Coordinated Behavioral Care, Inc and Affiliate

Finding No. 2024-001 (Significant Deficiency) Criteria: The Data Collection Form is required to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after receipt of the audit report or nine months after the end of the audit period in accordance with 2 CFR 200.512. Condition: The Data Collection Form was not submitted to the Federal Audit Clearinghouse within nine months of year-end for the year ending June 30, 2024. Cause: The consolidated financial statement audit was not completed by the applicable due date. Effect: The Organization is not in compliance with 2 CFR 200.512. Recommendation: We recommend that the Data Collection Form be filed timely. Views of Responsible Officials: Management remains committed to full compliance with federal reporting requirements. Once all outstanding filings are brought up to date, we will ensure that future submissions are completed within the required deadlines.

Reporting Criteria: In accordance with the Uniform Guidance, annual audit reports of recipients of federal funds are required to be submitted to the Federal Audit Clearing House within the earlier of 30 days after the receipt of the audit report or nine months after the end of the audit period. In addition, in accordance with grant requirements, an annual Consolidated Fiscal Report ("CFR") must be submitted no later than the due date indicated in the contract award. Statement of Condition: CBC did not submit its annual audit in accordance with the Uniform Guidance and CFR on a timely basis. Questioned Costs: None Context: CBC did not submit its annual audit and annual CFR on a timely basis. Cause: CBC's finance department was not able to reconcile individual accounts timely causing a delay in filing of the annual audit report and annual CFR. Effect: CBC did not comply with the reporting requirements as the Uniform Guidance and the grant award. Identification as a Repeat Finding: Condition is not a repeat finding. Recommendation: We recommend that during the month-end financial statement close process, CBC perform timely review and analyses of accounts to ensure timely reporting. Views of Responsible Official: Management agrees with the finding - To stabilize the finance processes and controls, the CEO engaged an interim CFO while commencing on a permanent CFO search. As a priority task, the Interim CFO will prepare the CFR and prepare a corrective action plan to assure all financial reports are prepared timely. The FY21 CFR will be completed by March 31, 2023.