Finding Text
Federal Agency: Department of Health and Human Services Federal Program Name: Block Grants for Community Mental Health Services and Block Grants for Prevention and Treatment of Substance Abuse Federal Assistance Listing Number: 93.958 and 93.959 Pass-Through Agency: State of Connecticut Department of Mental Health and Addiction Services, and State of Connecticut Department Child and Family Services Award Period: 7/1/2024-6/30/2025 and 3/1/2023-8/31/2025 Type of Finding: Reporting Criteria or Specific Requirement: Per the corresponding agreements, various financial reporting requirements on programs include interim and annual fiscal year-end financial reports. Condition: During testing of reporting requirements, certain financial reports submitted to the respective awarding agencies were identified for which supporting documentation was not available to confirm submission by the designated due dates established under the applicable grant agreements. As a result, it could not be determined whether certain interim and annual fiscal year-end financial reports were submitted in accordance with the deadlines required under the respective grant agreements. Questioned Costs: No costs were questioned. Context: While certain interim and annual fiscal year-end financial reports were submitted to the respective awarding agencies, timely submission in accordance with the applicable grant agreements could not be confirmed, as documentation evidencing the date of submission was not available or retained by the Organization. Cause: While management was aware of the reporting requirements, reporting practices lapsed, resulting in the inability to confirm whether submissions were made in accordance with the deadlines established under the applicable grant agreements. Recommendation: Management should implement a formal reporting calendar or tracking mechanism to monitor and ensure timely submission of all interim and annual fiscal year-end financial reports required under applicable grant agreements. Procedures should include designated responsibility for report submission and retention of supporting documentation evidencing the date of submission. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding.