Recurring Findings

Mental Health: Recurring Significant Internal Control Deficiencies
Federal Program Issue First Year Reported
Department's Assertion Page Number
Block Grants for Community Mental Health Services Mental Health did not revise its accounting procedures to instruct staff on how to charge expenditures to each Community Mental Health Services (CMHS) grant so it could ensure the two-year period of availability requirement is met. 2006-07
Fully corrected. Mental Health has implemented its recently revised accounting procedures to ensure CMHS grant funds are used within the two-year period of availability. 113
Block Grants for Community Mental Health Services Mental Health does not have an official written policy or procedures in place to ensure its administrative costs are consistently and appropriately applied to the Substance Abuse and Mental Health Services Administrationís Block Grants for Community Mental Health Services (SAMHSA CMHS). 2006-07
Partially corrected. Mental Health has updated its procedures and they are under review and pending the approval of its management. Mental Health also plans to conduct a review of the current process and will develop a written policy and processes to ensure only allowable costs are used to meet the earmarking requirement. 103
Block Grants for Community Mental Health Services Mental Healthís procedures for monitoring the Substance Abuse and Mental Health Services Administrationís Block Grants for Community Mental Health Services (SAMHSA CMHS) do not adequately ensure the advances made to counties are appropriate. 2006-07
Partially corrected. Mental Health has established and implemented procedures to accurately monitor county CMHS cash balances. Mental Healthís practice of providing advances to counties has been discontinued. Mental Health will also document any exceptions and require supervisory review of payment authorizations prior to submitting the authorizations to the accounting unit. 91
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