Finding 496458 (2023-004)

2023-004 – REPORTING Federal Program: Block Grants for Community Mental Health Services Federal Agency: U.S. Department of Health and Human Services Assistance Listing Number: 93.958 Grant Award Number and Year: 7/1/2022 – 6/30/2023 and 7/1/2023 – 6/30/2024, 7202100-23-082 and 7202100-24-082 Criteria: §200.334 of the Uniform Guidance states that "Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal awards must be retained for a period of three years from the date of submission of the final expenditure report." Condition: We noted during reporting testing of the Block Grant for Community Mental Health Services program that Saint John’s could not locate supporting documents for the 2 data elements selected for testing from related reports. These were data elements related to the results of programming, rather than financial data. We were able to verbally confirm the information with relevant personnel, but no physical or electronic supporting records were provided. Questioned Costs: No questioned costs. Cause: Saint John's does not appear to have a system in place that requires personnel to retain and organize documents and records collected to prepare performance reports. Effect: There is a risk that if the pass-through entity or Federal Agency were to request access to supporting records, Saint John's would not be able to produce the requested documents, which may jeopardize continued funding from those sources. Recommendation: We recommend that the Saint John’s develop policies that require staff to compile and retain records that support data communicated to granting agencies in performance reports, and retain them in accordance with Uniform Guidance record retention guidelines. Organization’s Corrective Action Plan: Refer to Organization’s Corrective Action Plan below.