Finding Text
Block Grant for Prevention and Treatment of Substance Abuse (CFDA 93.959) U.S. Department of Health and Human Services, Passed through Texas Health and Human Services Commission, Contract No. HHS000663700139 (TRA) and Contract No. HHS000663700187 (TRF) Internal Control – Monitoring Criteria: Monitoring should be such that there is an assurance that control activities are being performed in a timely manner. Condition: Monitoring activities were not performed on regular contemporaneous basis. Cause: As was the case with Control Environment and Monitoring as referenced in Findings 2023-001 and 2023-002, Monitoring of Federal Program Compliance was negatively impacted by staff focus and failure to assign responsibility for the monitoring process. Effect: As a result of these conditions, deficiencies in Program Compliance were not recognized on a timely basis. Recommendation: Management should consider establishing a formal monthly compliance review checklist including but not limited to program, compliance step, preparer initials, and date. View of Responsible Party: Management concurs with recommendation. See Corrective Action Plan.