Finding Text
2022-001 Reporting Federal Agency: Department of Health and Human Services Federal Program Name: COVID-19 Certified Community Behavioral Health Clinic Expansion Federal Award Identification Number and Year: H79SM083348 - 2022 Assistance Listing Number: 93.829 Award Period: February 15, 2021 ? February 14, 2023 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matter - Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the reporting requirements. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organizations internal controls were not sufficient to ensure reports were submitted timely and documentation was maintained to support the details of the reports submitted. Questioned Costs: None. Context: We noted Cornerstone Montgomery did not submit timely 2 of 7 relevant reports selected for testing. In addition, there were 5 of 7 reports selected for testing where the evidence of review was not found before submission. Furthermore, for 3 of the 7 reports, we were not able to determine whether the reports were submitted timely as the Organization was not able to provide proof to substantiate timely submission. Cause: Insufficient internal controls of reporting. Effect: Inability to determine accuracy and timeliness of reports. Repeat Finding: 2021-004 Recommendation: We recommend internal controls over reporting be enhanced to ensure evidence is maintained to support the reports and review performed over the reports. Views of Responsible Officials of the Auditee: There is no disagreement with the audit finding.