EIN: 610661458
UEI: L6VRHWQ8RDL8
Audited by: DEAN DORTON ALLEN FORD
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 5, 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 5, 2026 (63 days ago).
What is a management decision? →FAC accepted this audit on December 23, 2024 — management decision was due June 23, 2025.
FAC accepted this audit on January 2, 2024 — management decision was due July 2, 2024.
FAC accepted this audit on January 10, 2023 — management decision was due July 10, 2023.
For the fiscal year ended June 30, 2022, internal control procedures were not followed by program personnel. Cause: The Organization's established internal control procedures were not followed as required on review and approval of 2 invoices. Effect: Internal control procedures were not followed on invoices that could have caused an unallowable expenses or activities for the federal program. There were no unallowed costs noted. Questioned Costs: None Context: This is not a systemic problem. Repeat Finding: This is not a repeat finding. Corrective Action Plan: Northern Kentucky Mental Health - Mental Retardation Regional Board, Inc. agrees with the finding and will complete necessary training with program employees regarding organizations established and required procedures along with the necessity of these procedures and the additional importance due to federal program requirements. Anticipated Completion Date: Fiscal year end June 30, 2023. Criteria: Per CFR 75.303 The non-federal entity must "Establish and maintain effective internal control over the Federal award 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 award." Condition: For the fiscal year ended June 30, 2022, internal control procedures were not followed by program personnel. Cause: The Organization's established internal control procedures were not followed as required on review and approval of 2 invoices. Effect: Internal control procedures were not followed on invoices that could have caused an unallowable expenses or activities for the federal program. There were no unallowed costs noted. Questioned Costs: None Context: This is not a systemic problem. Repeat Finding: This is not a repeat finding. Corrective Action Plan: Northern Kentucky Mental Health - Mental Retardation Regional Board, Inc. agrees with the finding and will complete necessary training with program employees regarding organizations established and required procedures along with the necessity of these procedures and the additional importance due to federal program requirements. Anticipated Completion Date: Fiscal year end June 30, 2023.
Show full finding ▾Hide full finding ▴Finding: 2022-001 Preparation of the Schedule of Expenditures of Federal Awards Criteria: Per CFR 75.303 The non-federal entity must "Establish and maintain effective internal control over the Federal award 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 award." Condition: For the fiscal year ended June 30, 2022, internal control procedures were not followed by program personnel. Cause: The Organization's established internal control procedures were not followed as required on review and approval of 2 invoices. Effect: Internal control procedures were not followed on invoices that could have caused an unallowable expenses or activities for the federal program. There were no unallowed costs noted. Questioned Costs: None Context: This is not a systemic problem. Repeat Finding: This is not a repeat finding. Corrective Action Plan: Northern Kentucky Mental Health - Mental Retardation Regional Board, Inc. agrees with the finding and will complete necessary training with program employees regarding organizations established and required procedures along with the necessity of these procedures and the additional importance due to federal program requirements. Anticipated Completion Date: Fiscal year end June 30, 2023. Criteria: Per CFR 75.303 The non-federal entity must "Establish and maintain effective internal control over the Federal award 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 award." Condition: For the fiscal year ended June 30, 2022, internal control procedures were not followed by program personnel. Cause: The Organization's established internal control procedures were not followed as required on review and approval of 2 invoices. Effect: Internal control procedures were not followed on invoices that could have caused an unallowable expenses or activities for the federal program. There were no unallowed costs noted. Questioned Costs: None Context: This is not a systemic problem. Repeat Finding: This is not a repeat finding. Corrective Action Plan: Northern Kentucky Mental Health - Mental Retardation Regional Board, Inc. agrees with the finding and will complete necessary training with program employees regarding organizations established and required procedures along with the necessity of these procedures and the additional importance due to federal program requirements. Anticipated Completion Date: Fiscal year end June 30, 2023.
Northern Kentucky Mental Health ? Mental Retardation Regional Board, Inc. agrees with the finding and will complete necessary training with program employees regarding organizations established and required procedures along with the necessity of these procedures and the additional importance due to federal program requirements.
FAC accepted this audit on January 10, 2022 — management decision was due July 10, 2022.
FAC accepted this audit on January 6, 2021 — management decision was due July 6, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
FAC accepted this audit on January 3, 2018 — management decision was due July 3, 2018.
FAC accepted this audit on January 15, 2017 — management decision was due July 15, 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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