EIN: 042505146
UEI: FF83WRGB7UB4
Audit also covers EIN: 043410322 · unlinked EINs have no separate FAC filing
Audited by: KellyVitaleRaffol, LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 29, 2025. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by June 29, 2026 (62 days ago).
What is a management decision? →FAC accepted this audit on December 12, 2024 — management decision was due June 12, 2025.
The Federal Audit Clearinghouse Data Collection form was not filed for the fiscal year ended June 30, 2023 within the time period described above in accordance with 2 CFR 200.512 (a). Cause: The FAC Data Collection filing website was subject to significant changes which unfamiliar to the Organization. In particular, the website used to notify the Organization and the auditee via email that signatures were required. This procedure has ceased. It is now incumbent on the auditor to notify the auditee of the auditor certification. The responsibility for the final filing then transfers to the auditee. Effect: Noncompliance with 2 CFR 200.512 (a), could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements as a result of the change in the filing procedures. Repeat: This is not a repeat finding. Recommendation: Once this was done the Organization was clear on the newly updated procedures for filing. Our recommendation is to document the process in the accounting policy and procedure manual. Views of Responsible Officials: Management agrees and has incorporated this procedure into the accounting manual. Corrective Action Plan: (unaudited); We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the Federal Audit Clearinghouse website update. Summarized Schedule of Prior Year Findings:Section II Findings – Financial Statement Audit: No findings were noted for the year ended June 30, 2023. Section III Findings and Questioned Costs – Major Federal Award Programs Audit: No findings were noted for the year ended June 30, 2023.
Show full finding ▾Hide full finding ▴Section II Findings – Financial Statement Audit: No findings were noted for the year ended June 30, 2024. Section III Findings and Questioned Costs – Major Federal Award Programs Audit. 2024-001 Significant Deficiency in Internal Control over compliance related to reporting the Federal Audit Clearinghouse Data Collection Form (FAC). Federal Program: US Department of Health and Human Services Substance Abuse and Mental Health Services Administration. Contract No. 6H79TI084079-02M002 AL Number 93.243. Criteria: 2 CFR 200.512 (a) requires recipients expending $750,000 or more in Federal awards during the fiscal year to submit the FAC and reporting package within the earlier of 30 calendar days after the receipt of the auditor’s report(s), or nine months after the end of the audit period. Condition: The Federal Audit Clearinghouse Data Collection form was not filed for the fiscal year ended June 30, 2023 within the time period described above in accordance with 2 CFR 200.512 (a). Cause: The FAC Data Collection filing website was subject to significant changes which unfamiliar to the Organization. In particular, the website used to notify the Organization and the auditee via email that signatures were required. This procedure has ceased. It is now incumbent on the auditor to notify the auditee of the auditor certification. The responsibility for the final filing then transfers to the auditee. Effect: Noncompliance with 2 CFR 200.512 (a), could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements as a result of the change in the filing procedures. Repeat: This is not a repeat finding. Recommendation: Once this was done the Organization was clear on the newly updated procedures for filing. Our recommendation is to document the process in the accounting policy and procedure manual. Views of Responsible Officials: Management agrees and has incorporated this procedure into the accounting manual. Corrective Action Plan: (unaudited); We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the Federal Audit Clearinghouse website update. Summarized Schedule of Prior Year Findings:Section II Findings – Financial Statement Audit: No findings were noted for the year ended June 30, 2023. Section III Findings and Questioned Costs – Major Federal Award Programs Audit: No findings were noted for the year ended June 30, 2023.
Corrective Action Plan: (unaudited): We agree with the recommendation and have updated the accounting manual. It should also be noted that the Organization has never filed late and has only had this happen once in the history of the Organization which is concurrent with the change in the FAC website update.
FAC accepted this audit on April 29, 2024 — management decision was due October 29, 2024.
FAC accepted this audit on July 13, 2023 — management decision was due January 13, 2024.
FAC accepted this audit on March 28, 2022 — management decision was due September 28, 2022.
FAC accepted this audit on January 17, 2021 — management decision was due July 17, 2021.
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
FAC accepted this audit on March 26, 2019 — management decision was due September 26, 2019.
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
FAC accepted this audit on November 13, 2016 — management decision was due May 13, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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