Finding 522160 (2024-002)

Federal Agency: Substance Abuse and Mental Health Services Administration Federal Program Name: National Text and Call Center Backups Assistance Listing Number: 93.243 Pass-Through Agency: The Mental Health Association of New York City, Inc. DBA Vibrant Emotional Health Award Period: April 1, 2023 – September 29, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR section 200.303(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization did not consistently review monthly billings. Questioned costs: None Context: We tested a sample of 5 reimbursement requests, noting there were no reviews taking place. Cause: Management indicated a review process is not in place. Effect: The effect of this condition increases the possibility that costs submitted for reimbursement may be inaccurate. Repeat Finding: No Recommendation: We recommend the Organization documents review of all billings. Views of Responsible Officials: There is no disagreement with the audit finding.