Finding Text
Finding 2022-005 ? Supporting Documentation for Expenditures Program Name: Substance Abuse and Mental Health Services ? Projects of Regional and National Significance ? Assistance Listing 93.243 Section 223 Demonstration Programs to Improve Community Mental Health Services ? Assistance Listing 93.829 Awarding Agency: U.S. Department of Health and Human Services, passed through Substance Abuse and Mental Health Services Administration, 2022 Finding Type: Material Weakness on Internal Controls over Compliance and Material Noncompliance Questioned Cost Amount: None Context / Criteria: 2CFR200.403(g) requires expenses incurred must be for activities allowed under the terms and conditions of the federal award. Condition: During our review of expenditures, we noted transactions that did not have documentation to support the purchase, such as invoices, or documentation to show the purchase was approved prior to payment. For AL 93.243 21 of 50 transactions sampled lacked approvals for the disbursement. Additionally, 4 of 50 transactions lacked evidence for the disbursements. For AL 93.829 1 of 16 transactions sampled lacked evidence for the disbursements and approvals. Cause / Effect: The Organization did not have adequate controls in place to ensure transactions had proper documentation and approval prior to payment. Recommendation: We recommend management review each purchase to ensure it is supported by proper documentation and is properly approved prior to payment. Views of Responsible Officials: Management is in agreement with the finding. Corrective Action Plan: See attached corrective action plan.