EIN: 222525437
UEI: Q68WYJ7DJC77
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 5, 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 5, 2026 (101 days from today).
What is a management decision? →During our testing of FFATA reporting requirements, we noted that the Organization did not submit required subaward reports to FSRS in a timely manner. Cause: The Organization misunderstood the applicability of FFATA reporting requirements to certain subawards under this program and, as a result, did not submit reports into FSRS until the requirements were clarified and it was determined that FFATA reporting was required. Potential Effect: Untimely reporting of subaward data results in noncompliance with FFATA and may reduce transparency into federal spending. Continued noncompliance could subject the Organization to increased federal or pass-through monitoring, corrective action requirements, or other administrative actions by the federal awarding agency. Questioned Costs: None. This finding relates to reporting compliance and does not result in questioned costs. Context: 2 of 3 total subrecipients were selected for testing. The sample was not statistically valid. Transactions Tested 2 Subaward Not Reported 0 Report Not Timely 2 Subaward Amount Incorrect 0 Subaward Missing Key Elements 0 Dollar amount of Tested Transactions $464,815 Subaward Not Reported $0 Report Not Timely $464,815 Subaward Amount Incorrect $0 Subaward Missing Key Elements $0 Recommendation: We recommend that the Organization establish and document a formal internal control process over FFATA reporting. Such controls should include a month end compliance calendar or tracking mechanism to identify subawards subject to FFATA, clearly assigned reporting responsibilities, and a secondary supervisory review to ensure that all required subaward reports are submitted accurately and timely in FSRS. Views of responsible officials: Management of the Organization agrees with the finding. FAIN included in the above finding: Number Award Period 1H79TI083701-01 May 2021-May 2024 5H79TI080903-03 September 2018-September 2023 H79TI085195-01 September 2022-September 2027 1H79TI084419-01 September 2021-September 2026 6H79SM082420-01 September 2019-September 2024 1H79SM089500-01 September 2023-September 2028 1H79TI086935-01 September 2023-September 2028 1H79TI086419-01 September 2023-September 2028
Show full finding ▾Hide full finding ▴Finding 2024-001: Timeliness of Reporting Federal Program: U.S. Department of Health and Human Services Assistance Listing 93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance ("SAMHSA") - see below for listing of Federal Award Identification Numbers ("FAIN") Criteria: In accordance with Federal Funding Accountability and Transparency Act ("FFATA") and 2 CFR §170.220, prime recipients of federal grants and cooperative agreements must report first-tier subaward information into Federal Subaward Reporting System ("FSRS") by the end of the month following the month in which the obligation was made. Condition: During our testing of FFATA reporting requirements, we noted that the Organization did not submit required subaward reports to FSRS in a timely manner. Cause: The Organization misunderstood the applicability of FFATA reporting requirements to certain subawards under this program and, as a result, did not submit reports into FSRS until the requirements were clarified and it was determined that FFATA reporting was required. Potential Effect: Untimely reporting of subaward data results in noncompliance with FFATA and may reduce transparency into federal spending. Continued noncompliance could subject the Organization to increased federal or pass-through monitoring, corrective action requirements, or other administrative actions by the federal awarding agency. Questioned Costs: None. This finding relates to reporting compliance and does not result in questioned costs. Context: 2 of 3 total subrecipients were selected for testing. The sample was not statistically valid. Transactions Tested 2 Subaward Not Reported 0 Report Not Timely 2 Subaward Amount Incorrect 0 Subaward Missing Key Elements 0 Dollar amount of Tested Transactions $464,815 Subaward Not Reported $0 Report Not Timely $464,815 Subaward Amount Incorrect $0 Subaward Missing Key Elements $0 Recommendation: We recommend that the Organization establish and document a formal internal control process over FFATA reporting. Such controls should include a month end compliance calendar or tracking mechanism to identify subawards subject to FFATA, clearly assigned reporting responsibilities, and a secondary supervisory review to ensure that all required subaward reports are submitted accurately and timely in FSRS. Views of responsible officials: Management of the Organization agrees with the finding. FAIN included in the above finding: Number Award Period 1H79TI083701-01 May 2021-May 2024 5H79TI080903-03 September 2018-September 2023 H79TI085195-01 September 2022-September 2027 1H79TI084419-01 September 2021-September 2026 6H79SM082420-01 September 2019-September 2024 1H79SM089500-01 September 2023-September 2028 1H79TI086935-01 September 2023-September 2028 1H79TI086419-01 September 2023-September 2028
Finding 2024-001: Timeliness of Reporting During a recent compliance review, it was identified that the organization did not have a formalized process to ensure consistent compliance with the reporting requirements under the Federal Funding Accountability and Transparency Act (FFATA). While the organization maintains strong financial management and grant oversight practices, FFATA-specific procedures had not been explicitly incorporated into written policies, subrecipient agreements, or monitoring tools. Name of Contact Person: Emily Stewart, Chief Executive Officer Applicable Requirement FFATA requires prime recipients of federal funding to report certain subaward and executive compensation information to the federal government to promote transparency in the use of federal funds. These requirements are implemented through federal grant regulations including 2 CFR Part 170 and applicable provisions within 45 CFR Part 75. Corrective Actions Plan: To address this issue and strengthen compliance controls, the organization has implemented the following corrective actions: 1. Retroactive Reporting Completion The organization conducted a comprehensive review of all applicable federal awards. All required FFATA subaward reports from FY19 through the present have been entered into SAM.gov to ensure full compliance with federal reporting requirements. 2. Policy Updates Financial policies and procedures are being updated to include specific guidance regarding FFATA reporting requirements and internal responsibilities for ensuring compliance. 3. Contract Amendments Existing subrecipient agreements have been amended to include an attestation that they are compliant with FFATA requirements and 2 CFR 200. Amended contracts were distributed to all applicable subrecipients to ensure compliance with federal reporting obligations. 4. Subrecipient Monitoring Enhancements The organization has updated its subrecipient monitoring checklist to include verification of FFATA-related compliance requirements as part of ongoing oversight activities. 5. Training and Capacity Building Development staff and the Grants Accountant have registered for a training sponsored by the Department of Justice titled “Pass-through Entity’s Oversight Responsibilities for Subrecipients.” They attended the training online on Wednesday, March 25 2026. We are actively seeking additional compliance training to ensure staff fully understand FFATA requirements and any related compliance obligations. This step is intended to supplement existing financial compliance training and confirm that no additional requirements have been overlooked. Ongoing Monitoring The organization will monitor implementation of these corrective actions and incorporate FFATA compliance into routine grant management and subrecipient monitoring processes moving forward. Conclusion These corrective measures are intended to strengthen internal controls, improve transparency, and ensure full compliance with federal grant reporting requirements going forward. Anticipated Completion Date: Immediately
FAC accepted this audit on December 15, 2019 — management decision was due June 15, 2020.
Payroll expenses were not allocated in the general ledger to the correct programs in a timely manner. And, they were not supported by adequate documentation until March 2019 of the year ended June 30, 2019. Lastly, the payroll expenses until March 2019 of the year ended June 30, 2019 were not recorded in the general ledger to the correct programs timely. Criteria: Per the Uniform Guidance (2 CFR 200.430(i) Compensation ? Personal Services, Standards for Documentation of Personal Services), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. In addition to other requirements, these records must be supported by a system of internal control, which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Cause: The internal control system was not changed until March 2019 due to the annual audit for the year ended June 30, 2018 having not been completed until February 28, 2019. (See discussion of prior year finding 2018-002 in Section IV). Effect: Payroll expenses were allocated to what appeared to be the incorrect programs resulting in billing to federal programs being incorrect since they were not supported by adequate payroll records that documented the work performed and that the expenses were accurate, allowable and properly allocated. Also, the general ledger did not reflect the proper payroll expenses by program, which required an adjustment to be recorded well after the month end. Context: A haphazard sample of 40 payroll transactions were tested, 5 of which were found to be recorded in the incorrect general ledger program account. As a result of the findings, Management performed a review of 100% of the payroll transactions, re-allocated payroll to the correct programs based on their knowledge of the employee and related casework, and posted an adjustment to the general ledger to correct for the errors. The review and adjustment were done by management proactively after receiving the audit finding 2018-002 on February 28, 2019, and completed prior to the start of the 2019 audit. Recommendation: Management should continue its diligent implementation of internal controls over payroll from March 2019 and thereafter that appear to be working effectively to allocate and record payroll to the correct program in the general ledger. Questioned Costs: None.
Show full finding ▾Hide full finding ▴Section II ? Federal Award Findings and Questioned Costs SIGNIFICANT DEFICIENCIES IN INTERNAL CONTROL OVER FEDERAL AWARDS Agency: U.S. Department of Health and Human Services Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance CFDA #: 93.243 ? 2019-001 Allowable Costs/Cost Principles Condition: Payroll expenses were not allocated in the general ledger to the correct programs in a timely manner. And, they were not supported by adequate documentation until March 2019 of the year ended June 30, 2019. Lastly, the payroll expenses until March 2019 of the year ended June 30, 2019 were not recorded in the general ledger to the correct programs timely. Criteria: Per the Uniform Guidance (2 CFR 200.430(i) Compensation ? Personal Services, Standards for Documentation of Personal Services), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. In addition to other requirements, these records must be supported by a system of internal control, which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Cause: The internal control system was not changed until March 2019 due to the annual audit for the year ended June 30, 2018 having not been completed until February 28, 2019. (See discussion of prior year finding 2018-002 in Section IV). Effect: Payroll expenses were allocated to what appeared to be the incorrect programs resulting in billing to federal programs being incorrect since they were not supported by adequate payroll records that documented the work performed and that the expenses were accurate, allowable and properly allocated. Also, the general ledger did not reflect the proper payroll expenses by program, which required an adjustment to be recorded well after the month end. Context: A haphazard sample of 40 payroll transactions were tested, 5 of which were found to be recorded in the incorrect general ledger program account. As a result of the findings, Management performed a review of 100% of the payroll transactions, re-allocated payroll to the correct programs based on their knowledge of the employee and related casework, and posted an adjustment to the general ledger to correct for the errors. The review and adjustment were done by management proactively after receiving the audit finding 2018-002 on February 28, 2019, and completed prior to the start of the 2019 audit. Recommendation: Management should continue its diligent implementation of internal controls over payroll from March 2019 and thereafter that appear to be working effectively to allocate and record payroll to the correct program in the general ledger. Questioned Costs: None.
Identified Issues 2019-001 - Payroll expenses were not allocated in the general ledger to the correct programs in a timely manner. And, they were not supported by adequate documentation until March 2019 of the year ended June 30, 2019. Lastly, the payroll expenses until March 2019 of the year ended June 30, 2019 were not recorded in the general ledger to the correct programs timely. Corrective Measures - Casa agrees with the findings as they are carry forward findings from previous audit. Changes were made to internal controls effective March 2019 to address these issues. Changes included upgrading our payroll software to accomodate additional paycodes, retraining staff on completing timesheets and implementing a new month end closing checklist to ensure any issues have been addressed. Timeframe - Implemented March 2019. As noted in findings, no discrepancies were found post March 2019 when changes were implemented. Action deemed successful when - No findings in FY20 audit Means of evaluation - Bi-Annual internal audit and annual audit by external auditor Name and titile of person responsible for this issue - Iris Anez, Director of Finance
2018-002
FAC accepted this audit on March 30, 2019 — management decision was due September 30, 2019.
GSA_MIGRATION
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2017-001
FAC accepted this audit on April 5, 2018 — management decision was due October 5, 2018.
GSA_MIGRATION
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2016-003
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2016-003
FAC accepted this audit on March 14, 2017 — management decision was due September 14, 2017.
GSA_MIGRATION
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