EIN: 541856529
UEI: HA7FH2L1Z2A3
Audited by: GELMAN, ROSENBERG & FREEDMAN
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 March 17, 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 September 17, 2026 (19 days from today).
What is a management decision? →During the audit, it was noted that pass-through awards from American Academy of Addiction Psychiatry totaling $240,938 for the year ended June 30, 2025, had not been included on the SEFA. In addition, certain adjustments were made to the initial SEFA that was provided. As a result, management provided a revised SEFA after audit testing had begun. Cause: Since this is a repeat finding, the omission of the pass-through awards appears to be an oversight due to the transition in the finance team. However, the adjustments made to the SEFA are related to Finding 2025-001. Effect or Potential Effect: The SEFA was missing Federal expenditures of $240,938 at the start of the audit. The expenditures in the SEFA were adjusted due to the issues with account reconciliations per Finding 2025-001. When the SEFA is not accurately prepared, it could have an effect on the auditor's determination of major programs and on the auditor's sample selections.Recommendation: We recommend that the Council enhance its procedures related to the preparation of the SEFA to ensure all required amounts are included. Repeat Finding: This is a repeat finding.
Show full finding ▾Hide full finding ▴Finding 2025-003: Schedule of Expenditures of Federal Awards (Significant Deficiency) Information on the Federal Program: 93.243 - U.S. Department of Health and Human Services. See Finding 2025-002. Finding 2024-003 is a significant deficiency in internal control over compliance in addition to noncompliance related to the Reporting compliance area. There were no questioned costs related to the preparation of the SEFA. This is a repeat finding.Finding 2025-002: Schedule of Expenditures of Federal Awards (Significant Deficiency) Criteria or Specific Requirement: Management is responsible for the complete and fair presentation of the financial statements, including any supplementary information that is presented in relation to the financial statements, such as the Schedule of Expenditures of Federal Awards (SEFA). Also, in accordance with 2 CFR Section 200.510 (b)(2), the Council is required to include all direct and pass-through Federal awards expended during the fiscal year in the SEFA. Condition: During the audit, it was noted that pass-through awards from American Academy of Addiction Psychiatry totaling $240,938 for the year ended June 30, 2025, had not been included on the SEFA. In addition, certain adjustments were made to the initial SEFA that was provided. As a result, management provided a revised SEFA after audit testing had begun. Cause: Since this is a repeat finding, the omission of the pass-through awards appears to be an oversight due to the transition in the finance team. However, the adjustments made to the SEFA are related to Finding 2025-001. Effect or Potential Effect: The SEFA was missing Federal expenditures of $240,938 at the start of the audit. The expenditures in the SEFA were adjusted due to the issues with account reconciliations per Finding 2025-001. When the SEFA is not accurately prepared, it could have an effect on the auditor's determination of major programs and on the auditor's sample selections.Recommendation: We recommend that the Council enhance its procedures related to the preparation of the SEFA to ensure all required amounts are included. Repeat Finding: This is a repeat finding.
Management concurs with the audit finding and has implemented a corrective action plan.
2024-002
FAC accepted this audit on December 16, 2024 — management decision was due June 16, 2025.
During the audit management noted that several pass-through awards totaling $278,811 for the year ended June 30, 2024, had not been included on the SEFA. As a result, management provided a revised SEFA after audit testing had begun. Cause: The Council has not received pass-through awards in prior years and the omission appears to be due to a misunderstanding of the SEFA reporting requirements for pass-through awards. Effect or Potential Effect: The SEFA was missing federal expenditures of $278,811 at the start of the audit. When the SEFA is not accurately prepared, it could have an effect on the auditor's determination of major programs and on the auditor's sample selections. Recommendation: We recommend that the Council enhance its procedures related to the preparation of the SEFA to ensure all required amounts are included. Repeat Finding: This is not a repeat finding.
Show full finding ▾Hide full finding ▴Finding 2024-002: Schedule of Expenditures of Federal Awards (Significant Deficiency) Information on the Federal Program: 93.243 - U.S. Department of Health and Human Services. See Finding 2024-001. Finding 2024-002 is a significant deficiency in internal control over compliance in addition to non-compliance related to the Reporting compliance area. There were no questioned costs as a result of excluding the awards provided by pass-through entities.Criteria or Specific Requirement: Management is responsible for the complete and fair presentation of the financial statements, including any supplementary information that is presented in relation to the financial statements, such as the Schedule of Expenditures of Federal Awards (SEFA). Also, in accordance with 2 CFR Section 200.510 (b)(2), the Council is required to include all direct and pass-through Federal awards expended during the fiscal year in the SEFA. Condition: During the audit management noted that several pass-through awards totaling $278,811 for the year ended June 30, 2024, had not been included on the SEFA. As a result, management provided a revised SEFA after audit testing had begun. Cause: The Council has not received pass-through awards in prior years and the omission appears to be due to a misunderstanding of the SEFA reporting requirements for pass-through awards. Effect or Potential Effect: The SEFA was missing federal expenditures of $278,811 at the start of the audit. When the SEFA is not accurately prepared, it could have an effect on the auditor's determination of major programs and on the auditor's sample selections. Recommendation: We recommend that the Council enhance its procedures related to the preparation of the SEFA to ensure all required amounts are included. Repeat Finding: This is not a repeat finding.
Views of Responsible Officials: Management concurs with the recommendation. Following discussions with our Grants Director, we became aware, after submitting the SEFA to the auditors, that the pass-through federal grants in place during FY2024 needed to be added to the SEFA. To ensure proper reporting moving forward, Sage Intacct was rolled out on July 1, 2024, as CSWE’s new accounting system. This update will help our grants and finance teams better track and report these pass-through grants on the SEFA.
FAC accepted this audit on November 15, 2023 — management decision was due May 15, 2024.
FAC accepted this audit on December 19, 2022 — management decision was due June 19, 2023.
FAC accepted this audit on November 17, 2021 — management decision was due May 17, 2022.
FAC accepted this audit on January 24, 2021 — management decision was due July 24, 2021.
FAC accepted this audit on November 5, 2019 — management decision was due May 5, 2020.
FAC accepted this audit on October 21, 2018 — management decision was due April 21, 2019.
FAC accepted this audit on November 2, 2017 — management decision was due May 2, 2018.
FAC accepted this audit on October 24, 2016 — management decision was due April 24, 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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