Finding 946437 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-02-21
Audit: 291529
Organization: The Haven (AZ)

AI Summary

  • Core Issue: One of the six required reports submitted was inaccurate, indicating a failure in the review process.
  • Impacted Requirements: The Organization must ensure accurate and complete reporting to comply with grant standards.
  • Recommended Follow-Up: Strengthen the review process for report preparation and submission to prevent future inaccuracies.

Finding Text

Finding Number 2023-001 Internal Controls over Reporting, United States Department of Health and Human Services, Substance Abuse Prevention and Treatment Block Grant (SABG), ALN 93.959, October 1, 2022 through September 30, 2023 (Significant Deficiency). Statement of Condition: For the six reports required to be submitted to the funding agency that were sampled, one report did not have accurate information reported. Questioned Costs: None. Criteria: The Organization must have adequate controls implemented over its preparation and submission of reports to ensure accurate and complete reporting. Cause: The Organization’s review process over its preparation and submission of required reports failed. Effect: With inaccurate information reported, the Organization could be in noncompliance with reporting standards set by the grant. Recommendation: We recommend the Organization strengthen its review process over its reporting requirements. Management Response: Management agrees with the finding. Procedures are being implemented to ensure a review of the program’s reports is conducted after all accounting for the reports’ periods have been finalized.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 369994 2023-001
    Significant Deficiency
  • 369995 2023-001
    Significant Deficiency
  • 946436 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.959 Block Grants for Prevention and Treatment of Substance Abuse $194,619
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $81,200
93.498 Provider Relief Fund $9,534
21.027 Coronavirus State and Local Fiscal Recovery Funds $8,520