Corrective Action Plan
For the Year Ended December 31, 2023
Finding Reference Number: 2023‐001
Finding
Late submission of reporting package and data collection form.
Finding Type
Noncompliance of Reporting
Agency
U.S. Department of Health and Human Services
ALN
93.696 Certified Community Behavioral Health Clinic (CCBHC) Expansion Grants
Recommendation
SBH should enhance internal control procedures to ensure amounts expended
for each federal program are being monitored and to ensure the timely
preparation of the Schedule of Expenditures of Federal Awards, as required
under the Uniform Guidance.
Corrective Action
Management agrees that the closing process needs to be improved to allow for
timely closing of the general ledger and financial reporting in compliance with
federal and other regulatory deadlines.
The Finance Department will develop and implement a policy outlining the
procedures for compiling the SEFA, including responsibilities, timelines, and
required documentation. The Grants Manager will be assigned as the SEFA
Coordinator to oversee the preparation and ensure timely completion.
The Controller will review the SEFA for accuracy and completeness before
submission. A checklist will be used to verify that all federal programs are
accounted for and that the report complies with Uniform Guidance.
Name of Responsible Person
Jeff Gass, Chief Financial Officer
Anticipated Completion Date
June 30, 2025