EIN: 420955992
UEI: LEXWJA4MX4H4
Audited by: CliftonLarsonAllen LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 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 August 6, 2026 (25 days ago).
What is a management decision? →FAC accepted this audit on February 5, 2025 — management decision was due August 5, 2025.
The Organization did not consistently review monthly billings. Questioned costs: None Context: We tested a sample of 5 reimbursement requests, noting there were no reviews taking place. Cause: Management indicated a review process is not in place. Effect: The effect of this condition increases the possibility that costs submitted for reimbursement may be inaccurate. Repeat Finding: No Recommendation: We recommend the Organization documents review of all billings. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Substance Abuse and Mental Health Services Administration Federal Program Name: National Text and Call Center Backups Assistance Listing Number: 93.243 Pass-Through Agency: The Mental Health Association of New York City, Inc. DBA Vibrant Emotional Health Award Period: April 1, 2023 – September 29, 2024 Type of Finding: Material Weakness in Internal Control over Compliance Criteria: 2 CFR section 200.303(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization did not consistently review monthly billings. Questioned costs: None Context: We tested a sample of 5 reimbursement requests, noting there were no reviews taking place. Cause: Management indicated a review process is not in place. Effect: The effect of this condition increases the possibility that costs submitted for reimbursement may be inaccurate. Repeat Finding: No Recommendation: We recommend the Organization documents review of all billings. Views of Responsible Officials: There is no disagreement with the audit finding.
Projects of Regional and National Significance – Assistance Listing No. 93.243 Recommendation: We recommend the Organization document review of all billings Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has recently hired a Chief Financial Officer (CFO), which will provide an additional layer of financial approval and review. Finance Director will complete billings and CFO will review for accuracy each month, which will provide for additional oversight. Name(s) of the contact person(s) responsible for corrective action: Jennifer Steines and Angie Meiers Planned completion date for corrective action plan: February 2025
FAC accepted this audit on February 14, 2024 — management decision was due August 14, 2024.
The Organization did not consistently document review of payroll reports. Questioned costs: None Context: We tested a sample of 40 payroll disbursements related to this program, noting 3 of the 40 selections did not have a documented review of their payroll report from their third party payroll processor. Cause: Management indicated payroll is reviewed each month, even if it is not initialed. Effect: The effect of this condition increases the possibility that payroll costs submitted for reimbursement may be inaccurate. Repeat Finding: No Recommendation: We recommend the Organization documents review of all payroll reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2 CFR section 200.303(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization did not consistently document review of payroll reports. Questioned costs: None Context: We tested a sample of 40 payroll disbursements related to this program, noting 3 of the 40 selections did not have a documented review of their payroll report from their third party payroll processor. Cause: Management indicated payroll is reviewed each month, even if it is not initialed. Effect: The effect of this condition increases the possibility that payroll costs submitted for reimbursement may be inaccurate. Repeat Finding: No Recommendation: We recommend the Organization documents review of all payroll reports. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend the Organization documents review of all payroll reports. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has put into place an added payroll process that includes monthly verification that all reports have been reviewed. Name(s) of the contact person(s) responsible for corrective action: Angie Meiers Planned completion date for corrective action plan: February 2024
The Organization does not have someone reviewing the monthly reimbursement requests prior to the submission. Questioned costs: None Context: We tested all three months of billing in fiscal year 2023, noting there was no review present for any of the months. Cause: Management indicated a review process is not in place. Effect: The effect of this condition increases the possibility that reimbursement requests may contain errors. Repeat Finding: No Recommendation: We recommend the Organization implement a documented review process for reimbursement requests before submitting the requests monthly. Views of Responsible Officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2 CFR section 200.303(a) requires that non-federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non- Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: The Organization does not have someone reviewing the monthly reimbursement requests prior to the submission. Questioned costs: None Context: We tested all three months of billing in fiscal year 2023, noting there was no review present for any of the months. Cause: Management indicated a review process is not in place. Effect: The effect of this condition increases the possibility that reimbursement requests may contain errors. Repeat Finding: No Recommendation: We recommend the Organization implement a documented review process for reimbursement requests before submitting the requests monthly. Views of Responsible Officials: There is no disagreement with the audit finding.
Recommendation: We recommend the Organization implement a documented review process for reimbursement requests before submitting the requests monthly. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: CommUnity has put into place an added month end process that includes verification that all billing has been reviewed. Name(s) of the contact person(s) responsible for corrective action: Angie Meiers Planned completion date for corrective action plan: February 2024
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on June 21, 2022 — management decision was due December 21, 2022.
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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