EIN: 341191950
UEI: E2SVF3TPFEA6
Audited by: CliftonLarsonAllen 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 February 23, 2024. 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 August 23, 2024 (741 days ago).
What is a management decision? →FAC accepted this audit on December 18, 2022 — management decision was due June 18, 2023.
Management submitted the report required by the Department of Health and Human Services (HHS) using actual expenditures versus using the intended lost revenue calculation. Questioned costs: None Context: The Organization's internal controls over compliance related to reporting were not effective. Management erroneously submitted the report using expenditures rather than using the intended lost revenue calculation. Cause: Management oversight Effect: The Organization's internal controls around reporting were not effective causing management to erroneously report to HHS. Repeat Finding: N/A Recommendation: We recommend that management request that HHS re-open the portal so as to resubmit based on the lost revenue calculation versus based on the original reporting method which used expenditures as a basis. If unable to re-open the portal, verify for next submission to HHS, if applicable, that the organization submits report based on the lost revenue calculation. We also recommend that a review take place over this reporting submission.Views of responsible officials and planned corrective actions: Management agreed with the above finding and attempted to re-open the HHS portal to accurately report based on the lost revenue calculation, but given the timing of the request, were denied by HHS. The Organization?s lost revenue calculation exceeds the Provider Relief Funds received. The error in the report was due to management?s misunderstanding of the instructions that expenditures needed to be reported, when no expenditures at all should have been reported in order for the lost revenue calculation portion of the portal to populate.
Show full finding ▾Hide full finding ▴Finding 2022-001 Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Provider Relief Fund Assistance Listing Number: 93.498 Federal Award Identification Number and Year: N/A - 2022 Award Period: July 1, 2021 ? June 30, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Compliance Requirement: Reporting Criteria or specific requirement: The Provider Relief Funds were provided under the Coronavirus Aid, Relief, and Economic Security Act (Pub. L. No. 116-136, 134 Stat. 563) and are to be used to prevent, prepare for, and respond to coronavirus and that the funds shall reimburse the recipient only for health care related expenses or lost revenues that are attributable to coronavirus. Condition: Management submitted the report required by the Department of Health and Human Services (HHS) using actual expenditures versus using the intended lost revenue calculation. Questioned costs: None Context: The Organization's internal controls over compliance related to reporting were not effective. Management erroneously submitted the report using expenditures rather than using the intended lost revenue calculation. Cause: Management oversight Effect: The Organization's internal controls around reporting were not effective causing management to erroneously report to HHS. Repeat Finding: N/A Recommendation: We recommend that management request that HHS re-open the portal so as to resubmit based on the lost revenue calculation versus based on the original reporting method which used expenditures as a basis. If unable to re-open the portal, verify for next submission to HHS, if applicable, that the organization submits report based on the lost revenue calculation. We also recommend that a review take place over this reporting submission.Views of responsible officials and planned corrective actions: Management agreed with the above finding and attempted to re-open the HHS portal to accurately report based on the lost revenue calculation, but given the timing of the request, were denied by HHS. The Organization?s lost revenue calculation exceeds the Provider Relief Funds received. The error in the report was due to management?s misunderstanding of the instructions that expenditures needed to be reported, when no expenditures at all should have been reported in order for the lost revenue calculation portion of the portal to populate.
Federal Audit Clearinghouse: Child and Adolescent Behavioral Health respectfully submits the following corrective action plan for the year ended June 30, 2022. Audit period: July 1, 2021 through June 30, 2022. The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS?FEDERAL AWARD PROGRAMS AUDITS Department of Health and Human Services 2022-001 Provider Relief Funds ? Assistance Listing No. 93.498 Recommendation: Child and Adolescent Behavioral Health management request that HHS re-open the portal so as to resubmit based on the lost revenue calculation versus based on the original reporting method which used expenditures as a basis. If unable to re-open the portal, verify for next submission to HHS, if applicable, that the organization submits report based on the lost revenue calculation. It was also recommended that Child and Adolescent Behavioral Health management review this reporting submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management agreed with the above finding and attempted to re-open the HHS portal to accurately report based on the lost revenue calculation, but given the timing of the request, were denied by HHS. Name(s) of the contact person(s) responsible for corrective action: Pam Lung, CFO Planned completion date for corrective action plan: December 2022 If the Federal Audit Clearinghouse or Department of Health and Human Services has questions regarding this plan, please call Pam Lung at 330-454-7917 ext. 163.
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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