Finding Text
ALN 93.958 Block Grants for Community Mental Health Services
Pass-through Entity Identification Number GRK 213195
U. S. Department of Health and Human Services
Minnesota Department of Human Services
Finding 2023-004
Compliance Requirement: Reporting
Type of Finding: Material Weakness
Criteria: Per CFR Subpart F, the audit, data collection form, and the reporting package must be submitted within 30 calendar days after receipt of report, or nine months after the end of the audit period.
Condition: The report for the year ended December 31, 2022, was not filed within the required report submission period.
Cause: This condition can be attributed to the lack of understanding of federal requirements within the Organization and its Board of Directors.
Effect: Tardiness in financial reporting prevents management from identifying and addressing errors and issues in a timely manner. Late submission of reports to the Clearinghouse prevents the organization from maintaining compliance with OMB guidelines.
Questioned Costs: None
Repeat Finding: No
Recommendation: The Organization must give a higher priority to its financial reporting cycle, to avoid tardy submissions and the challenges this creates.
Management’s Response: American Child Wellness Institute, Inc. is in agreement with the audit finding.