EIN: 561071669
UEI: GSA_MIGRATION
Audited by: BDO USA, LLP
Oversight agency: 21 [Department of the Treasury]
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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 December 21, 2021. 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 June 21, 2022 (1532 days ago).
What is a management decision? →FAC accepted this audit on November 29, 2020 — management decision was due May 29, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
The LME-MCO did not obtain and review subrecipient audit reports as required. We consider Finding 2019-001 to be a significant deficiency. Cause: Lack of internal controls, policies and procedures and administrative oversight resulted in inadequate monitoring of the LME-MCO?s subrecipients. Effect or Potential Effect: The LME-MCO is not in compliance with Subrecipient Monitoring requirements. Questioned Costs: None. Context: For 2 out of 2 subrecipients selected for testing, the LME-MCO neither reviewed the results of the subrecipient?s audit report nor verified that an audit was performed. Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the LME-MCO establish procedures to obtain and review subrecipient audit reports to ensure that any findings and/or deficiencies pertaining to the awards passed to its subrecipients are evaluated and remedied. Views of Responsible Officials: There is no disagreement with the audit finding. Providers that fall under the single audit requirements and have pass through funding are considered to be subrecipients of the Organization.
Show full finding ▾Hide full finding ▴Federal Program Information: Block Grants for Prevention and Treatment of Substance Abuse (CFDA#93.959) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): M. Subrecipient Monitoring - All pass-through entities must monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved. Pass-through entity monitoring of the subrecipient must include: (1) Reviewing financial and performance reports required by the pass-through entity; (2) Following-up and ensuring that the subrecipient takes timely and appropriate action on all deficiencies pertaining to the Federal award provided to the subrecipient from the pass-through entity detected through audits, on-site reviews, and other means; and (3) Issuing a management decision for audit findings pertaining to the Federal award provided to the subrecipient from the pass-through entity as required by ?200.521. Pass-through entities must also verify that every subrecipient is audited as required by 2 CFR Subpart F when it is expected that the subrecipient?s Federal awards expended during the respective fiscal year equaled or exceeded the threshold set forth in ?200.501 and must consider whether the results of the subrecipient?s audits, on-site reviews, or other monitoring indicate conditions that necessitate adjustments to the pass-through entity?s own records (2 CFR 200.331). Condition: The LME-MCO did not obtain and review subrecipient audit reports as required. We consider Finding 2019-001 to be a significant deficiency. Cause: Lack of internal controls, policies and procedures and administrative oversight resulted in inadequate monitoring of the LME-MCO?s subrecipients. Effect or Potential Effect: The LME-MCO is not in compliance with Subrecipient Monitoring requirements. Questioned Costs: None. Context: For 2 out of 2 subrecipients selected for testing, the LME-MCO neither reviewed the results of the subrecipient?s audit report nor verified that an audit was performed. Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the LME-MCO establish procedures to obtain and review subrecipient audit reports to ensure that any findings and/or deficiencies pertaining to the awards passed to its subrecipients are evaluated and remedied. Views of Responsible Officials: There is no disagreement with the audit finding. Providers that fall under the single audit requirements and have pass through funding are considered to be subrecipients of the Organization.
Corrective Action: Cardinal Innovations Healthcare is in agreement with the finding related to monitoring of Sub-Recipients, including receipt and review of their financial statement audits and related findings. In FY20, the Network Management team will undertake the following process changes: a. Communicate this change to those providers identified in a list prepared by Finance the change in our classification position. b. Develop and operationalize the collection of those financials via an outreach to the providers identified on the list. c. Develop and operationalize an identification of additional providers that would render services to that target population. Anticipated Completion Date: FY2020 Individuals Responsible for Corrective Action Plan: Deidra Cook, VP of Network Development
FAC accepted this audit on December 9, 2018 — management decision was due June 9, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 13, 2018 — management decision was due July 13, 2018.
FAC accepted this audit on November 29, 2016 — management decision was due May 29, 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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