EIN: 131958990
UEI: MDJJCNVWMMN3
Audited by: Smith Elliot Kearns & Company
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 June 28, 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 December 28, 2026 (121 days from today).
What is a management decision? →FAC accepted this audit on June 23, 2025 — management decision was due December 23, 2025.
FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
The Academy’s 2022 data collection form was not submitted within nine months after the end of the audit period. Cause: The audit was not able to be completed before the deadline due to the material weakness noted in Finding 2023-001. Effect: Non-timely electronic submission of federal reporting package represents noncompliance with regulations, which could have implications on federal funding. Context: The Academy did not have a proper set of internal controls in place to report timely. Questioned costs: None reported Repeat Finding: Yes, a finding in 2022, 2022-003 and in 2021, 2021-002. Recommendation: We recommend the Academy ensure its controls over timely electronic submission of federal report package is effective. Views of responsible officials and planned corrective actions: The Academy agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Section III. Findings and Questioned Costs for Federal Awards Other Matter - Noncompliance/Material Weakness Finding 2023-003: Timely Submission of the Data Collection Form Research and Development Cluster (93.279) Agency and Award: Department of Health and Human Services: National Institutes of Health Drug Abuse and Addiction Research Programs for Assistance Listing Number 93.279 Criteria: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 days of the auditor’s report or nine months after the end of the audit period. Condition: The Academy’s 2022 data collection form was not submitted within nine months after the end of the audit period. Cause: The audit was not able to be completed before the deadline due to the material weakness noted in Finding 2023-001. Effect: Non-timely electronic submission of federal reporting package represents noncompliance with regulations, which could have implications on federal funding. Context: The Academy did not have a proper set of internal controls in place to report timely. Questioned costs: None reported Repeat Finding: Yes, a finding in 2022, 2022-003 and in 2021, 2021-002. Recommendation: We recommend the Academy ensure its controls over timely electronic submission of federal report package is effective. Views of responsible officials and planned corrective actions: The Academy agrees with the finding. See corrective action plan.
Identifying Number: 2023-003 Finding: Timely Submission of the Data Collection Form Corrective Actions Taken or Planned: Management’s Response to Audit Finding on Timely Submission of the Data Collection Form During the 2023 calendar year, AACAP (The Academy) did not submit the 2022 data collection form within nine months after the end of the audit period. Management takes this deficiency seriously and is committed to improving the timeliness of accounting functions. The following procedures are being implemented: 1. An outsourced accounting and consulting firm provided 2023 financial services to the Academy and worked in conjunction with a federal grant consultant bring federal reports current. Additionally, the Academy hired in-house financial staff with experience in federal grant reporting to oversee the process. We expect that 2023 and future federal reports will be filed on a timely basis. Name of Responsible Person: Heidi Fordi, Executive Director/CEO Projected Date of Completion: September 23, 2024
2022-003, 2021-002
FAC accepted this audit on July 9, 2024 — management decision was due January 9, 2025.
The Academy’s 2022 data collection form was not submitted within nine months after the end of the audit period. Cause: The audit was not able to be completed before the deadline due to material weakness noted in 2022-001 above. Effect: Non-timely electronic submission of federal reporting package represents noncompliance with regulations, which could have implications on federal funding. Context: The Academy did not have a proper set of internal controls in place to report timely. Questioned costs: None reported Repeat Finding: Yes, a finding in 2021, 2021-002. Recommendation: We recommend the Academy ensure its controls over timely electronic submission of federal report package is effective. Views of responsible officials and planned corrective actions: The Academy agrees with the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴Section III. Findings and Questioned Costs for Federal Awards Other Matter - Noncompliance/Material Weakness Finding 2022-003: Timely Submission of the Data Collection Form Research and Development Cluster (93.279) Agency and Award: Department of Health and Human Services: National Institutes of Health Drug Abuse and Addiction Research Programs for Assistance Listing Number 93.279 Criteria: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 days of the auditor’s report or nine months after the end of the audit period. Condition: The Academy’s 2022 data collection form was not submitted within nine months after the end of the audit period. Cause: The audit was not able to be completed before the deadline due to material weakness noted in 2022-001 above. Effect: Non-timely electronic submission of federal reporting package represents noncompliance with regulations, which could have implications on federal funding. Context: The Academy did not have a proper set of internal controls in place to report timely. Questioned costs: None reported Repeat Finding: Yes, a finding in 2021, 2021-002. Recommendation: We recommend the Academy ensure its controls over timely electronic submission of federal report package is effective. Views of responsible officials and planned corrective actions: The Academy agrees with the finding. See corrective action plan.
Identifying number: 2022-003: Finding: The Academy’s 2022 data collection form was not submitted within nine months after the end of the audit period. Corrective Actions Taken or Planned: 1. Beginning in fall of 2022, the Academy has contracted with an outsourced accounting and consulting firm to manage the financial reporting surrounding its federal funding. The firm is working in consultation with organization leadership and a federal grant consultant to provide the necessary support to produce the federal report package prior to the reporting deadline. Name of Responsible Person: Heidi Fordi, Executive Director/CEO Projected Date of Completion: July 2024
2021-002
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on December 22, 2020 — management decision was due June 22, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on September 13, 2018 — management decision was due March 13, 2019.
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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