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 did not require counties, as part of their suspension and debarment certifications to the State, to ensure lower-tier entities with which they entered into covered transactions were not suspended or debarred. Mental Health also did not require counties to pass the requirements down to each person with whom they entered into a covered transaction. 2005-06
Fully corrected. Mental Health has included the federal requirements in the draft state fiscal year 2009-10 Planning Estimate and Renewal Application. 124
Block Grants for Community Mental Health Services Mental Health does not ensure subgrantees’ expenditures are only for allowable activities and costs. Specifically, Mental Health does not require the counties to submit invoices, receipts, or payroll information to verify amounts they reported as expenditures. 2006-07
Partially corrected. Mental Health added clarifying language to the draft state fiscal year 2009-10 Planning Estimate and Renewal Application Instructions requiring all line item expenditures, including services provided by a subcontractor, be described in the narrative. In addition, Mental Health plans to consult with the Center for Mental Health Services to determine if the U.S. Office of Management and Budget Circular A-133 audits submitted by the counties would meet the federal requirement. 83
Block Grants for Community Mental Health Services Mental Health does not facilitate peer reviews. 2006-07
Partially corrected. Mental Health has consulted with the California Mental Health Planning Council (MHPC) on this issue. As a result, the MHPC has agreed to conduct the independent peer reviews as required by federal law. The MHPC is in the process of planning the independent peer reviews. 151
Block Grants for Community Mental Health Services Mental Health does not use the correct Catalog of Federal Domestic Assistance (CFDA) title in its correspondence to the counties. Further, Mental Health lacks a procedure for following up with counties that have delinquent U.S. Office of Management and Budget (OMB) Circular A-133 audits. 2006-07
Fully corrected. Mental Health has revised the title in the draft state fiscal year 2009-10 Planning Estimate and Renewal Application Instructions to reference the CFDA title Block Grants for Community Mental Health Services (known as the Community Mental Health Block Grant). Mental Health has implemented procedures to follow-up with counties that have not submitted their OMB Circular A-133 audits, and take appropriate actions. 136
Block Grants for Community Mental Health Services Mental Health lacks processes and procedures to ensure it complies with the Maintenance of Effort (MOE) requirement for the Substance Abuse and Mental Health Services Administration’s Block Grants for Community Mental Health Services Program. 2006-07
Partially corrected. Mental Health has conducted an evaluation of the current processes and procedures to ensure only allowable expenditures are included. Currently, Mental Health is in the process of updating its processes and procedures based on the results of the evaluation. Mental Health will retain supporting documentation for the future. 104
Block Grants for Community Mental Health Services Mental Health’s accounting procedures do not specifically identify the segregation of duties related to the preparation and approval of the annual Standard Form SF-269A. 2006-07
Fully corrected. Mental Health has implemented procedures to ensure segregation of duties for approval and preparation of the SF-269A. 127
© 2013, California State Auditor | Privacy Policy | Conditions of Use | Download Adobe PDF Reader