EIN: 610480950
UEI: H8QZTMHMZME8
Audited by: CHERRY BEKAERT LLP
Oversight agency: 64 [Department of Veterans Affairs]
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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 May 28, 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 November 28, 2026 (91 days from today).
What is a management decision? →Audit procedures related to reporting identified the FFR reporting under this program were not filed timely during the period under audit. Cause: While the organization maintained a properly designed control to track the timely submission of Federal Financial Reports (FFRs), the control was not sufficiently robust to provide proactive escalation during a period when the finance department experienced capacity constraints due to staff turnover. Effect: As a result of this control not operating effectively, the annual FFR under the Substance Abuse and Mental Health Services Administration (SAMHSA) program was submitted after the required deadline. Recommendation: We recommend management improve the control design to provide for proactive escalation during any periods of turnover to prevent this late reporting from recurring. Management Response: The Organization concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Show full finding ▾Hide full finding ▴2025-001: Significant Deficiency – Timely FFR Reporting Criteria: Under the U.S. Department of Health and Human Services Substance Abuse and Mental Health Services program (93.243), the Organization is required to file Federal Financial Reports (“FFR”) within 90 days of period close out date. Condition: Audit procedures related to reporting identified the FFR reporting under this program were not filed timely during the period under audit. Cause: While the organization maintained a properly designed control to track the timely submission of Federal Financial Reports (FFRs), the control was not sufficiently robust to provide proactive escalation during a period when the finance department experienced capacity constraints due to staff turnover. Effect: As a result of this control not operating effectively, the annual FFR under the Substance Abuse and Mental Health Services Administration (SAMHSA) program was submitted after the required deadline. Recommendation: We recommend management improve the control design to provide for proactive escalation during any periods of turnover to prevent this late reporting from recurring. Management Response: The Organization concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.
Corrective Action Plan This corrective action plan was developed in response to the audit finding related to the timely submission of Federal Financial Reports (FFRs). The purpose of this plan is to improve the controls that were previously in place to ensure FFRs are filed accurately and by required deadlines. Finding While the audit noted that the control for tracking the timely submission of Federal Financial Reports (FFRs) under the Substance Abuse and Mental Health Services program could have been more robust at the time of reporting, it is important to recognize that this was an isolated administrative oversight rather than a systemic control failure. The organization has a strong history of compliance, as evidenced by its unmodified (clean) audit opinion, absence of material weaknesses or significant deficiencies in internal control over financial reporting, and its classification as a low-risk auditee. There were no questioned costs, penalties, or loss of funding associated with this issue, and all other compliance requirements for federal programs were met. Corrective Action The existing process has been improved to track FFR due dates and support timely submission. This process includes the use of Grantseeker, a grant tracking system that provides automated daily email reminders beginning two weeks prior to each submission deadline. Each reporting task is assigned to the staff member responsible for completion of the filing. Oversight and Monitoring Oversight of the process is provided by a Grantseeker system administrator, who monitors task assignments and reminder notifications to help ensure reporting deadlines are met. This additional level of review supports accountability and helps confirm that required filings are completed in a timely manner. Responsible Party The staff member assigned to the specific grant is responsible for preparing and submitting the applicable FFR. The Grantseeker system administrator is responsible for oversight of the tracking process. Expected Outcome Implementation of this corrective action is expected to strengthen internal controls over grant reporting and ensure timely submission of all required Federal Financial Reports.
FAC accepted this audit on January 6, 2025 — management decision was due July 6, 2025.
FAC accepted this audit on November 16, 2023 — management decision was due May 16, 2024.
FAC accepted this audit on November 16, 2022 — management decision was due May 16, 2023.
FAC accepted this audit on November 4, 2021 — management decision was due May 4, 2022.
FAC accepted this audit on November 4, 2020 — management decision was due May 4, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 28, 2018 — management decision was due May 28, 2019.
FAC accepted this audit on December 3, 2017 — management decision was due June 3, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
2016-001
FAC accepted this audit on November 12, 2016 — management decision was due May 12, 2017.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴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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