EIN: 510149497
UEI: MLUJX2C5BXZ7
Audited by: Mauldin & Jenkins, LLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 16, 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 July 16, 2024 (781 days ago).
What is a management decision? →FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
The Organization controls related to invoice review did not identify that the period of performance for an invoice was prior to the period of availability of the grant it was charged to. As a result reimbursements were requested for an expense that is not covered by the grant?s period of availability in the grant agreement. Cause: The cause of this was due to an oversight of management when reviewing the invoice for approval. It was noted that the Organization does not typically receive invoice billing for quarterly expenses due to the nature of operations. As a result, reviewing an invoice for its period of performance is not a process that is required often and as a result an error during the review and booking of this expense occurred. Effects: Due to the expense being recorded in the incorrect fiscal year it was then partially allocated to the grant and subsequently requested for reimbursement. This resulted in an instance of noncompliance due to the expense being incurred prior to the period of availability for the grant. Questioned Costs: The questioned cost of allocated portion of this invoice to the grant was $1,326. Context: This was the only instance noted in testing and appears to be an isolated instance. No further sampling occurred and this error in the sample was extrapolated to the entire population resulting in an expected misstatement of $7,463. Recommendation: We recommend that management review invoices received near fiscal year end with an extra level of scrutiny to ensure that the invoice is being booked to the correct period as determined by the period of performance. Views of Responsible Officials: We will ensure all covered transactions are properly reviewed for the period of performance. We will also ensure they are recorded and subsequently requested for reimbursement in the proper period.
Show full finding ▾Hide full finding ▴U.S. Department of Health and Human Services Block Grant for Prevention and Treatment of Substance Abuse (Assistance Listing No. 93.959) Pass-Through Entity-Tennessee Department of Mental Health and Substance Abuse Services Period of Availability Criteria: When submitting reimbursement requests to grantor agencies the entity should ensure that all costs have been incurred during the period of availability of the related grant. Condition: The Organization controls related to invoice review did not identify that the period of performance for an invoice was prior to the period of availability of the grant it was charged to. As a result reimbursements were requested for an expense that is not covered by the grant?s period of availability in the grant agreement. Cause: The cause of this was due to an oversight of management when reviewing the invoice for approval. It was noted that the Organization does not typically receive invoice billing for quarterly expenses due to the nature of operations. As a result, reviewing an invoice for its period of performance is not a process that is required often and as a result an error during the review and booking of this expense occurred. Effects: Due to the expense being recorded in the incorrect fiscal year it was then partially allocated to the grant and subsequently requested for reimbursement. This resulted in an instance of noncompliance due to the expense being incurred prior to the period of availability for the grant. Questioned Costs: The questioned cost of allocated portion of this invoice to the grant was $1,326. Context: This was the only instance noted in testing and appears to be an isolated instance. No further sampling occurred and this error in the sample was extrapolated to the entire population resulting in an expected misstatement of $7,463. Recommendation: We recommend that management review invoices received near fiscal year end with an extra level of scrutiny to ensure that the invoice is being booked to the correct period as determined by the period of performance. Views of Responsible Officials: We will ensure all covered transactions are properly reviewed for the period of performance. We will also ensure they are recorded and subsequently requested for reimbursement in the proper period.
Name of federal program: Block Grant for Prevention and Treatment of Substance Abuse Federal Assistance Listing: 93.959 Federal Agency: U.S. Department of Health and Human Services Pass-through entity: Tennessee Department of Mental Health and Substance Abuse Services Name of Person Responsible: Mary Linden Salter Corrective Action Plan: Management will put together a list of Monthly, Quarterly and Yearly anticipated invoices for year end. This list will be used at year end to check against payments/checks going out. Any invoice not received by Junes Month End will be investigated, to help insure they are received and paid before closure of the Month. During the following Months after Year End, management will pay closer attention to Invoice Dates during signing of checks to ensure if a late invoice comes through it is caught and placed in the correct year. Anticipated Completion Date: Management will be implementing the new procedure for the upcoming June 30th 2023 Year End.
FAC accepted this audit on June 25, 2022 — management decision was due December 25, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on February 1, 2019 — management decision was due August 1, 2019.
FAC accepted this audit on December 28, 2016 — management decision was due June 28, 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.
Browse other Single Audit organizations in Tennessee →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
