Finding Text
Federal Agency: Department of Health and Human Services
Federal Assistance Listing Number: 93.243
Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance
Award/Pass-Through Entity Identifying Numbers: Network Agreement
Criteria: The Network Agreement requires that the Organization maintains a certain shift-specific full-time equivalents (FTE) during on-call shifts of the Lifeline Hotline. The Organization should have a system of internal control that ensures requirements are met and maintain documentation to evidence that requirements were met.
Condition: During our review of the Organization’s internal control processes, we noted the Organization has not established formal policies and procedures to ensure and evidence monitoring the shift FTEs.
Cause: While the Organization has a policy in place that requires program manager to check shift schedule regularly, evidence was not available at the time of the audit to document compliance with the policy.
Effect or Potential Effect: Shifts could occur where adequate FTEs are not present at the Lifeline Hotline.
Questioned Costs: N/A
Context: The condition was applicable during the year ended June 30, 2023.
Recommendation: We recommend that the Organization implement policies and procedures to ensure proper documentation over schedule monitoring is in place.
Views of Responsible Officials: Management agrees with the finding and recommendations set forth within and has developed a corrective action plan to address the instances of noncompliance identified and lapses in prescribed internal controls.