EIN: 204048014
UEI: PA8LEWF1NQJ6
Audited by: Forvis Mazars LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 19, 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 19, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on December 5, 2024 — management decision was due June 5, 2025.
FAC accepted this audit on February 23, 2024 — management decision was due August 23, 2024.
FAC accepted this audit on December 27, 2022 — management decision was due June 27, 2023.
FAC accepted this audit on November 23, 2021 — management decision was due May 23, 2022.
The Block Grant (93.959) was funded with a combination of state and federal dollars. When passing through the funds to subrecipients, Health Network included the awarded amounts to subrecipients but did not identify the portion of the funding that was federally funded. Additionally, Health Network did not include the assistance listing number in the award information provided to the subrecipient for both 93.788 and 93.959 grants. The omission of this information does not conform to the requirements outlined by Uniform Guidance. Questioned Costs: None Context: (a) A total of two subrecipients out of a population of seven were selected for testing. Evidence to support that the assistance listing number was communicated to the subrecipient was not available. (b) A total of five subrecipients out of a population of 21 were selected for testing. Evidence to support that the amount of the pass-through award that was federally funded and assistance listing numbers were communicated to the subrecipient was not available. Effect: The potential impact of not providing required award information to a subrecipient is that the subrecipient is in a violation of federal regulations and federal funding may be misreported or not utilized for the purposes described in the grant agreement. The subrecipient activities prescribed above and documentation of such activities is the control necessary to ensure such risks are properly mitigated. Causes: Turnover within the Health Network organization caused a loss of experienced staff who are familiar with the grants and subrecipient monitoring requirements. Identification as a repeat finding: Not applicable. Recommendation: We recommend that Health Network include all required information listed in 2 CFR Section 200.332(a) in contract templates. In addition, we recommend that Health Network review all signed contracts prior to award disbursement to ensure necessary information has been provided to subrecipient. Performance of subrecipient monitoring should be documented by including supporting documentation in the contract file. Views of Responsible Officials: Health Network agrees with the finding. See separate auditee document for planned corrective action.
Show full finding ▾Hide full finding ▴Finding: Subrecipient Monitoring Programs: (a) State Targeted Response to the Opioid Crisis Grants (b) Block Grants for Prevention and Treatment of Substance Abuse CFDA Number: (a) 93.788 (b) 93.959 Sponsoring Agency: (a) Department of Health and Human Services (b) Department of Health and Human Services Sponsor Award Number: (a) 19 IHJA 116045, 20 IHJA 162763, and 20 IHJA 141511 (b) 21 IHJA 161991 Award Period: (a) September 30, 2019 - June 30, 2021 (b) July 1, 2020 - June 30, 2021 Criteria or Specific Requirement: In accordance with 2 CFR Section 200.332(a) the pass- through entity must: (a) Ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the federal award and subaward. Required information to provide to the subrecipient by the pass-through entity includes the amount of federal funds passed down and the assistance listings number. The full listing of requirements can be found at 2 CFR Section 200.332(a). Condition: The Block Grant (93.959) was funded with a combination of state and federal dollars. When passing through the funds to subrecipients, Health Network included the awarded amounts to subrecipients but did not identify the portion of the funding that was federally funded. Additionally, Health Network did not include the assistance listing number in the award information provided to the subrecipient for both 93.788 and 93.959 grants. The omission of this information does not conform to the requirements outlined by Uniform Guidance. Questioned Costs: None Context: (a) A total of two subrecipients out of a population of seven were selected for testing. Evidence to support that the assistance listing number was communicated to the subrecipient was not available. (b) A total of five subrecipients out of a population of 21 were selected for testing. Evidence to support that the amount of the pass-through award that was federally funded and assistance listing numbers were communicated to the subrecipient was not available. Effect: The potential impact of not providing required award information to a subrecipient is that the subrecipient is in a violation of federal regulations and federal funding may be misreported or not utilized for the purposes described in the grant agreement. The subrecipient activities prescribed above and documentation of such activities is the control necessary to ensure such risks are properly mitigated. Causes: Turnover within the Health Network organization caused a loss of experienced staff who are familiar with the grants and subrecipient monitoring requirements. Identification as a repeat finding: Not applicable. Recommendation: We recommend that Health Network include all required information listed in 2 CFR Section 200.332(a) in contract templates. In addition, we recommend that Health Network review all signed contracts prior to award disbursement to ensure necessary information has been provided to subrecipient. Performance of subrecipient monitoring should be documented by including supporting documentation in the contract file. Views of Responsible Officials: Health Network agrees with the finding. See separate auditee document for planned corrective action.
CORRECTIVE ACTION PLAN Report Issued October 28, 2021 FISCAL YEAR OF FINDING: Year ended June 30, 2021 AUDITOR FINDING: 2021-001 Subrecipient Monitoring In accordance with 2 CFR Section 200.332(a) the pass-through entity must: (a) Ensure that every subaward is clearly identified to the subrecipient as a subaward and includes the following information at the time of the subaward and if any of these data elements change, include the changes in subsequent subaward modification. When some of this information is not available, the pass-through entity must provide the best information available to describe the Federal award and subaward. Required information to provide to the subrecipient by the pass-through entity includes the amount of Federal Funds passed down and the assistance listings number. Health Network (pass-through entity) received assistance listing number 93.959 (Block Grants for Prevention and Treatment of Substance Abuse) grant funded with a combination of state and federal dollars. Health Network included identified awarded amounts to subrecipients but did not identify the amount of the pass-through award that was Federally Funded. In addition, under the 93.788 (State Targeted Response to the Opioid Crisis Grants) and above 93.959 grants Health Network did not include the assistance listing number in the award information provided to the subrecipient. Missing required information does not conform to the requirements outlined by Uniform Guidance. CLIENT PLANNED ACTION: Health Network has added details of Federal award amounts within new contracts to include the percentage of federal funds as well as the assistance listing number/Catalog of Federal Domestic Assistance (CFDA) number. All relevant language has been added to subrecipient contracts through contract exhibits concerning supplemental provision for federal awards as contracts are renewed. Moreover, Health Network has hired new staff and is revamping its contracting process to ensure all necessary elements are met in the future. CLIENT RESPONSIBLE PARTY: Ryan Smith, VP Operations & MSO Services COMPLETION DATE: 10.18.2021
FAC accepted this audit on November 4, 2020 — management decision was due May 4, 2021.
Documentation to support compliance with the above requirements was not available. As population is one subrecipient, 100% of instances were tested, and AspenPointe Health Network failed on all subrecipient monitoring criteria above with the exception of criteria b. Questioned Costs: None Context: 100% of the population was tested to evaluate compliance with the applicable subrecipient monitoring requirements, noting the issues described above. Causes: This program was new to the Company. Subrecipient is a recipient of federal awards under this program as well as other MSO (Managed Services Organization) programs, as such, Company was unaware that subrecipient monitoring was required by the Company. Effect: The potential impact of not actively monitoring subrecipient activity is that the subrecipient is in a violation of Federal regulations and Federal funding may be misused or not utilized for the purposes described in the grant agreement. The monitoring activities prescribed above and the documentation of such activities is the control necessary to ensure such risks are properly mitigated. Identification as a repeat finding: Not applicable. Recommendation: We recommend that the Company actively monitors its subrecipient to include the above prescribed activities. For item (e), we recommend implementing a formal risk review prior to contract award, as well as periodically. Performance of subrecipient monitoring should be documented by including supporting documentation in the contract file. Views of Responsible Officials: The Company agrees with the finding. See separate auditee document for planned corrective action.
Show full finding ▾Hide full finding ▴Finding: Subrecipient Monitoring Programs: State Targeted Response to the Opioid Crisis Grants CFDA Number:93.788 Sponsoring Agency: Department of Health and Human Services Sponsor Award Number: 19 IHJA 116045 Award Period: September 30, 2018 - September 29, 2020 Criteria or Specific Requirement: In accordance with 2 CFR Section 200.331(f) the pass-through entity monitoring must include: a. Pass-through entities must determine whether an applicant for a subaward has provided a Dun and Bradstreet Data Universal Numbering System (DUNS) number as part of its application b. Pass-through entities must identify to the subrecipient the Federal award information c. Pass-through entities must monitor the subrecipient's use of Federal awards through reporting, site visits, regular contact, or other means to provide reasonable assurance that the subrecipient administers Federal awards in compliance with laws, regulations, and agreement provisions. d. Pass-through entities must ensure that subrecipient have met audit requirements based on Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ?200.501 Audit requirements. e. Pass-through entities should evaluate the impact of subrecipient activities on the pass-through entity's ability to comply with applicable Federal regulations Condition: Documentation to support compliance with the above requirements was not available. As population is one subrecipient, 100% of instances were tested, and AspenPointe Health Network failed on all subrecipient monitoring criteria above with the exception of criteria b. Questioned Costs: None Context: 100% of the population was tested to evaluate compliance with the applicable subrecipient monitoring requirements, noting the issues described above. Causes: This program was new to the Company. Subrecipient is a recipient of federal awards under this program as well as other MSO (Managed Services Organization) programs, as such, Company was unaware that subrecipient monitoring was required by the Company. Effect: The potential impact of not actively monitoring subrecipient activity is that the subrecipient is in a violation of Federal regulations and Federal funding may be misused or not utilized for the purposes described in the grant agreement. The monitoring activities prescribed above and the documentation of such activities is the control necessary to ensure such risks are properly mitigated. Identification as a repeat finding: Not applicable. Recommendation: We recommend that the Company actively monitors its subrecipient to include the above prescribed activities. For item (e), we recommend implementing a formal risk review prior to contract award, as well as periodically. Performance of subrecipient monitoring should be documented by including supporting documentation in the contract file. Views of Responsible Officials: The Company agrees with the finding. See separate auditee document for planned corrective action.
AspenPointe Health Network has implemented and documented controls to ensure that subrecipient monitoring requirements are met in the future. Training was immediately conducted with the Health Network staff managed care administrators following this finding. In addition, an audit was conducted to ensure proper subrecipient assessment documentation checklists are in place. We have reviewed additional subrecipients and show that the proper routines were followed in all cases. Continuous monitoring is in place to ensure all reviews are timely and correct. In addition, responsibility of this program was changed from the Vice President of Health Network to the Vice President of Accounting and Finance. Name of Responsible Person: Gene Contreras, Vice President of Accounting and Finance Project Completion Date: August 31, 2020.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 29, 2018 — management decision was due May 29, 2019.
FAC accepted this audit on December 12, 2017 — management decision was due June 12, 2018.
FAC accepted this audit on December 8, 2016 — management decision was due June 8, 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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