federal Award Identification Number
and Year: H79SM087223 - 2024, H79SM086969 - 2024
Criteria
In accordance with §200.305, federal payment, grantees and subgrantees that receive grant funds
are responsible for maintaining controls regarding the management of federal program funds under
the Uniform Guidance in 2 CFR 200.302 and 200.303.
Condition
The Center's drawdowns did not illustrate review and approval by management.
Cause
The Center did not have adequate controls to ensure drawdowns were properly approved and such
approval is documented.
Effect
The condition may lead to inaccurate or improper drawdowns.
Questioned Costs
None
Context
We selected seven drawdowns for testing of cash management relating to these major programs. We
noted there was no formal approval or evidence of review for these drawdowns
Identification of Repeat Finding
Not a repeat finding.
Recommendation
The Center should develop written procedures to review all drawdowns that occur in order to ensure
accuracy.
Views of Responsible Officials and Planned Corrective Actions
Management and the Board of Directors agree with the finding and will implement additional controls
to ensure there is formal evidence of review being performed.