Finding 979299 (2023-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-06-26
Audit: 310050
Organization: Project Reality (UT)
Auditor: Tanner LLC

AI Summary

  • Core Issue: The Organization exceeded the $30,000 limit on medication expenditures by $13,477.
  • Impacted Requirements: The grant agreement's spending cap for prescription and over-the-counter medications was not properly monitored.
  • Recommended Follow-Up: Implement regular reviews of funding limitations to ensure compliance with grant agreements.

Finding Text

Criteria: The grant agreement specifies that no more than $30,000 is to be expended on prescription or over-the-counter medications during year one of the grant period. Condition: The Organization did not properly monitor the total amount of expenditures on prescription and over-the counter medications. Effect of Condition: Exenditures of $13,477 in excess of the limitation were used on prescription or over-the-counter medications. Perspective information: The Organization appears to have properly monitored other spending limitations for this grant and this finding was determined to be an isolated instance. Recommendation: The Organization should establish policies and procedures to carefully review funding limitations on a regular basis so that they are properly followed. Views of Responsible Officials: Management has acknowledged the finding and repaid $13,477 in excess expenditures to the U.S. Department of Health and Human Services in February 2024.

Categories

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Other Findings in this Audit

  • 402857 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.696 Certified Community Behavioral Health Clinic Expansion Grants $1.22M
93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services $223,969
93.958 Block Grants for Community Mental Health Services $19,834
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,590