Finding Text
Criteria or Specific Requirement: Touchstone Behavioral Health d/b/a Touchstone Health Services must submit their financial and federal award information to the Federal Audit Clearinghouse within 30 days after Touchstone Behavioral Health d/b/a Touchstone Health Services receives the audit report or within 9 months from Touchstone Behavioral Health d/b/a Touchstone Health Services’ fiscal year end. Condition: The fiscal 2023 financial statements, single audit reporting package and data collection form were not completed and submitted to the Federal Audit Clearinghouse until after June 30, 2023. Cause: The delays in timely reporting were primarily caused by a myriad of challenges resulting from Touchstone Behavioral Health d/b/a Touchstone Health Services’ change in electronic medical records and billing system during the year as well as a lack of resources to effectively manage this system conversion. Effect: Touchstone Behavioral Health d/b/a Touchstone Health Services was not able to meet its financial reporting, audit requirements, and deadlines. This also impacted decision-makers’ ability to rely on financial information that is not provided in a timely manner. Additionally, the delay in the federal award reporting resulted in Touchstone Behavioral Health d/b/a Touchstone Health Services’ delay in issuing its single audit reporting package, which was due June 30, 2023 and could result in actions being taken by federal grantors on various federal awards. This is deemed to be a material weakness in internal control over financial reporting. Identification as a Repeat Finding: Touchstone Behavioral Health d/b/a Touchstone Health Services was not able to meet its fiscal year 2022 financial statements, single audit reporting package and data collection form requirements in a timely manner. Recommendation: We recommend Touchstone Behavioral Health d/b/a Touchstone Health Services establish additional policies and procedures and identify and dedicate specific personnel resources to ensure that system changes or other significant operational changes can occur without a significant disruption to reporting requirements. Views of Responsible Management of Touchstone Behavioral Health d/b/a Touchstone Health Officials: Services concurs with the finding. See Corrective Action Plan.