Finding Text
Finding 2024-005 – REPORTING (repeat finding)
Type: Material Weakness in Internal Control/Noncompliance.
Program: ALN 93.493 Congressional Directives
Grant Name: Access to Behavioral Crisis Services
Grantor Number: FG-22-099
Criteria: Pursuant to 2 CFR 200.328(c), “The recipient or subrecipient must submit financial reports as required by the Federal award.” According to the closeout requirements of the Federal award, recipients must, “Reconcile financial expenditures to the reported total disbursement and charges in PMS.”
Condition: The CMHSP did not file the required annual Federal Financial Report as required for this grant.
Cause: This condition was caused by an insufficient internal control process for grant reporting.
Effect: Reporting requirements required by the grant were not met.
Questioned Cost: None.
Context: Amounts received as Federal reimbursement, as detailed in PMS, were supported by the CMHSP’s internal records. However, the final report of expenses was never submitted.
Recommendation: We recommend that the CMHSP review their internal controls and make necessary changes to ensure that reports are filed in accordance with the grant requirements.
Management’s Resp: We are in agreement with this finding.