EIN: 431662402
UEI: M3GJS8YTB494
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 15, 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 15, 2024 (745 days ago).
What is a management decision? →Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.
FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annually, the City of St. Louis Mental Health Board of Trustees will review expenditures to ensure FFATA reporting is completed for all eligible subrecipient and contracts. Name(s) of the contact person(s) responsible for corrective action: Serena Muhammad Planned completion date for corrective action plan: September 30, 2024
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.
FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annually, the City of St. Louis Mental Health Board of Trustees will review expenditures to ensure FFATA reporting is completed for all eligible subrecipient and contracts. Name(s) of the contact person(s) responsible for corrective action: Serena Muhammad Planned completion date for corrective action plan: September 30, 2024
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.
FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annually, the City of St. Louis Mental Health Board of Trustees will review expenditures to ensure FFATA reporting is completed for all eligible subrecipient and contracts. Name(s) of the contact person(s) responsible for corrective action: Serena Muhammad Planned completion date for corrective action plan: September 30, 2024
Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.
Show full finding ▾Hide full finding ▴Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Assistance Listing Number: 93.104 Federal Award Identification Number/ Year: 5H79SM082197-03 2022 Pass-through Entity: N/A Questioned Costs: None Repeat Finding: No Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the requirements of the Federal Funding Accountability and Transparency Office (Pub. L. No. 109-282) as amended by Section 6202 of Public Law 110-252, recipients of grants or cooperative agreements are required to report first-tier subawards of $25,000 or more to the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made or the subcontract award/subcontract modification was made. Under the requirements of the Federal Funding Accountability and Transparency Office organizations must establish and maintain effective internal controls over federal awards that provides reasonable assurance that they are managing federal awards in compliance with federal statutes, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its federal programs. Condition and Context: During testing of the Federal Funding Accountability and Transparency Act (FFATA) reporting, it was noted that the report was not filed for the 2022 award year. The City of St. Louis Mental Health Board of Trustees has ten subrecipient requiring FFATA reporting. Cause: City of St. Louis Mental Health Board of Trustees was unaware of the FFATA reporting requirement. Effect: Submitting FFATA reports is mandatory so that FSRS has accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We encourage The City of St. Louis Mental Health Board of Trustees establish internal controls to review subrecipient expenditures to ensure proper FFATA reporting. Views of Responsible Officials: The City of St. Louis Mental Health Board of Trustees is in agreement with the finding.
FFATA Reporting U.S. Department of Health and Human Services Recommendation: We recommend the agency implement a process that includes tracking timely submission of the Federal Funding Accountability and Transparency Act (FFATA) reports and training employees on the FFATA reporting requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Annually, the City of St. Louis Mental Health Board of Trustees will review expenditures to ensure FFATA reporting is completed for all eligible subrecipient and contracts. Name(s) of the contact person(s) responsible for corrective action: Serena Muhammad Planned completion date for corrective action plan: September 30, 2024
FAC accepted this audit on December 16, 2021 — management decision was due June 16, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on December 13, 2017 — management decision was due June 13, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 19, 2017 — management decision was due July 19, 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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