EIN: 346573631
UEI: PME1J6N9LNB1
Audited by: NMS Inc.
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 6, 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 September 6, 2026 (8 days from today).
What is a management decision? →FAC accepted this audit on February 21, 2025 — management decision was due August 21, 2025.
FAC accepted this audit on March 21, 2024 — management decision was due September 21, 2024.
FAC accepted this audit on February 26, 2023 — management decision was due August 26, 2023.
NMS identified 120 days billed to the grant for youths staying at the Geauga Youth Center that were incorrectly billed to the federal grant. Context, Cause and Effect: During our single audit procedures over the SOR grant, we noted 120 days billed to the grant for youths staying at the Geauga Youth Center days in the months of March 2022 through June 2022 when no SOR eligible youths were in attendance per the census. The total charged to the grant was $36,720 which is an audit finding that is required to be disclosed in accordance with Uniform Guidance 2 CFR 200.516a as it represents known questioned costs that are greater than $25,000 for a type of compliance requirement for a major program. Recommendation: We recommend management review the census at the GYC when completing the grant reimbursement request to ensure the number of days billed to the SOR grant is correct. Views of Responsible Official and Planned Corrective Action Plan: Management agrees with this finding. Refer to Corrective Action Plan for additional responses and corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2022-004: Program name: State Opioid Response Grant (SOR). Federal Assistance Listing Number 93.788 Federal Agency: U.S. Department of Health and Human Services. Award period: 10/1/2021-9/30/2022. Federal Award Number: 2200408 Type of Finding: Significant Deficiency. Criteria: Management is responsible for designing and maintaining a system of internal controls to achieve compliance with provisions of federal awards. Condition: NMS identified 120 days billed to the grant for youths staying at the Geauga Youth Center that were incorrectly billed to the federal grant. Context, Cause and Effect: During our single audit procedures over the SOR grant, we noted 120 days billed to the grant for youths staying at the Geauga Youth Center days in the months of March 2022 through June 2022 when no SOR eligible youths were in attendance per the census. The total charged to the grant was $36,720 which is an audit finding that is required to be disclosed in accordance with Uniform Guidance 2 CFR 200.516a as it represents known questioned costs that are greater than $25,000 for a type of compliance requirement for a major program. Recommendation: We recommend management review the census at the GYC when completing the grant reimbursement request to ensure the number of days billed to the SOR grant is correct. Views of Responsible Official and Planned Corrective Action Plan: Management agrees with this finding. Refer to Corrective Action Plan for additional responses and corrective action plan.
Finding 2022-004: Allowable Costs - Significant Deficiency in Internal Control over Allowable Costs/Cost principles Official's Response and Corrective Action Plan: Prior accounting staff was gone by December 2021. New financial staff was hired and in place in the 4th quarter of April 2022. We made changes in the accounting department during the past year to improve the overall functionality. Since we tripled our amount of grants, it was necessary to increase the accounting staff to maintain them, as well as increase overall efficiencies. We now have a staff of 4 accountants, as well as a new CFO with nonprofit/grant experience. The late filling of vacant positions delayed some of our internal processes during their training. We added monthly meetings with internal staff to make sure we have a good communication flow and appropriate documentation for new and existing grants which are monitored monthly Anticipated Completion Date: June 30, 2023
FAC accepted this audit on February 17, 2022 — management decision was due August 17, 2022.
FAC accepted this audit on February 22, 2021 — management decision was due August 22, 2021.
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
