Concept Health System, Inc

EIN: 237063810

UEI: HUEFQWM6EST7

Data as of August 26, 2026

Concept Health System, Inc10 audit years2 findings
10
Audit Years
2
Total Findings
0
Repeat Findings

FY 2024-06-30

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on January 9, 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 July 9, 2025 (413 days ago).

What is a management decision? →
2024-001
Cost Allowability
QUESTIONED COSTS

Finding 2024-001 Department of Health and Human Services 2024-001 – The Organization should strengthen controls in payroll and other expenses Noncompliance (Significant Deficiency) Program: Assistance Listing 93.958 and 93.959 - Block Grant for Community Mental Health and Prevention and Treatment of Substance Abuse Conditions: Allegations of falsification of hours worked on a timecard resulting in overpayment and unauthorized use of a company credit card. Criteria: In accordance with the Uniform Guidance, allowable costs must be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Cause: Due to an internal control weakness, the transactions were processed. Recommendation: In order to prevent future occurrences of the noncompliance, policies should be developed, and procedures implemented. Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur. Known Cost Per Grantor $22,480

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Full finding narrative

Finding 2024-001 Department of Health and Human Services 2024-001 – The Organization should strengthen controls in payroll and other expenses Noncompliance (Significant Deficiency) Program: Assistance Listing 93.958 and 93.959 - Block Grant for Community Mental Health and Prevention and Treatment of Substance Abuse Conditions: Allegations of falsification of hours worked on a timecard resulting in overpayment and unauthorized use of a company credit card. Criteria: In accordance with the Uniform Guidance, allowable costs must be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 CFR Part 200, Subpart E. Cause: Due to an internal control weakness, the transactions were processed. Recommendation: In order to prevent future occurrences of the noncompliance, policies should be developed, and procedures implemented. Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur. Known Cost Per Grantor $22,480

Corrective Action Plan

Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur.

About Allowable Costs / Cost Principles →
2024-002
Cost Allowability
MATERIAL WEAKNESSQUESTIONED COSTS

Finding 2024-002 Department of Health and Human Services 2024-002 – The Organization should strengthen controls in billings, clinical records, allowable costs, and employee educational qualification compliance Noncompliance (Material Weakness) Program: Assistance Listing 93.958 and 93.959 - Block Grant for Community Mental Health and Prevention and Treatment of Substance Abuse Conditions: Allegations of inappropriate billing, educational qualification issues, inappropriate mileage reimbursement billing, missing clinical records to support services billed, and questioning of pay rates and/or increases. Criteria: In accordance with the Uniform Guidance and Grant Agency, provider is to abide by administrative and contractual requirements under the principles in 2 CFR Part 200, Subpart E. Cause: Due to an internal control weakness and management turnover, the transactions were processed. Recommendation: In order to prevent future occurrences of the noncompliance, policies should be developed, and procedures implemented. Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur. However, several allegations are being investigated and are currently being responded, by the Organization. Known Cost Per Grantor $941,324

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Full finding narrative

Finding 2024-002 Department of Health and Human Services 2024-002 – The Organization should strengthen controls in billings, clinical records, allowable costs, and employee educational qualification compliance Noncompliance (Material Weakness) Program: Assistance Listing 93.958 and 93.959 - Block Grant for Community Mental Health and Prevention and Treatment of Substance Abuse Conditions: Allegations of inappropriate billing, educational qualification issues, inappropriate mileage reimbursement billing, missing clinical records to support services billed, and questioning of pay rates and/or increases. Criteria: In accordance with the Uniform Guidance and Grant Agency, provider is to abide by administrative and contractual requirements under the principles in 2 CFR Part 200, Subpart E. Cause: Due to an internal control weakness and management turnover, the transactions were processed. Recommendation: In order to prevent future occurrences of the noncompliance, policies should be developed, and procedures implemented. Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur. However, several allegations are being investigated and are currently being responded, by the Organization. Known Cost Per Grantor $941,324

Corrective Action Plan

Responsible Officials: The acting Executive Director reported incident immediately and enforced quality improvement program in order to ensure that fraud, waste, and abuse do not occur. However, several allegations are being investigated and are currently being responded, by the Organization.

About Allowable Costs / Cost Principles →

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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