Finding 386678 (2023-003)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-03-27

AI Summary

  • Core Issue: The Provider failed to submit a required report, impacting compliance with the agreement's deadlines.
  • Impacted Requirements: Timely submission of reports is crucial for payment installments; noncompliance can delay funding.
  • Recommended Follow-Up: Implement procedures to retain correspondence and maintain proof of report submissions, such as screen prints with timestamps.

Finding Text

Program Affected: 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services, agreement period February 15, 2021 through August 14, 2023. Criteria: The Provider shall submit all of the reports listed to the Agency in accordance with the established deadlines. The Provider understands that the reports are due within the timeframes established and that the Agency will not make subsequent payment installments under this Agreement until such reports are received, reviewed, and accepted.  Condition and Context: Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Questioned Costs: None noted. Identification of Repeat Findings: This finding was reported in the prior year as Finding 2022-002. Cause and Effect: There is a systemic problem, due to inadequate procedures, there is no consistent process to retain reports, submissions, and review of reports. This noncompliance could result in payments under the contract being delayed. Recommendation: BerryDunn recommends the Agency retain correspondence between staff to review reports prior to submission. Furthermore, when submitting a report through an online portal, we recommend a screen print is retained with a time stamp. Views of Responsible Officials: Management agrees with the finding. See attached Planned Corrective Actions.

Corrective Action Plan

Program Affected: 93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services, agreement period February 15, 2021 through August 14, 2023. Condition and Context: Of the one report haphazardly selected for testing, it was unable to be tested as it was not provided. Corrective Action Plan: Reporting for the Federal Award is maintained within the SAMHSA website. Reporting information should have been made available as requested. The new Finance Director will serve as the point of contact for future audits and will make reports available as requested. The new Finance Director will establish procedures to capture report submissions that are managed via a portal. The procedures will include parameters that can be used to verify timely submission. Responsible Official: Dale Hamilton, Executive Director & Kathie Norwood, Finance Director Implementation Date: April 1, 2024

Categories

HUD Housing Programs

Other Findings in this Audit

  • 386677 2023-004
    Significant Deficiency
  • 963119 2023-004
    Significant Deficiency
  • 963120 2023-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $1.45M
93.498 Provider Relief Fund $1.23M
10.766 Community Facilities Loans and Grants $509,724
93.696 Certified Community Behavioral Health Clinic Expansion Grants $335,793
93.958 Block Grants for Community Mental Health Services $246,870
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $118,349
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $98,114
93.665 Emergency Grants to Address Mental and Substance Use Disorders During Covid-19 $94,938
14.195 Section 8 Housing Assistance Payments Program $73,456
14.157 Supportive Housing for the Elderly $52,170
93.150 Projects for Assistance in Transition From Homelessness (path) $50,000
93.575 Child Care and Development Block Grant $15,476
93.603 Adoption Incentive Payments $15,303