EIN: 161004090
UEI: GYHUDJKAXAM9
Audit also covers 3 related EINs: 161416158, 161450067, 920540766 · unlinked EINs have no separate FAC filing
Audited by: Dopkins & Company, LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 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 March 30, 2026 (161 days ago).
What is a management decision? →During the Single Audit, we noted errors in the Schedule of Expenditures of Federal Awards that required several revisions. Context: During the Single Audit, it was noted that due to recent changes in key financial personnel, the Companies had difficulty in locating supporting documentation needed to prepare the Schedule of Expenditures for Federal Awards. Cause: The Companies did not have a formal process to track and report federal expenditures needed to prepare the Schedule of Expenditures of Federal Awards. Effect: The absence of proper formal tracking of federal expenditures, with the recent changes in key financial personnel, could result in the inaccurate reporting of expenditures over federal awards. Recommendation: The Companies should enhance their processes and internal controls over intake and tracking of grants, including identification as federal awards, to produce a complete and accurate Schedule of Expenditures of Federal Awards. Views of Responsible Official: See management’s Corrective Action Plan on page 38.
Show full finding ▾Hide full finding ▴Criteria: Under Uniform Guidance, auditees are required to submit a Schedule of Expenditures of Federal Awards that include all federal monies expended during the fiscal year. Condition: During the Single Audit, we noted errors in the Schedule of Expenditures of Federal Awards that required several revisions. Context: During the Single Audit, it was noted that due to recent changes in key financial personnel, the Companies had difficulty in locating supporting documentation needed to prepare the Schedule of Expenditures for Federal Awards. Cause: The Companies did not have a formal process to track and report federal expenditures needed to prepare the Schedule of Expenditures of Federal Awards. Effect: The absence of proper formal tracking of federal expenditures, with the recent changes in key financial personnel, could result in the inaccurate reporting of expenditures over federal awards. Recommendation: The Companies should enhance their processes and internal controls over intake and tracking of grants, including identification as federal awards, to produce a complete and accurate Schedule of Expenditures of Federal Awards. Views of Responsible Official: See management’s Corrective Action Plan on page 38.
We acknowledge this finding, and we believe the finding reflects a transitional issue rather than a systemic weakness. The errors noted in the SEFA were directly tied to turnover in key finance personnel at the time, and those conditions no longer exist. We have since stabilized the team, centralized grant reporting responsibilities, and are implementing a new accounting system that will automate federal grant tracking.
FAC accepted this audit on September 25, 2024 — management decision was due March 25, 2025.
FAC accepted this audit on September 27, 2023 — management decision was due March 27, 2024.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
As the prime contract awardee, the Companies entered into a subaward contract and did not report the required subaward information using the FSRS. Context: During the 2021 compliance audit, the auditor attempted to verify the Companies compliance with FFATA reporting requirements. It was determined that the Companies, as the prime contract awardee, did not report a subaward provided under the Youth Homelessness Demonstration Grant. Cause: The Companies do not have a procedure in place to identify federal awards that are subject to FFATA reporting. Effect: The Companies did not report a subaward granted under the Youth Homelessness Demonstration Grant. Recommendation: The Companies should become familiar with the FFATA reporting requirements and the FSRS and review each contract to determine if it is subject to FFATA.
Show full finding ▾Hide full finding ▴2021-001 CFDA #14.276 Failure to report sub-awardees in accordance with the Federal Funding Accountability and Transparency Act (FFATA) Criteria: Under FFATA, as a prime contract awardee the Companies are required to report certain subaward information to the federal government using the FFATA Subaward Reporting System (FSRS). The intent of the reporting is to empower every American with the ability to hold the government accountable for each spending decision. The end result is to reduce wasteful spending in the government. Condition: As the prime contract awardee, the Companies entered into a subaward contract and did not report the required subaward information using the FSRS. Context: During the 2021 compliance audit, the auditor attempted to verify the Companies compliance with FFATA reporting requirements. It was determined that the Companies, as the prime contract awardee, did not report a subaward provided under the Youth Homelessness Demonstration Grant. Cause: The Companies do not have a procedure in place to identify federal awards that are subject to FFATA reporting. Effect: The Companies did not report a subaward granted under the Youth Homelessness Demonstration Grant. Recommendation: The Companies should become familiar with the FFATA reporting requirements and the FSRS and review each contract to determine if it is subject to FFATA.
Finding 2021-001 CFDA 14.276 Failure to report sub-awardees in accordance with the Federal Funding Accountability and Transparency Act (FFATA) BestSelf Behavioral Health received federal funding during 2021 as a prime recipient of a grant under CFDA #14.267. The grant is subject to the Federal Funding Accountability and Transparency Act (FFATA). Under FFATA, prime recipients are required to report certain information related to subawards to the federal government using the FFATA Subaward Reporting System (FSRS). Because we did not have a procedure in place to identify federal grants that are subject to FFATA, we did not perform the required reporting under FSRS. To ensure compliance with this requirement, BestSelf Behavioral Health has identified an individual, our Director of Grants Management, who will be responsible for ensuring this reporting is done going forward. Our Director of Grants Management will review all grants for FFATA reporting requirements upon receipt of a federal award and track all deadlines for any reporting required. Additionally, the Director of Grants Management has already reviewed our existing federal awards for any FFATA reporting requirements, and has updated the FSRS system for the required reporting of our subaward under CFDA 14.276.
FAC accepted this audit on November 15, 2021 — management decision was due May 15, 2022.
FAC accepted this audit on October 11, 2020 — management decision was due April 11, 2021.
FAC accepted this audit on August 14, 2019 — management decision was due February 14, 2020.
FAC accepted this audit on August 7, 2018 — management decision was due February 7, 2019.
FAC accepted this audit on September 19, 2017 — management decision was due March 19, 2018.
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.
Browse other Single Audit organizations in New York →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
