Recurring Findings

Mental Health: Recurring Material Internal Control Deficiencies
Federal Program Issue First Year Reported
Department's Assertion Page Number
Block Grants for Community Mental Health Services Mental Health does not require counties to ensure that lower tier entities with which it enters into covered transactions are not suspended or debarred. Mental Health also does not require counties to pass this requirement down to each person with whom they enter into a covered transaction. 2005-06
Partially corrected. Mental Health will add language to next year’s county performance contract relative to suspension and debarment for county staff and their subcontractors 114
Block Grants for Community Mental Health Services Condition 1: Mental Health used the incorrect CFDA title in its correspondence to the counties. Condition 2: Mental Health does not have procedures in place to follow up when counties have not submitted their OMB Circular A-133 audits. 2006-07
Condition 1: Fully corrected. Condition 2: Corrective action plan in place for the 2008 finding. 138
Block Grants for Community Mental Health Services Mental Health did not facilitate peer reviews. The lack of peer reviews further diminishes Mental Health’s oversight of the programs offered by the counties using the Substance Abuse and Mental Health Services Administration’s Block Grants for Community Mental Health Services funds. 2006-07
Partially corrected. Draft county visit guidelines have been developed and are due to begin this fiscal year 154
Block Grants for Community Mental Health Services Mental Health does not ensure that subgrantees’ expenditures are only for allowable activities and costs. 2006-07
Partially corrected. Mental Health will strengthen the current review process and will add clarifying language to the state fiscal year 2009–10 Planning Estimate and Renewal Application to ensure counties are charging allowable costs and activities to the Substance Abuse and Mental Health Services Administration’s Block Grants for Community Mental Health Services. Anticipated completion date is May 2009. 69
Block Grants for Community Mental Health Services Mental Health does not have an adequate process to establish obligations of federal awards to counties for a predetermined time period. Mental Health also does not ensure that the federal award is expended within the period of availability. 2006-07
Mental Health completed its 2007-002 corrective action, and has a corrective action in place for the 2008-002 finding. 111
Block Grants for Community Mental Health Services Mental Health does not have an official written policy or procedures in place to ensure that administrative costs are charged to the substance Abuse and Mental Health Services Administration’s Block Grants for Community Mental Health Services appropriately. 2006-07
Partially corrected. Mental Health Local Program Financial Support and Budgets staff are working to establish policy, process, and procedures to ensure that only allowable costs are used 105
Block Grants for Community Mental Health Services Mental Health does not have processes and procedures in place to ensure that the annual Standard Form 269A (SF-269A), Financial Status Report, is accurate and submitted on a timely basis. 2006-07
Mental Health claims it has implemented procedures to ensure segragation of duties for approval and preparation of the SF-269A 125
Block Grants for Community Mental Health Services Mental Health lacks processes and procedures to ensure that it complies with the maintenance-of-effort requirement for the Substance Abuse and Mental Health Services Administration’s Block Grants for Community Mental Health Services program. 2006-07
Mental Health completed its 2007-002 corrective action, and has a corrective action in place for the 2008-002 finding. 106
Block Grants for Community Mental Health Services Mental Health’s procedures for monitoring each county’s Substance Abuse and Mental Health Services Administration’s Block Grants for Community Mental Health Services do not adequately ensure that the advances made to the counties are appropriate. 2006-07
Mental Helath has a corrective action plan in place for for the 2008-002 finding. 94
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