EIN: 592301233
UEI: HNB4DEYQ3373
Audit also covers 3 related EINs: 591304471, 591532941, 593627035 · unlinked EINs have no separate FAC filing
Audited by: WithumSmith+Brown, PC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2026 (30 days from today).
What is a management decision? →FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
Information on Federal Programs: U.S. Department of Health and Human Services, Block Grant for Prevention and Treatment of Substance Abuse (Assistance Listing #93.959); Block Grant for Community Mental Health Services (Assistance Listing #93.958); Crisis Counseling (Assistance Listing #97.032) State of Florida Department of Children and Families, Forensic Services and Competency Restoration Training (Catalog of State Financial Assistance #60.114) Finding Type: Significant Deficiency Criteria: The 2 CFR section 200.302 requires that non-federal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each Federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition and Context: The Organization’s draft Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State Financial Assistance (the “Schedules”) did not accurately reconcile to the Post Award Notice issued by the State of Florida, impacting certain programs and resulting in reclassifications to the Schedules. Cause: The Organization’s existing internal controls in place over the year-end reconciliation process did not identify reclassifications necessary in the Schedules. Effect: The final Post Award Notice resulted in reclassifications to the Schedules, however this did not create any differences in total awards. Questioned Costs: None Recommendation: The Organization should implement a process and related internal controls surrounding the year-end reconciliation of the Schedules to ensure the Schedules reconcile to the final reports. Views of Responsible Officials: Due to extenuating circumstances, including the late issuance of the Post Award Notice from the managing entity, the Schedule was not fully reconciled which resulted in reclassifications to the final Schedules. The total amount of funding received was correct, however, there were reclassifications necessary between certain programs within the Schedules. Planned Implementation Corrective Action: Additional preventive internal control procedures will be implemented, including an additional level of review of the Schedules and reconciliation. These procedures and internal controls have been implemented as of the date of this report. Person Responsible for Corrective Action: Chief Financial Officer
Show full finding ▾Hide full finding ▴Information on Federal Programs: U.S. Department of Health and Human Services, Block Grant for Prevention and Treatment of Substance Abuse (Assistance Listing #93.959); Block Grant for Community Mental Health Services (Assistance Listing #93.958); Crisis Counseling (Assistance Listing #97.032) State of Florida Department of Children and Families, Forensic Services and Competency Restoration Training (Catalog of State Financial Assistance #60.114) Finding Type: Significant Deficiency Criteria: The 2 CFR section 200.302 requires that non-federal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each Federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition and Context: The Organization’s draft Schedule of Expenditures of Federal Awards and Schedule of Expenditures of State Financial Assistance (the “Schedules”) did not accurately reconcile to the Post Award Notice issued by the State of Florida, impacting certain programs and resulting in reclassifications to the Schedules. Cause: The Organization’s existing internal controls in place over the year-end reconciliation process did not identify reclassifications necessary in the Schedules. Effect: The final Post Award Notice resulted in reclassifications to the Schedules, however this did not create any differences in total awards. Questioned Costs: None Recommendation: The Organization should implement a process and related internal controls surrounding the year-end reconciliation of the Schedules to ensure the Schedules reconcile to the final reports. Views of Responsible Officials: Due to extenuating circumstances, including the late issuance of the Post Award Notice from the managing entity, the Schedule was not fully reconciled which resulted in reclassifications to the final Schedules. The total amount of funding received was correct, however, there were reclassifications necessary between certain programs within the Schedules. Planned Implementation Corrective Action: Additional preventive internal control procedures will be implemented, including an additional level of review of the Schedules and reconciliation. These procedures and internal controls have been implemented as of the date of this report. Person Responsible for Corrective Action: Chief Financial Officer
Additional preventive internal control procedures will be implemented, including an additional level of review of the Schedules and reconciliation. These procedures and internal controls have been implemented as of the date of this report.
Information on Federal Program: U.S. Department of Veteran Affairs, Homeless Providers Grant and Per Diem Program (Assistance Listing #64.024; Award Year: Fiscal 2023) Finding Type: Significant Deficiency Criteria: The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition and Context: For two annual financial reports selected for testing, we noted one annual financial report was submitted 88 days after the required due date as indicated in the grant contract. The sample was not, and was not intended to be, a statistically valid sample. Cause: The Organization’s existing internal controls in place over grant reporting did not prevent the late submission of an annual financial report. Effect or Potential Effect: Late submission of required reporting deliverables could result in the restriction of draw downs, delay of funds and/or denial of future funds. Questioned Costs: None Recommendation: The Organization should implement a stronger process and related internal controls surrounding grant reporting requirements to ensure reports are timely filed by the required due dates. Views of Responsible Officials: Due to an oversight by the finance department, the annual federal financial report was not submitted within the deadline for one of the associated grants, although timely filing was performed for the other grant. Planned Implementation Corrective Action: Additional preventive internal control procedures will be implemented, including internal tracking of specific grant reporting requirements, to ensure timle filing for all reporting requirements. These procedures and internal controls have been implemented as of the date of this report. Person Responsible for Corrective Action: Chief Financial Officer
Show full finding ▾Hide full finding ▴Information on Federal Program: U.S. Department of Veteran Affairs, Homeless Providers Grant and Per Diem Program (Assistance Listing #64.024; Award Year: Fiscal 2023) Finding Type: Significant Deficiency Criteria: The 2 CFR section 200.303 requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Condition and Context: For two annual financial reports selected for testing, we noted one annual financial report was submitted 88 days after the required due date as indicated in the grant contract. The sample was not, and was not intended to be, a statistically valid sample. Cause: The Organization’s existing internal controls in place over grant reporting did not prevent the late submission of an annual financial report. Effect or Potential Effect: Late submission of required reporting deliverables could result in the restriction of draw downs, delay of funds and/or denial of future funds. Questioned Costs: None Recommendation: The Organization should implement a stronger process and related internal controls surrounding grant reporting requirements to ensure reports are timely filed by the required due dates. Views of Responsible Officials: Due to an oversight by the finance department, the annual federal financial report was not submitted within the deadline for one of the associated grants, although timely filing was performed for the other grant. Planned Implementation Corrective Action: Additional preventive internal control procedures will be implemented, including internal tracking of specific grant reporting requirements, to ensure timle filing for all reporting requirements. These procedures and internal controls have been implemented as of the date of this report. Person Responsible for Corrective Action: Chief Financial Officer
Additional preventive internal control procedures will be implemented, including an additional level of review of the Schedules and reconciliation. These procedures and internal controls have been implemented as of the date of this report.
FAC accepted this audit on January 5, 2023 — management decision was due July 5, 2023.
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
FAC accepted this audit on December 14, 2020 — management decision was due June 14, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on December 5, 2017 — management decision was due June 5, 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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