Finding 1215873 (2024-010)

Material Weakness Repeat Finding
Requirement
H
Questioned Costs
-
Year
2024
Accepted
2026-05-28

AI Summary

  • Core Issue: The Organization failed to submit required quarterly reports for the Vaccine Education Block Grant, leading to noncompliance.
  • Impacted Requirements: Reporting criteria from the NYS Office of Mental Health were not met, specifically the detailed program analysis and narrative summaries.
  • Recommended Follow-Up: Review grant contracts before signing to ensure understanding of all reporting requirements and deadlines.

Finding Text

U.S. Department of Health and Human Services 93.958 – Block Grants for Community Mental Health Services Reporting – Significant Deficiency – Internal Control and Compliance Finding Condition: The Organization was not in compliance with reporting requirements for the Vaccine Education Block Grant. Criteria: Per the grant contract with NYS Office of Mental Health (OMH), the Organization was required to submit on a quarterly basis a detailed report analyzing the quantitative aspects of the program plan, as appropriate, and a narrative summarizing the services rendered during the quarter. Context: The Organization received email notifications from OMH that they did not submit the required quarterly reports for this grant. Cause: Controls are not designed effectively to prevent or detect errors, misstatements, or noncompliance. Effect: The Organization was unaware of reporting requirements and was not in compliance with the contract. Repeat: Repeat of finding 2023-009. Recommendation: RBT recommends that the Organization review grant contracts prior to signing in order to understand reporting requirements, including what is required to be submitted and the respective due dates. Management Response: See Corrective Action Plan.

Corrective Action Plan

Vaccine Education Grant Reporting Management acknowledges the repeat finding that quarterly reports required under the NYS OMH Vaccine Education Block Grant were not submitted as required by the contract. The Organization will designate a staff member responsible for tracking all grant reporting deadlines and will implement a reporting calendar that captures submission requirements for each active grant contract. Grant contracts will be reviewed in full prior to execution so that all reporting obligations are understood and built into operational workflows. Management will also establish an internal review and approval process for all grant reports prior to submission to ensure completeness and timeliness. This will be overseen by the Controller in FY26.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1215874 2024-011
    Material Weakness Repeat
  • 1215875 2024-012
    Material Weakness Repeat
  • 1215876 2024-011
    Material Weakness Repeat
  • 1215877 2024-012
    Material Weakness Repeat
  • 1215878 2024-011
    Material Weakness Repeat
  • 1215879 2024-012
    Material Weakness Repeat
  • 1215880 2024-011
    Material Weakness Repeat
  • 1215881 2024-012
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $463,206
14.267 CONTINUUM OF CARE PROGRAM $416,381
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $117,771