EIN: 383260070
UEI: T9KKLH7ARXP8
Audited by: Roslund, Prestage & Company, P.C.
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 June 29, 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 29, 2026 (112 days from today).
What is a management decision? →FAC accepted this audit on May 23, 2025 — management decision was due November 23, 2025.
FAC accepted this audit on May 8, 2024 — management decision was due November 8, 2024.
FAC accepted this audit on June 20, 2023 — management decision was due December 20, 2023.
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
Costs were charged to the grant for training. However, the training was not completed until after the period of performance. Total cost for this training was $50. Total projected questioned costs for this finding are $1,840. Cause/Effect: This condition appears to be the result of management oversight. These costs were not in compliance with 2 CFR 200.309. Questioned Cost: N/A Recommendation: We recommend that the CMHSP review all costs charged to Federal grants to determine that goods or services provided a benefit within the period of performance. Also, we recommend the CMHSP establish/modify internal controls to assure that only costs for goods or services that provide a benefit during the period of performance are charged to the grant. View of Responsible Official: Management is in agreement with this recommendation
Show full finding ▾Hide full finding ▴2021-001: Considered a significant deficiency in internal control/immaterial non-compliance Program: CFDA #93.829 Section 223 Demonstration Programs to Improve Community Mental Health Services Criteria: As detailed by 2 CFR 200.309, ?A non-Federal entity may charge to the Federal award only allowable costs incurred during the 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 entity.? Condition: Costs were charged to the grant for training. However, the training was not completed until after the period of performance. Total cost for this training was $50. Total projected questioned costs for this finding are $1,840. Cause/Effect: This condition appears to be the result of management oversight. These costs were not in compliance with 2 CFR 200.309. Questioned Cost: N/A Recommendation: We recommend that the CMHSP review all costs charged to Federal grants to determine that goods or services provided a benefit within the period of performance. Also, we recommend the CMHSP establish/modify internal controls to assure that only costs for goods or services that provide a benefit during the period of performance are charged to the grant. View of Responsible Official: Management is in agreement with this recommendation
Corrective Action Plan Response Finding Number: 2021-001 Program: CFDA #93.829 Section 223 Demonstration to Improve Community Mental Health Services Condition: Cost were charged to the grant for training. However, the training was not completed until after the period of performance. Total cost for this training was $50. Total projected questioned costs for this finding are $1,840. Corrective Action Plan: West Michigan CMH will utilize reports from human resources for self-directed training that have a window of time for completion. These reports will identify when training is completed to ensure expense is posted to the month the training was completed. Responsible Person: Jane Shelton, Director of Finance Completion Date: July 31, 2022
FAC accepted this audit on June 13, 2021 — management decision was due December 13, 2021.
FAC accepted this audit on December 27, 2020 — management decision was due June 27, 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.
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