Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Substance Abuse and Mental Health Services Projects of Regional and National Significance
Assistance Listing Number: 93.243
Federal Award Identification Number and Year: H79TI080845
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Period: January 1, 2024 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-Federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure reimbursement requests are formally reviewed by someone who did not prepare the request to verify the correct information and data is submitted.
Condition: The Organization submitted the financial report after the required due date and the performance report did not have evidence of review or approval.
Questioned costs: None
Context: During our testing, we identified the financial report was submitted after the required due date and the performance report did not have evidence of review or approval.
Cause: The Organization did not submit financial report timely and performance report did not have evidence of control.
Effect: The Organization did not meet the reporting requirements for submitting financial reports timely. Additionally, one performance report did not have evidence of a review performed.
Repeat Finding: No
Recommendation: We recommend the entity evaluate its procedures and implement an additional control to ensure reports are submitted timely and reviewed prior to submission.