EIN: 561162613
UEI: GVRHQU4PWMJ9
Audited by: CLA
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 January 23, 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 July 23, 2026 (39 days ago).
What is a management decision? →FAC accepted this audit on December 21, 2024 — management decision was due June 21, 2025.
FAC accepted this audit on November 14, 2023 — management decision was due May 14, 2024.
FAC accepted this audit on November 23, 2022 — management decision was due May 23, 2023.
During our testing, we noted that a reimbursement was paid to the incorrect employee for travel expenses. Questioned costs: None Context: The identified finding represented 1 of 40 of the employees sampled. Cause: Reimbursement was not reviewed prior to payment being made. Effect: An employee was reimbursed for travel expenses that were incurred by another individual. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls around an adequate review process to ensure that employee travel reimbursements are appropriate. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2022 ? 001 Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grant for Community Mental Health Services CFDA Number: 93.958 Pass-Through Agency: North Carolina Department of Health and Human Services Pass-Through Number(s): 536974, 536975 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Other Matter Criteria or specific requirement: In order to prevent unauthorized travel reimbursements to employees, disbursements must be reviewed for accuracy. Condition: During our testing, we noted that a reimbursement was paid to the incorrect employee for travel expenses. Questioned costs: None Context: The identified finding represented 1 of 40 of the employees sampled. Cause: Reimbursement was not reviewed prior to payment being made. Effect: An employee was reimbursed for travel expenses that were incurred by another individual. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls around an adequate review process to ensure that employee travel reimbursements are appropriate. Views of responsible officials: There is no disagreement with the audit finding.
001 Block Grant for Community Mental Health Services Recommendation: The Organization should design controls around an adequate review process to ensure that employee travel reimbursements are appropriate. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The employee paid in error has returned the $140, and the proper employee has been paid. We believe it should be noted, that except for a keying error, Partners followed established policy and procedure. The employee in question submitted an accurate reimbursement form, which was supervisor-approved and reviewed by Payroll personnel. After payroll deposits went out and pay statements were made available, the employee in question did not notify Payroll staff of an error. Partners is working with a third-party vendor to more fully automate the process of travel reimbursements in the future. Given current demands on staff with Medicaid Transformation, we are unable to fully execute automation until January 2023. Until such time, an additional layer of management post payment review has been added to the process. Given the tight turn-around time between employee submission deadlines and payroll processing, it is not feasible for an additional detailed review beforehand. Name of the contact person responsible for corrective action: Susan Lackey, CFO Planned completion date for corrective action plan: Additional Review - September 30, 2022; Process Automation ? January 2023. If the Department of Health and Human Services has questions regarding this plan, please call Susan Lackey at 704-842-6310.
FAC accepted this audit on November 28, 2021 — management decision was due May 28, 2022.
During our testing, we noted that three employees had access to parts of the NC Tracks system that were not necessary to perform their job functions and outside of the Organization?s access policy. We also noted that two employees that were terminated during the fiscal year still had access to NC Tracks. Questioned costs: None Context: The identified finding represented 5 of 27 of the employees sampled. Cause: Individuals had access to additional functions in NC Tracks that were not necessary to perform their job functions. Effect: Unauthorized changes could have been made in the system. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2020-002. Recommendation: The Organization should design controls around an adequate review process to ensure that employee access rights established in the NC Tracks system are appropriate based on the employee?s role at the Organization. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2021 ? 001 Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grant for Community Mental Health Services CFDA Number: 93.958 Pass-Through Agency: North Carolina Department of Health and Human Services Pass-Through Number(s): 536974, 536975 Award Period: July 1, 2020 to June 30, 2021 Type of Finding: Other Matter Criteria or specific requirement: In order to prevent unauthorized changes to the NC Tracks billing system, individuals access levels must be reviewed for appropriateness. Condition: During our testing, we noted that three employees had access to parts of the NC Tracks system that were not necessary to perform their job functions and outside of the Organization?s access policy. We also noted that two employees that were terminated during the fiscal year still had access to NC Tracks. Questioned costs: None Context: The identified finding represented 5 of 27 of the employees sampled. Cause: Individuals had access to additional functions in NC Tracks that were not necessary to perform their job functions. Effect: Unauthorized changes could have been made in the system. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2020-002. Recommendation: The Organization should design controls around an adequate review process to ensure that employee access rights established in the NC Tracks system are appropriate based on the employee?s role at the Organization. Views of responsible officials: There is no disagreement with the audit finding.
2021-001 Block Grants for Prevention and Treatment of Substance Abuse ? CFDA No. 93.959 Recommendation: The Organization should design controls around an adequate review process to ensure that employee access rights established in the NC Tracks system are appropriate based on employee?s role at the Organization. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The Organization reviewed all active NC Tracks accounts and assessed the suitability of the roles assigned to each based on the job category of staff member. Verified that assigned roles for staff are in accordance with the category of their position as defined in the NC Tracks Access Policy, and unnecessary roles have been removed. The NC Tracks Access Policy will be reviewed and updated as necessary. Name of the contact person responsible for corrective action: Susan Lackey, CFO Planned completion date for corrective action plan: October 30, 2021 If the Department of Health and Human Services has questions regarding this plan, please call Susan Lackey at 704-842-6310.
2020-002
FAC accepted this audit on December 1, 2020 — management decision was due June 1, 2021.
During our testing, we noted that the semi-annual compliance reports were not reviewed by someone other than the preparer. Questioned costs: None Context: Neither report, mid-year or year-end, were reviewed by someone other than the preparer prior to submission. Cause: The Organization did not have a procedure in place related to review and approval of this report. Effect: No control in place over reporting compliance requirement. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that reports are properly reviewed by someone other than the preparer prior to submission. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grant for Prevention and Treatment of Substance Abuse CFDA Number: 93.959 Pass-Through Agency: North Carolina Department of Health and Human Services Pass-Through Number(s): 536915 Award Period: July 1, 2019 to June 30, 2020 Type of Finding: Other Matter Criteria or specific requirement: Compliance reports are required to be reviewed prior to submission. Condition: During our testing, we noted that the semi-annual compliance reports were not reviewed by someone other than the preparer. Questioned costs: None Context: Neither report, mid-year or year-end, were reviewed by someone other than the preparer prior to submission. Cause: The Organization did not have a procedure in place related to review and approval of this report. Effect: No control in place over reporting compliance requirement. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that reports are properly reviewed by someone other than the preparer prior to submission. Views of responsible officials: There is no disagreement with the audit finding.
Block Grants for Prevention and Treatment of Substance Abuse ? CFDA No. 93.959 Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that reports are properly reviewed by someone other than the preparer prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: All Block Grants for Prevention And Treatment of Substance reports will be prepared by Bonnie Stanifer, Grants Monitoring Specialist. Prior to submission all reports will be properly reviewed by Bill Rankin, Quality Management Director. This process has been implemented. Name(s) of the contact person(s) responsible for corrective action: Susan Lackey, CFO Planned completion date for corrective action plan: 10/1/2020
During our testing, we noted that one employee had access to parts of the NC Tracks system that were not necessary to perform their job functions and outside of the Organization?s access policy. Questioned costs: None Context: The identified finding represented 1 of 25 of the employees sampled. Cause: Individual had access to additional functions in NC Tracks that were not necessary to perform their job functions. Effect: Unauthorized changes could have been made in the system. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls around an adequate review process to ensure that employee access rights established in the NC Tracks system are appropriate based on the employee?s role at the Organization. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grant for Community Mental Health Services CFDA Number: 93.958 Pass-Through Agency: North Carolina Department of Health and Human Services Pass-Through Number(s): 536974, 536975 Award Period: July 1, 2019 to June 30, 2020 Type of Finding: Other Matter Criteria or specific requirement: In order to prevent unauthorized changes to the NC Tracks billing system, individuals access levels must be reviewed for appropriateness. Condition: During our testing, we noted that one employee had access to parts of the NC Tracks system that were not necessary to perform their job functions and outside of the Organization?s access policy. Questioned costs: None Context: The identified finding represented 1 of 25 of the employees sampled. Cause: Individual had access to additional functions in NC Tracks that were not necessary to perform their job functions. Effect: Unauthorized changes could have been made in the system. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls around an adequate review process to ensure that employee access rights established in the NC Tracks system are appropriate based on the employee?s role at the Organization. Views of responsible officials: There is no disagreement with the audit finding.
Block Grants for Community Mental Health Services ? CFDA No. 93.958 Recommendation: The Organization should design controls around an adequate review process to ensure that employee access rights established in the NC Tracks system are appropriate based on employee?s role at the Organization. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Verified access level needed with supervisor of staff in question and unnecessary access has been removed. The policy for NC Tracks access will be reviewed and updated as necessary. Name(s) of the contact person(s) responsible for corrective action: Susan Lackey, CFO Planned completion date for corrective action plan: October 9, 2020
FAC accepted this audit on November 11, 2019 — management decision was due May 11, 2020.
FAC accepted this audit on December 20, 2018 — management decision was due June 20, 2019.
FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
FAC accepted this audit on November 21, 2016 — management decision was due May 21, 2017.
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