Finding 964973 (2023-001)

Federal Agency: Department of Health and Human Services Federal Program Name: COVID 19 - Demonstration Programs to Improve Community Mental Health Services Federal Award Identification Number and Year: H79SM083348 - 2023 Assistance Listing Number: 93.829 Award Period: February 15, 2021 – February 14, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance  Other Matter - Compliance Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the reporting requirements. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organizations internal controls were not sufficient to ensure reports were submitted timely and documentation was maintained to support the details of the reports submitted. Questioned Costs: None. Context: There were 5 of 5 reports selected for testing where the evidence of review was not found before submission. Cause: Insufficient internal controls of reporting. Effect: Inability to determine accuracy and timeliness of reports. Repeat Finding: 2022-001 Recommendation: We recommend internal controls over reporting be enhanced to ensure evidence is maintained to support the reports and review performed over the reports. Views of Responsible Officials of the Auditee: We are in the process of re-evaluating the reporting process to ensure documentation is maintained to support the reporting requirements.