Finding Text
Finding 2024-001 – REPORTING Type: Significant Deficiency in Internal Control/Noncompliance Program: ALN 93.788 Opioid STR Grant Name: State Opioid Response - SOR 3 Criteria: Pursuant to 2 CFR 200.328(c), “The recipient or subrecipient must submit financial reports as required by the Federal award.” According to the reporting requirements of the Federal award, recipients must, “Submit Monthly reports on the number of individuals assisted and followed up by the Recovery Coaches by the 7th of the month to the SOR 3 Grant coordinator.” Condition: The CMHSP did not file the required report within the 7th of the month as required for this grant. Cause: This condition was caused by an insufficient internal control process for grant reporting. Effect: Reporting requirements required by the grant were not met. Questioned Cost: None. Context: One of two monthly reports selected for testing was not submitted timely. Recommendation: We recommend that the CMHSP review their internal controls and make necessary changes to ensure that reports are filed in accordance with the grant requirements. Management’s Resp: We are in agreement with this finding.