Finding Text
U.S. Department of Health and Human Services Federal Financial Assistance Listing Number 93.696, 1H79SM088927-01, September 29, 2024 and September 29, 2025 Certified Community Behavioral Health Clinic Expansion Grants Reporting Significant Deficiency in Internal Control over Compliance Criteria The OMB Compliance Supplement requires that non-federal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Condition During our testing of reporting, there was no documentation available for the review and approval procedures performed for one of the reports tested. Cause The Organization did not have an adequate internal control policy to require the documentation of the reports’ review and approval. Effect Inaccurate reports may be prepared, which could lead to amounts reported in error. Questioned Costs None. Context/Sampling There was a total of two reports prepared for the year ended June 30, 2025 all of which were selected for testing. One of the reports did not contain documentation of the report being reviewed or approved. Repeat Finding from Prior Year(s) No Recommendation We recommend the Organization enhance internal control policies to require documentation of the review and approval procedures performed in the preparation and review of reports. Views of Responsible Individuals Management agrees with the finding.