Finding 582970 (2023-002)

Significant Deficiency Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2023-12-27
Audit: 8478
Organization: Sma Healthcare, Inc. (FL)

AI Summary

  • Core Issue: One out of 60 clients lacked a properly completed Financial Assessment Form, and issues were found with signatures and discount fees.
  • Impacted Requirements: Compliance with documentation standards for financial eligibility under the Block Grant for Prevention and Treatment of Substance Abuse is at risk.
  • Recommended Follow-Up: Review the process, provide staff training, and implement controls to ensure all Financial Assessment Forms are completed, signed, and accurately reflect discount rates.

Finding Text

2023-002 – ALN 93.959 – Block Grant for Prevention and Treatment of Substance Abuse – Activities Allowed/Allowable Costs: Completion of Financial Assessment Form Criteria: The Block Grant for Prevention and Treatment of Substance Abuse provides for a set of documentation requirements for clients in the program, including the completion of a Financial Assessment Form to document financial eligibility over allowable costs. This form is required to be completed when clients are discharged after being provided mental health services. Condition: A Financial Assessment Form was not properly completed for 1 of the 60 clients tested. Additionally, 1 of the 60 clients tested did not have the Financial Assessment Form properly signed. Finally, 1 of the 60 clients tested had an incorrect discount fee applied. Cause: The requirement to perform these control elements were overlooked by the case managers. Effect: The missing and improperly completed Financial Assessment Forms could result in noncompliance with the grant agreement. Recommendation: We recommend that the process be reviewed and staff be trained and have regular training updates to ensure that the required Financial Assessment Forms are completed fully and signed for all clients, and that additional controls be put in place to ensure the discount rate applied is documented and proper.

Categories

Allowable Costs / Cost Principles Eligibility

Other Findings in this Audit

  • 6527 2023-001
    Significant Deficiency Repeat
  • 6528 2023-002
    Significant Deficiency Repeat
  • 6529 2023-002
    Significant Deficiency Repeat
  • 582969 2023-001
    Significant Deficiency Repeat
  • 582971 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $6.90M
93.958 Block Grants for Community Mental Health Services $5.16M
93.788 Opioid Str $2.78M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $984,717
93.558 Temporary Assistance for Needy Families $571,324
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $558,209
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $461,237
93.982 Mental Health Disaster Assistance and Emergency Mental Health $415,000
93.912 Rural Health Care Services Outreach, Rural Health Network Development and Small Health Care Provider Quality Improvement $336,192
93.767 Children's Health Insurance Program $296,797
16.575 Crime Victim Assistance $217,918
16.838 Comprehensive Opioid Abuse Site-Based Program $115,653
16.738 Edward Byrne Memorial Justice Assistance Grant Program $108,644
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $106,649
14.235 Supportive Housing Program $46,430
93.778 Medical Assistance Program $42,202
93.136 Injury Prevention and Control Research and State and Community Based Programs $38,861
93.991 Preventive Health and Health Services Block Grant $23,764
97.032 Crisis Counseling $19,231