EIN: 042611055
UEI: QHPHMY9XRY68
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 2026. 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 October 1, 2026 (29 days from today).
What is a management decision? →During the year under audit, the Organization transitioned to a new payroll service provider and did not retain employee timesheets for the audit period. As a result, timesheets were not available to support the payroll registers provided. However, the contract is a unit‑rate contract, and compensation is not based on actual hours worked. Questioned Costs: N/A Context: The Organization did not have timesheets to support the allocation of time spent on federal awards. Payroll registers were available and provided for review. Cause: The Organization did not retain employee timesheets during the transition to a new payroll provider and did not have controls in place to ensure continued retention of time and effort documentation. Effect: Payroll registers were provided to support payroll expenses; however, there was no supporting documentation (timesheets) to substantiate the payroll registers or the allocation of time to federal awards. There is no noncompliance with the terms of the contract, as the contract is a unit‑rate contract and does not require payment based on actual hours worked. Repeat Finding: Yes Recommendation: It is recommended that the Organization design and implement controls to ensure that time and effort related to federal programs is appropriately documented and retained in accordance with Uniform Guidance requirements, regardless of contract type. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: Commonwealth of Massachusetts Pass-Through Number(s): Various Award Period: 7/1/2024 – 6/30/2025 Type of Finding: Material Weakness on Internal Control over Compliance Criteria or specific requirement: The Organization is required to maintain records of the time spent on each federal award. The records must reflect the total activity for which each employee is compensated and the percentage of their time that is spent on each federal award. Condition: During the year under audit, the Organization transitioned to a new payroll service provider and did not retain employee timesheets for the audit period. As a result, timesheets were not available to support the payroll registers provided. However, the contract is a unit‑rate contract, and compensation is not based on actual hours worked. Questioned Costs: N/A Context: The Organization did not have timesheets to support the allocation of time spent on federal awards. Payroll registers were available and provided for review. Cause: The Organization did not retain employee timesheets during the transition to a new payroll provider and did not have controls in place to ensure continued retention of time and effort documentation. Effect: Payroll registers were provided to support payroll expenses; however, there was no supporting documentation (timesheets) to substantiate the payroll registers or the allocation of time to federal awards. There is no noncompliance with the terms of the contract, as the contract is a unit‑rate contract and does not require payment based on actual hours worked. Repeat Finding: Yes Recommendation: It is recommended that the Organization design and implement controls to ensure that time and effort related to federal programs is appropriately documented and retained in accordance with Uniform Guidance requirements, regardless of contract type. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services Block Grants for Community Mental Health Services– Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization design and implement controls to ensure that time and effort related to federal programs is appropriately documented and retained in accordance with Uniform Guidance requirements, regardless of contract type. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New Management is continuing advocacy to recover missing documentation from previous payroll provider. New payroll provider maintains all records and archives. For those employees who work on federal grants, attestations of time spent on programs are being produced. Name(s) of the contact person(s) responsible for corrective action: Kate Mombourquette Planned completion date for corrective action plan: Completed 12/31/2025
2024-001
During our testing, we noted one instance out of a sample of forty where invoices were not supported with documented approval in accordance with internal control policies. Questioned Costs: None Context: The Organization did not obtain proper approval for one invoices. Cause: The controls in place were not operating effectively to ensure expenses were properly approved. Effect: Expenses were not properly approved in accordance with internal controls. Repeat Finding: No Recommendation: It is recommended that the Organization review controls in place to ensure expenses are approved and maintain evidence of approval. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: Commonwealth of Massachusetts Pass-Through Number(s): Various Award Period: 7/1/2024 – 6/30/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Organizations must establish and maintain effective internal controls that safeguard cash and other assets, prevent improper or unauthorized disbursements, ensure compliance with federal statutes, regulations, and award terms. Condition: During our testing, we noted one instance out of a sample of forty where invoices were not supported with documented approval in accordance with internal control policies. Questioned Costs: None Context: The Organization did not obtain proper approval for one invoices. Cause: The controls in place were not operating effectively to ensure expenses were properly approved. Effect: Expenses were not properly approved in accordance with internal controls. Repeat Finding: No Recommendation: It is recommended that the Organization review controls in place to ensure expenses are approved and maintain evidence of approval. Views of Responsible Officials: There is no disagreement with the audit finding.
U.S. Department of Health and Human Services Block Grants for Community Mental Health Services– Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization review controls in place to ensure expenses are approved and maintain evidence of approval. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: New Management has adopted a new A/P process for invoice approvals. Approved invoices are required for expenses to be paid. All autopay features on utility bills has been removed. Name(s) of the contact person(s) responsible for corrective action: Kate Mombourquette Planned completion date for corrective action plan: Completed 12/31/2025
FAC accepted this audit on January 17, 2025 — management decision was due July 17, 2025.
During our testing, it was noted that the Organization did not have internal controls designed to ensure employees time and effort spent on the above reference program was properly documented. Questioned Costs: $36,451 Context: The Organization timesheets did not support the payroll costs that were charged to the federal program. Cause: The Organization did not have documentation to support time spent on each federal award on a monthly basis. Effect: The Organization is not in compliance with federal law and time and effort reporting as required under Uniform Guidance. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grants for Community Mental Health Services Assistance Listing Number: 93.958 Pass-Through Agency: Commonwealth of Massachusetts Pass-Through Number(s): Various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Material Weakness on Internal Control over Compliance and Material Noncompliance Criteria or specific requirement: The Organization is required to maintain records of the time spent on each federal award on a monthly basis. The records must reflect the total activity for which each employee is compensated and the percentage of their time that is spent on each federal award. Condition: During our testing, it was noted that the Organization did not have internal controls designed to ensure employees time and effort spent on the above reference program was properly documented. Questioned Costs: $36,451 Context: The Organization timesheets did not support the payroll costs that were charged to the federal program. Cause: The Organization did not have documentation to support time spent on each federal award on a monthly basis. Effect: The Organization is not in compliance with federal law and time and effort reporting as required under Uniform Guidance. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.
U.S. Department of Mental Health 2024-001 Block Grants for Community Mental Health Services – Assistance Listing No. 93.958 Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Edinburg will be implementing procedures in accordance with 2 CFR 200.430(i) by collecting effort reports for exempt employees who are split across multiple federally funded contracts for each payroll period. Non-exempt employees will be required to complete their time and effort reporting within our payroll module, which will maintain the record and electronic signatures. Any corrections will be collected and reconciled before the contract period is closed. Name(s) of the contact person(s) responsible for corrective action: Debra Veth, Planned completion date for corrective action plan: 6/30/2025 If the U.S. Department of Mental Health has questions regarding this plan, please call Debra Veth at 781-761-5139 or email dveth@edinburgcenter.org
FAC accepted this audit on February 20, 2024 — management decision was due August 20, 2024.
FAC accepted this audit on January 20, 2023 — management decision was due July 20, 2023.
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
FAC accepted this audit on November 30, 2020 — management decision was due May 30, 2021.
FAC accepted this audit on January 31, 2020 — management decision was due July 31, 2020.
FAC accepted this audit on November 14, 2018 — management decision was due May 14, 2019.
FAC accepted this audit on December 7, 2017 — management decision was due June 7, 2018.
FAC accepted this audit on December 6, 2016 — management decision was due June 6, 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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