FAC Explorer

Finding 42851 (2022-002)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-08-29
Audit: 43837
Organization: Comprehensive Mental Health Center of Tacoma-Pierce County (WA)
Auditor: Dp&c

AI Summary

  • Core Issue: Lack of oversight on reimbursement requests for federal awards, despite compliance on allowable costs.
  • Impacted Requirements: The Organization did not maintain records for authorized reimbursement requests as required by the Uniform Guidance.
  • Recommended Follow-Up: Implement a system to track and document all reimbursement requests prior to submission to ensure compliance.

Finding Text

The Uniform Guidance requires a non-federal entity that has expended federal awards to have proper oversight over allowable costs charged to federal programs. Although the Organization complied over allowable costs charged to the federal program, there was no evidence of oversight over the reimbursement requests that specifically covers the criteria requirements under the Uniform Guidance. This condition appears to be the result of the Organization not keeping records of their authorized reimbursement requests before it gets submitted to the federal program.

Corrective Action Plan

We agree with the audit finding. The Certified Community Behavioral Health Clinic Expansion Grant (CCBHC) was new this year and our first submitted directly to the Substance Abuse and Mental Health Services Agency (SAMHSA) directly online with no form required. Our procedures included oversight and approvals, but we acknowledge the absence of proper documentation according to the Uniform Guidance. We will enhance our process to add this required documentation as recommended in the fourth quarter 2023.

Categories

Allowable Costs / Cost Principles Cash Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 42850 2022-001
    Significant Deficiency Repeat
  • 619292 2022-001
    Significant Deficiency Repeat
  • 619293 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $884,000
93.498 Provider Relief Fund $378,212
93.150 Projects for Assistance in Transition From Homelessness (path) $235,478
93.788 Opioid Str $231,688
93.959 Block Grants for Prevention and Treatment of Substance Abuse $12,727
93.958 Block Grants for Community Mental Health Services $10,751