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 has not developed a process to verify whether counties' actual expenditure of federal grant awards is for allowable activities and costs. 2006-07
Mental Health established a workgroup in March 2010 to determine the feasibility of having its Program Compliance Division conduct audits of the counties in accordance with Mental Health's risk analysis procedures and federal requirements. Mental Health had anticipated that this finding would be fully addressed by September 2010. However, due to extensive discussions and issues raised, Mental Health will revise its implementation date to December 2010. 41
Block Grants for Community Mental Health Services Mental Health has yet to determine how the percentages it applied against the total managed care and realignment dollars used for the calculation of Maintenance of Effort (MOE) were derived. Also, Mental Health continues to be unable to provide documentation to show the components and expenditures it used to calculate the fiscal year 1994-95 threshold of $160 million. For the MOE requirement related to the State‘s expenditures for community mental health services, Mental Health did not report all State expenditures for adults with serious mental illness and children with serious emotional disturbance. 2006-07
Mental Health established a workgroup in February 2010 to research the percentages used to support the managed care and realignment dollars used in its calculation of MOE for children with serious emotional disturbance, and examine for revision its methodology for the MOE calculation for community mental health services. Mental Health had anticipated that this finding would be fully addressed by September 2010. However, due to extensive discussions and issues raised, Mental Health will revise its implementation date to December 2010. 49
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