EIN: 521460623
UEI: CHWRM9LMDY81
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 19, 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 November 19, 2026 (89 days from today).
What is a management decision? →Current Year Findings Finding 2025-001 – Timely Filing of Single Audit Report Type of Finding Internal Control - Significant Deficiency and Compliance – Other Matter Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months are the end of the audit period. Condition The DCF was not submitted by its due date of February 28, 2025. Cause The DCF was not completed and available to be submitted by the due date due to delays by management in providing audit requests. Effect or Potential Effect Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation The Organization should enhance current internal controls ensuring the timeliness of preparation and accuracy of financial information to ensure the DCF and single audit report are submitted by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Show full finding ▾Hide full finding ▴Current Year Findings Finding 2025-001 – Timely Filing of Single Audit Report Type of Finding Internal Control - Significant Deficiency and Compliance – Other Matter Criteria or Specific Requirement According to 2 CFR Section 200.512(a) of the Uniform Guidance, auditees are required to submit the audit report and Data Collection Form (DCF) to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after the reports are received from the auditor or nine months are the end of the audit period. Condition The DCF was not submitted by its due date of February 28, 2025. Cause The DCF was not completed and available to be submitted by the due date due to delays by management in providing audit requests. Effect or Potential Effect Failure to submit the DCF and single audit report timely constitutes noncompliance with federal audit requirements and could impact subsequent federal funding. No questioned costs are reported as this requirement is administrative in nature. Recommendation The Organization should enhance current internal controls ensuring the timeliness of preparation and accuracy of financial information to ensure the DCF and single audit report are submitted by the due date. Views of Responsible Officials Management’s corrective action plan is included at the end of this report.
Audit Finding Reference: 2025-001 Timely Filing of Single Audit Report Planned Corrective Action: The Organization understands it is the responsibility of the Organization to ensure the Single Audit Report is filed timely, At the beginning of the audit process, the Organization will establish an agreed timeline with its auditors and the Organization will produce documentation consistent with that timeline. Planned Implementation Date of Corrective Action: April 21, 2026 Person Responsible for Corrective Action: Mike Stuard, Director of Finance
FAC accepted this audit on March 16, 2022 — management decision was due September 16, 2022.
2021-002 ? State Technical Assistance Team Education and Support (STATES) Supplemental (STR-S1) ? CFDA No. 93.88; Grant No. 18TI80816A; Grant period ? Fiscal year ended May 31, 2021. Material Weakness: As discussed at Finding 2021-001, investigating outstanding checks in a timely manner is not a required procedure. Because of the failure to require investigation of outstanding checks in a timely manner, there may be outstanding checks that are no longer valid and could impact federal award reporting. Procedures should be designed and implemented requiring investigation of outstanding checks on a monthly basis in conjunction with the monthly bank reconciliation process
Show full finding ▾Hide full finding ▴2021-002 ? State Technical Assistance Team Education and Support (STATES) Supplemental (STR-S1) ? CFDA No. 93.88; Grant No. 18TI80816A; Grant period ? Fiscal year ended May 31, 2021. Material Weakness: As discussed at Finding 2021-001, investigating outstanding checks in a timely manner is not a required procedure. Because of the failure to require investigation of outstanding checks in a timely manner, there may be outstanding checks that are no longer valid and could impact federal award reporting. Procedures should be designed and implemented requiring investigation of outstanding checks on a monthly basis in conjunction with the monthly bank reconciliation process
2021-002 State Technical Assistance Team Education and Support (STATES) Supplemental (STR-S1) ? CFDA No. 93.88; Grant No. 18TI80816A; Grant Period ? Fiscal Year ended May We agree with the finding and recommended procedures have been implemented. We have implanted a policy to review all outstanding checks on a monthly basis. We will contact all vendors with outstanding checks over 120 days and determine if a replacement check is warranted. Implemented as of June 1, 2021
Outstanding checks were not reviewed during FY21 resulting in the overstatement of federal award revenue and expense as a payment was drawn down twice. Criteria: Cash management is a direct and material compliance requirement. Cause: Procedures are not in place to require investigation of outstanding checks in a timely manner. Effect: Risks of noncompliance can be suspension, high-risk status, termination of the award or denial of funding in the future depending on the severity and duration of the noncompliance. Context: All of the outstanding checks from June 2020 through March 2021 were reviewed by the client and those that were reissued and those that were not reissued were identified and supporting documentation was obtained. The procedure found an invoice that had been revised and both the original invoice and the revised invoice were paid during FY21 and requested as a drawdown from the grant. The questioned cost was $27,804.
Show full finding ▾Hide full finding ▴2021-003 ? State Technical Assistance Team Education and Support (STATES) Supplemental (STR-S1) ? CFDA No. 93.88; Grant No. 18TI80816A; Grant period ? Fiscal year ended May 31, 2021. Condition: Outstanding checks were not reviewed during FY21 resulting in the overstatement of federal award revenue and expense as a payment was drawn down twice. Criteria: Cash management is a direct and material compliance requirement. Cause: Procedures are not in place to require investigation of outstanding checks in a timely manner. Effect: Risks of noncompliance can be suspension, high-risk status, termination of the award or denial of funding in the future depending on the severity and duration of the noncompliance. Context: All of the outstanding checks from June 2020 through March 2021 were reviewed by the client and those that were reissued and those that were not reissued were identified and supporting documentation was obtained. The procedure found an invoice that had been revised and both the original invoice and the revised invoice were paid during FY21 and requested as a drawdown from the grant. The questioned cost was $27,804.
The American Academy of Addiction Psychiatry respectfully submits the following corrective action plan to: Picerelli, Gilstein & Company 144 Westminster Street Providence, RI 02903 Audit Period: May 31, 2021 2021-003 State Technical Assistance Team Education and Support (STATES) Supplemental (STR-S1) ? CFDA No. 93.88; Grant No. 18TI80816A; Grant Period ? Fiscal Year ended May We agree with the finding and recommended procedures have been implemented. This instance occurred because a vendor submitted an invoice that was paid in July in the amount of $27,804 and then 8 months later in March they sent another invoice in the amount of $20,336, which we thought was a new invoice. However, it was a revised invoice for the $27,804. We should have caught this sooner by addressing the outstanding checks more timely. The drawdown amounts were immediately corrected for this error. American Academy of Addiction Psychiatry, Inc. agrees with the finding and has corrected the amount drawn down from the grant twice and also established procedures to require investigation of outstanding checks more timely. Implemented as of June 1, 2021.
FAC accepted this audit on December 12, 2016 — management decision was due June 12, 2017.
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