EIN: 370765549
UEI: N3JHF4CRBBG8
Audited by: Sikich CPA LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 24, 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 24, 2026 (15 days from today).
What is a management decision? →During our testing of expenditures charged to ALN 93.958, we identified 2 transactions out of a total sample of 15 totaling $192 that were incurred outside of the award’s period of performance. Cause and Effect: The Center did not have the controls in place to perform a review of service dates to ensure they fell within the authorized period of performance. The effect of this condition increases the possibility that expenditures are unallowable per the grant being charged to the Federal program. Repeat Finding: No Questioned Costs: $192 Recommendation: Policies and procedures should be in place to ensure accurate reporting. A formal review process should be established to ensure compliance. Views of Responsible Officials: Management agrees with this finding and response is included in the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2025-002: Noncompliance with OMB Compliance Supplement; Period of Performance (H) for Assistance Listing Number (ALN) 93.958 Block Grants for Community Mental Health Services Criteria: The Code of Federal Regulations (CFR) Sections 200.308, 200.309, and 200.403(h) states “a non-Federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entities.” Costs incurred before or after the period of performance are unallowable unless explicitly approved. Condition: During our testing of expenditures charged to ALN 93.958, we identified 2 transactions out of a total sample of 15 totaling $192 that were incurred outside of the award’s period of performance. Cause and Effect: The Center did not have the controls in place to perform a review of service dates to ensure they fell within the authorized period of performance. The effect of this condition increases the possibility that expenditures are unallowable per the grant being charged to the Federal program. Repeat Finding: No Questioned Costs: $192 Recommendation: Policies and procedures should be in place to ensure accurate reporting. A formal review process should be established to ensure compliance. Views of Responsible Officials: Management agrees with this finding and response is included in the Corrective Action Plan.
Finding 2025-002: Noncompliance with OMB Compliance Supplement; Period of Performance (H) for Assistance Listing Number (ALN) 93.958 Block Grants for Community Mental Health Services Criteria: The Code of Federal Regulations (CFR) Sections 200.308, 200.309, and 200.403(h) states “a non-Federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entities.” Costs incurred before or after the period of performance are unallowable unless explicitly approved. Condition: During our testing of expenditures charged to ALN 93.958, we identified 2 transactions out of a total sample of 15 totaling $192 that were incurred outside of the award’s period of performance. Corrective Action Plan: To ensure compliance and accurate reporting, we established internal control protocols for the formal review of service dates, verifying that all expenditures correspond to the appropriate period of performance. The Controller's signature on formal, documented month end checklists will serve as confirmation that all year-end invoices have been checked for appropriate period distribution. Responsible Person for Corrective Action Plan: Addy Hiles (Controller) Implementation Date for Corrective Action Plan: September 2025
FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on May 31, 2023 — management decision was due December 1, 2023.
FAC accepted this audit on March 15, 2022 — management decision was due September 15, 2022.
FAC accepted this audit on February 25, 2021 — management decision was due August 25, 2021.
FAC accepted this audit on January 20, 2020 — management decision was due July 20, 2020.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 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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