EIN: 050374759
UEI: YGXEU8XX5L35
Audited by: CohnReznick
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 March 30, 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 September 30, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on September 4, 2025 — management decision was due March 4, 2026.
Finding 2024.002: Procurement, Suspension and Debarment - Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Substance Abuse and Mental Health Services Projects of Regional and National Significance Certified Community Behavioral Health Clinic Expansion Grants Federal Assistance Listing Number: 93.243 and 93.696 Federal Award Identification Number and Year: H79SM087223 - 2024, H79SM086969 - 2024 Criteria In accordance with §200.213 and §180.300, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition There was no evidence that the Center reviewed certain vendors for suspension and debarment in accordance with Uniform Guidance requirements. Cause The Center did not have adequate controls to illustrate review of vendors for any suspensions or debarment. Effect The Center may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government. Questioned Costs None Context We selected a sample of five vendors for suspension and debarment testing relating to these major programs. For three vendors tested, management did not provide adequate supporting documentation to support that the vendors were not suspended or debarred. Identification of Repeat Finding Not a repeat finding. Recommendation The Center should develop a written procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Views of Responsible Officials and Planned Corrective Actions Management and the Board of Directors agree with the finding and will implement additional controls to ensure vendors are being reviewed for suspension and debarment and there is evidence of a formal review being performed.
Show full finding ▾Hide full finding ▴Finding 2024.002: Procurement, Suspension and Debarment - Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Substance Abuse and Mental Health Services Projects of Regional and National Significance Certified Community Behavioral Health Clinic Expansion Grants Federal Assistance Listing Number: 93.243 and 93.696 Federal Award Identification Number and Year: H79SM087223 - 2024, H79SM086969 - 2024 Criteria In accordance with §200.213 and §180.300, non-federal entities cannot enter into awards, subawards, or contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in federal assistance programs or activities. Condition There was no evidence that the Center reviewed certain vendors for suspension and debarment in accordance with Uniform Guidance requirements. Cause The Center did not have adequate controls to illustrate review of vendors for any suspensions or debarment. Effect The Center may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government. Questioned Costs None Context We selected a sample of five vendors for suspension and debarment testing relating to these major programs. For three vendors tested, management did not provide adequate supporting documentation to support that the vendors were not suspended or debarred. Identification of Repeat Finding Not a repeat finding. Recommendation The Center should develop a written procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Views of Responsible Officials and Planned Corrective Actions Management and the Board of Directors agree with the finding and will implement additional controls to ensure vendors are being reviewed for suspension and debarment and there is evidence of a formal review being performed.
Finding 2024.002 – Procurement, Suspension and Debarment Recommendation The Center should develop a written procedure to review all vendors in accordance with the Uniform Guidance requirements for suspension and debarment. This procedure should be reviewed with the appropriate staff to ensure compliance with the requirement. Not a repeat finding Action Taken Beginning in FY26, NMH has formally adopted the following policy and procedure to address uniform guidance requirements for suspension and debarment. This policy updates and clarifies the Center’s internal procedures, building upon the initial check process and the sporadic exclusion of monthly suspension and debarment checks conducted in FY24. See policy and procedure below: NMH POLICY & PROCEDURE FOR UNIFORM GUIDANCE REQUIREMENTS FOR SUSPENSION AND DEBARMENT To ensure that Newport Mental Health (NMH) is not doing business with vendors who have been suspended or debarred from doing business with the federal government, prior to contracting/purchase, the Vice President of Finance, or designee, will ensure the vendor/contractor is not on the List of excluded Individuals and Entities (LEIE) in the Office of Inspector General (OIG) Exclusion Database before creating a purchase order or making a payment. Procedures for Accounts Payable: New vendors or contractors must complete a current W-9 and debarment attestation form. Accounts Payable will verify that the vendor is not suspended or debarred. If a vendor or contractor is found to be suspended or debarred, Accounts Payable will flag them in NXT. This alert notifies invoice processors that federal funds cannot be used for this vendor. Any NMH Department who detects a suspended or debarred vendor should notify Accounts Payable to ensure proper flagging in the system. Procedures for Ongoing Checks: The Finance Department will generate a list of all vendors and employees paid with Federal funds and review it monthly against the LEIE using Verify Comply, an OIG Exclusion Search Software. If a vendor is found to be suspended or debarred, the Finance Department will reclassify purchases off the Federal grant and notify Accounts Payable to flag the vendor in NXT. Accounts Payable must keep documentation of each check. The Vice President of Finance oversees these processes to ensure compliance.
Finding 2024.003: Cash Management - Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Substance Abuse and Mental Health Services Projects of Regional and National Significance Certified Community Behavioral Health Clinic Expansion Grants Federal Assistance Listing Number: 93.243 and 93.696 Federal Award Identification Number and Year: H79SM087223 - 2024, H79SM086969 - 2024 Criteria In accordance with §200.305, federal payment, grantees and subgrantees that receive grant funds are responsible for maintaining controls regarding the management of federal program funds under the Uniform Guidance in 2 CFR 200.302 and 200.303. Condition The Center's drawdowns did not illustrate review and approval by management. Cause The Center did not have adequate controls to ensure drawdowns were properly approved and such approval is documented. Effect The condition may lead to inaccurate or improper drawdowns. Questioned Costs None Context We selected seven drawdowns for testing of cash management relating to these major programs. We noted there was no formal approval or evidence of review for these drawdowns Identification of Repeat Finding Not a repeat finding. Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions Management and the Board of Directors agree with the finding and will implement additional controls to ensure there is formal evidence of review being performed.
Show full finding ▾Hide full finding ▴Finding 2024.003: Cash Management - Significant Deficiency Grantor: U.S. Department of Health and Human Services Federal Program Names: Substance Abuse and Mental Health Services Projects of Regional and National Significance Certified Community Behavioral Health Clinic Expansion Grants Federal Assistance Listing Number: 93.243 and 93.696 Federal Award Identification Number and Year: H79SM087223 - 2024, H79SM086969 - 2024 Criteria In accordance with §200.305, federal payment, grantees and subgrantees that receive grant funds are responsible for maintaining controls regarding the management of federal program funds under the Uniform Guidance in 2 CFR 200.302 and 200.303. Condition The Center's drawdowns did not illustrate review and approval by management. Cause The Center did not have adequate controls to ensure drawdowns were properly approved and such approval is documented. Effect The condition may lead to inaccurate or improper drawdowns. Questioned Costs None Context We selected seven drawdowns for testing of cash management relating to these major programs. We noted there was no formal approval or evidence of review for these drawdowns Identification of Repeat Finding Not a repeat finding. Recommendation The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy. Views of Responsible Officials and Planned Corrective Actions Management and the Board of Directors agree with the finding and will implement additional controls to ensure there is formal evidence of review being performed.
Finding 2024.003 – Cash Management Recommendation The Center should develop written procedures to review all drawdowns that occur to ensure accuracy. Not a repeat finding. Action Taken Since September 2023, the Center has implemented weekly grants management reviews with the grants team and key executives. Action items are tracked through meeting agendas, minutes, and NMH’s project management platform, Monday.com. Meetings include invoice approvals for grant-funded expenditures, and review of allocations, payroll dates, and stipends for drawing down calculations. The meetings going forward will document the amounts for federal grants drawdowns and will be logged within Monday.com and through an external verification spreadsheet. Starting May 2025, an updated verification spreadsheet along with an itemized attestation was implemented.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
Finding 2023-001 – Reporting Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In accordance with OMB Memorandum M-20-21, Implementation Guidance for Supplementing Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), existing Transparency Act subaward reporting requirements may be leveraged to meet the transparency requirements outlined in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Condition It was noted that the Center did not report their first-tier subawards to FSRS (Federal Funding Accountability and Transparency Act Subaward Reporting System) in fiscal year 2023. Cause Management was not aware of this reporting requirement. Effect The Center is not in compliance with federal regulations regarding reporting in fiscal year 2023. Questioned Costs None Context A total of $455,967 was awarded to subrecipients during the year ended June 30, 2023, and one of the subrecipients, University of Rhode Island, received more than $30,000. It was noted that the Center failed to report this to FSRS. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Show full finding ▾Hide full finding ▴Finding 2023-001 – Reporting Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Criteria Under the requirements of the Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282), as amended by Section 6202 of Pub. L. No. 110-252, hereafter referred as the “Transparency Act” that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements are required to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS). In accordance with OMB Memorandum M-20-21, Implementation Guidance for Supplementing Funding Provided in Response to the Coronavirus Disease 2019 (COVID-19), existing Transparency Act subaward reporting requirements may be leveraged to meet the transparency requirements outlined in the Coronavirus Aid, Relief, and Economic Security Act (CARES Act). Condition It was noted that the Center did not report their first-tier subawards to FSRS (Federal Funding Accountability and Transparency Act Subaward Reporting System) in fiscal year 2023. Cause Management was not aware of this reporting requirement. Effect The Center is not in compliance with federal regulations regarding reporting in fiscal year 2023. Questioned Costs None Context A total of $455,967 was awarded to subrecipients during the year ended June 30, 2023, and one of the subrecipients, University of Rhode Island, received more than $30,000. It was noted that the Center failed to report this to FSRS. Identification as a Repeat Finding Not a repeat finding. Recommendation We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Views of Responsible Officials Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency.
Health Resources and Services Administration Newport County Community Mental Health Center, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. ____________________________________________________________________________ CohnReznick LLP 350 Granite Street, Suite 1200 Braintree, MA 02184 Audit Period: June 30, 2023 The finding from the June 30, 2023 schedule of findings and questioned costs is discussed below. FINDINGS - Federal Award Program Audit Name of Federal Agency: U.S. Department of Health and Human Services Federal Program Name and Assistance Listing Number: Block Grants for Community Mental Health Services under ALN 93.958 Federal Award Identification Number and Year: H79SM085689, 2021-2023 Finding 2023-001 – Reporting Significant Deficiency We recommend that the Center strengthen their system of internal controls to ensure that all reporting is consistent with requirements and instructions as provided by regulatory agencies. Action Taken Management agrees with the audit finding and will strengthen internal controls and accountability to correct the deficiency. In addition, Management will submit to the Federal funding Accountability and Transparency system the required reporting from fiscal years 2020 through 2023. If the Health Resources and Services Administration has questions regarding this plan, please call Dayna Gladstein, Chief Executive Officer at 401-846-1213.
FAC accepted this audit on February 28, 2023 — management decision was due August 28, 2023.
FAC accepted this audit on May 23, 2022 — management decision was due November 23, 2022.
During our compliance testing, we reviewed the Center's procurement policy against Uniform Guidance standards. The policy did not meet all of the considerations that are required through Federal, Uniform Guidance, and state regulations. The Center followed their procurement policy during fiscal year 2021, but should update this policy in accordance with these regulations. Fiscal year 2021 was the first instance of the Center?s written procurement policy finding. Cause: The Center?s existing procurement policy did not document all of the elements required by the Uniform Guidance. Effect: Non-compliance with the Uniform Guidance, potentially resulting in a decrease in Federal funding. Repeat Finding: No Recommendation: AAFCPAs recommends that management revise their policy to comply with current standards under the Uniform Guidance. Management Response: Management will update our procurement policies to document and meet the standards and guidance required for 2 CFR sections 200.318 ? 200.326. We will complete the updated policy and procedures by June 30, 2022.
Show full finding ▾Hide full finding ▴Finding 2021-001 Significant Deficiency Written Procurement Policy This finding impacts the procurement and suspension and debarment compliance requirement for both major programs tested: Section 223 Demonstration Programs to Improve Community Mental Health Services COVID-19 Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 93.829 93.665 Criteria: The Center must follow the procurement standards set out at 2 CFR sections 200.318 through 200.326. The Center also must use their own documented procurement procedures, which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal statutes and the procurement requirements identified in 2 CFR part 200. Condition: During our compliance testing, we reviewed the Center's procurement policy against Uniform Guidance standards. The policy did not meet all of the considerations that are required through Federal, Uniform Guidance, and state regulations. The Center followed their procurement policy during fiscal year 2021, but should update this policy in accordance with these regulations. Fiscal year 2021 was the first instance of the Center?s written procurement policy finding. Cause: The Center?s existing procurement policy did not document all of the elements required by the Uniform Guidance. Effect: Non-compliance with the Uniform Guidance, potentially resulting in a decrease in Federal funding. Repeat Finding: No Recommendation: AAFCPAs recommends that management revise their policy to comply with current standards under the Uniform Guidance. Management Response: Management will update our procurement policies to document and meet the standards and guidance required for 2 CFR sections 200.318 ? 200.326. We will complete the updated policy and procedures by June 30, 2022.
April 27, 2022 U.S. Department of Health and Human Services Newport Mental Health respectfully submits the following corrective action plan for the year ended March 28, 2022. Name and address of independent public accounting firm: Audit period: The findings from the June 30, 2021 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS-FEDERAL AWARD PROGRAMS AUDITS SIGNIFICANT DEFICIENCY U.S. Department of Health and Human Services: Finding 2021-001 Written Procurement Policy This finding impacts the procurement and suspension and debarment compliance requirement for both major programs tested: Section 223 Demonstration Programs to Improve Community Mental Health Services Emergency Grants to Address Mental and Substance Use Disorders During COVID-19 Recommendation: AAFCPAs recommends that management revise their policy to comply with current standards under the Uniform Guidance. Management Response: Management will update our procurement policies to document and meet the standards and guidance required for 2 CFR sections 200.318 - 200.326. We will complete the updated policy and procedures by June 30, 2022. If the U.S. Department of Health and Human Services has questions regarding this plan, please call Jason D. Costa at 401-846-1213 Ext. 171. Sincerely yours, Jason D. Costa
FAC accepted this audit on January 26, 2021 — management decision was due July 26, 2021.
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