EIN: 582018687
UEI: YK69LMLHC4N4
Audit also covers 2 related EINs: 462082988, 810594798 · unlinked EINs have no separate FAC filing
Audited by: CHERRY BEKAERT LLP
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 8, 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 8, 2026 (54 days ago).
What is a management decision? →FAC accepted this audit on March 14, 2025 — management decision was due September 14, 2025.
FAC accepted this audit on January 4, 2024 — management decision was due July 4, 2024.
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on January 11, 2021 — management decision was due July 11, 2021.
FAC accepted this audit on February 25, 2020 — management decision was due August 25, 2020.
During the year ended June 30, 2019, MHC did not have documented controls in place to review and ensure timely submission of financial and program reports. As a result, the quarterly financial report was not submitted within thirty days of quarter end for the one financial report tested. Effect: MHC was not in technical compliance with the reporting requirement of the grant. Cause: There are no documented oversight controls over the reporting procedures. Recommendation: MHC should put documented controls in place to ensure accurate and timely reporting. Management?s Response: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2019-001 ? Significant Deficiency in Internal Control over Reporting for the Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Grant CFDA #93.104 Criteria: Mental Health Cooperative, Inc. and affiliates (?MHC?) is responsible for establishing controls and procedures to ensure compliance with federal grant reporting requirements. The Grant agreement requires quarterly financial reports to be submitted within thirty days of quarter end. Condition: During the year ended June 30, 2019, MHC did not have documented controls in place to review and ensure timely submission of financial and program reports. As a result, the quarterly financial report was not submitted within thirty days of quarter end for the one financial report tested. Effect: MHC was not in technical compliance with the reporting requirement of the grant. Cause: There are no documented oversight controls over the reporting procedures. Recommendation: MHC should put documented controls in place to ensure accurate and timely reporting. Management?s Response: Management agrees with the finding.
Finding 2019-001 Significant Deficiency in Internal Control over Reporting for the Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances Grant CFDA #93.104 2019-001 Recommendation: MHC should put documented controls in place to ensure accurate and timely reporting. Action Taken: We concur with the recommendation and will establish procedures to ensure clarity in reporting dates and deadlines with our funder and that timely reporting occurs within the reporting timeline to remain in grant compliance. Date of Completion: 02/04/2020 If the U.S. Department of Health and Human Services has questions, please call David Wilson at {615) 743-1405.
During the year ended June 30, 2019, MHC did not have documented controls in place to review and ensure timely submission of financial and program reports. As a result, the quarterly financial report was not submitted within thirty days of quarter end for the one financial report tested. Additionally, the two quarterly program reports tested were not submitted within fifteen days of quarter end. Effect: MHC was not in technical compliance with the reporting requirement of the grant. Cause: There are no documented oversight controls over the reporting procedures. Recommendation: MHC should put documented controls in place to ensure accurate and timely reporting. Management?s Response: Management agrees with the finding.
Show full finding ▾Hide full finding ▴Finding 2019-002 ? Significant Deficiency in Internal Control over Reporting for the Projects for Assistance in Transition from Homelessness Grant CFDA #93.150 Criteria: MHC is responsible for establishing controls and procedures to ensure compliance with federal grant reporting requirements. The Grant agreement requires quarterly financial reports to be submitted within thirty days of quarter end and program reports to be submitted within fifteen days of quarter end. Condition: During the year ended June 30, 2019, MHC did not have documented controls in place to review and ensure timely submission of financial and program reports. As a result, the quarterly financial report was not submitted within thirty days of quarter end for the one financial report tested. Additionally, the two quarterly program reports tested were not submitted within fifteen days of quarter end. Effect: MHC was not in technical compliance with the reporting requirement of the grant. Cause: There are no documented oversight controls over the reporting procedures. Recommendation: MHC should put documented controls in place to ensure accurate and timely reporting. Management?s Response: Management agrees with the finding.
Finding 2019-002 Significant Deficiency in Internal Control over Reporting for the Projects for Assistance in Transition from Homelessness Grant CFDA #93.150 2019-002 Recommendation: MHC should put documented controls in place to ensure accurate and timely reporting. Action Taken: We concur with the recommendation and will establish procedures to ensure controls are in place for program and financial reporting. Date of Completion: 02/04/2020 If the U.S. Department of Health and Human Services has questions, please call David Wilson at {615) 743-1405.
FAC accepted this audit on January 2, 2019 — management decision was due July 2, 2019.
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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