EIN: 582109344
UEI: D9QENG5TVJL4
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 10, 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 May 10, 2022 (1565 days ago).
What is a management decision? →Per review of the subrecipient contract with the Georgia DBHDD, Pathways Center is required to submit monthly income and expense reports (MIERS) within ten (10) calendar days of the following month. Pathways Center is not in compliance with the requirements of its contracts with the Georgia DBHDD. Internal controls are not functioning in a manner that ensures timely submission of MIERs. Management should implement new policies and procedures to ensure timely submission of MIERs
Show full finding ▾Hide full finding ▴Per review of the subrecipient contract with the Georgia DBHDD, Pathways Center is required to submit monthly income and expense reports (MIERS) within ten (10) calendar days of the following month. Pathways Center is not in compliance with the requirements of its contracts with the Georgia DBHDD. Internal controls are not functioning in a manner that ensures timely submission of MIERs. Management should implement new policies and procedures to ensure timely submission of MIERs
Management concurs with this finding. Management implemented policies and procedures in April 2021 to make more efficient the monthly closing process which directly affects the submission of the MIERs. This ensures MIERs timely filing. The last delinquent MIERs were submitted in January 2021.
FAC accepted this audit on January 14, 2021 — management decision was due July 14, 2021.
2020-002 Reporting on Federal Award Programs CFDA # 93.959 Block Grants for Prevention and Treatment of Substance Abuse Agency U.S. Department of Health and Human Service Passed through Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) Compliance Requirement Reporting Questioned Costs None Criteria: Per review of the subrecipient contract with the Georgia DBHDD, Pathways Center is required to submit monthly income and expense reports (MIERSs) within ten (10) calendar days of the following month. Effect: Pathways Center is not in compliance with the requirements of its contracts with the Georgia DBHDD. These contracts constitute a substantial portion of its funding, and continued failure to comply with the requirements could put DBHDD contracts in jeopardy. Cause: Internal controls are not functioning in a manner that ensures timely submission of MIERs. Recommendation: Management should implement new policies and procedures to ensure timely submission of MIERs. Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Management has implemented policies and procedures to ensure that reports are filed timely. This action was taken immediately upon receipt of the comment from the auditors.
Show full finding ▾Hide full finding ▴2020-002 Reporting on Federal Award Programs CFDA # 93.959 Block Grants for Prevention and Treatment of Substance Abuse Agency U.S. Department of Health and Human Service Passed through Georgia Department of Behavioral Health and Developmental Disabilities (DBHDD) Compliance Requirement Reporting Questioned Costs None Criteria: Per review of the subrecipient contract with the Georgia DBHDD, Pathways Center is required to submit monthly income and expense reports (MIERSs) within ten (10) calendar days of the following month. Effect: Pathways Center is not in compliance with the requirements of its contracts with the Georgia DBHDD. These contracts constitute a substantial portion of its funding, and continued failure to comply with the requirements could put DBHDD contracts in jeopardy. Cause: Internal controls are not functioning in a manner that ensures timely submission of MIERs. Recommendation: Management should implement new policies and procedures to ensure timely submission of MIERs. Views of Responsible Officials and Planned Corrective Action: Management concurs with this finding. Management has implemented policies and procedures to ensure that reports are filed timely. This action was taken immediately upon receipt of the comment from the auditors.
Management has implemented policies and procedures to ensure that reports are filed timely. This action was taken immediately upon receipt of the comment from the auditors.
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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