EIN: 620851889
UEI: REWCB4L2NTC7
Audit also covers EIN: 581723642 · unlinked EINs have no separate FAC filing
Audited by: ATA, PC
Oversight agency: 21 [Department of the Treasury]
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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 March 31, 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 October 1, 2026 (27 days from today).
What is a management decision? →Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Show full finding ▾Hide full finding ▴Subrecipient reports not submitted to the Grantor in a timely manner (Significant Deficiency and Noncompliance) ALN Title and Number: 93.958 – Block Grants for Community Mental Health Services Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-through Entity: Tennessee Dept. of Mental Health and Substance Abuse Services Condition: Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
2024-002
Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Show full finding ▾Hide full finding ▴Subrecipient reports not submitted to the Grantor in a timely manner (Significant Deficiency and Noncompliance) ALN Title and Number: 93.958 – Block Grants for Community Mental Health Services Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-through Entity: Tennessee Dept. of Mental Health and Substance Abuse Services Condition: Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
2024-002
FAC accepted this audit on March 26, 2026 — management decision was due September 26, 2026.
Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Show full finding ▾Hide full finding ▴Subrecipient reports not submitted to the Grantor in a timely manner (Significant Deficiency and Noncompliance) ALN Title and Number: 93.958 – Block Grants for Community Mental Health Services Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-through Entity: Tennessee Dept. of Mental Health and Substance Abuse Services Condition: Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
2024-002
Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Show full finding ▾Hide full finding ▴Subrecipient reports not submitted to the Grantor in a timely manner (Significant Deficiency and Noncompliance) ALN Title and Number: 93.958 – Block Grants for Community Mental Health Services Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-through Entity: Tennessee Dept. of Mental Health and Substance Abuse Services Condition: Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
2024-002
FAC accepted this audit on July 16, 2026 — management decision was due January 16, 2027.
Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Show full finding ▾Hide full finding ▴Subrecipient reports not submitted to the Grantor in a timely manner (Significant Deficiency and Noncompliance) ALN Title and Number: 93.958 – Block Grants for Community Mental Health Services Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-through Entity: Tennessee Dept. of Mental Health and Substance Abuse Services Condition: Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
2024-002
Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Show full finding ▾Hide full finding ▴Subrecipient reports not submitted to the Grantor in a timely manner (Significant Deficiency and Noncompliance) ALN Title and Number: 93.958 – Block Grants for Community Mental Health Services Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-through Entity: Tennessee Dept. of Mental Health and Substance Abuse Services Condition: Quarterly grant disbursement reports were not timely filed. The reports filed by Behavioral Health Initiatives, Inc. (Grantee) were submitted to the Grantor after the stated deadline. The reports are required to be submitted by the 30th day of the following month after quarter end as noted in the grant agreement. Internal controls over grant compliance did not detect the error. Criteria: The grant contract requires that the Grantee submit the quarterly disbursement reports by the 30th of the month following the end of the quarter. Cause: The Grantee submitted the quarterly disbursement reports after the imposed deadline. The internal controls over grant compliance failed to detect the noncompliance. Effect: The late submissions of the quarterly disbursement reports resulted in noncompliance with the grant agreement during year ended June 30, 2025. Recommendation: We recommend that the Grantee develop specific procedures to ensure that all reports are submitted to the Grantor by the imposed deadline. Response: Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
Management has implemented procedures effective 7/1/2025 to ensure that reports are submitted timely and that any new filing deadlines will be documented and met without exception.
2024-002
FAC accepted this audit on March 20, 2025 — management decision was due September 20, 2025.
FAC accepted this audit on March 18, 2024 — management decision was due September 18, 2024.
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
FAC accepted this audit on March 22, 2022 — management decision was due September 22, 2022.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on March 28, 2020 — management decision was due September 28, 2020.
FAC accepted this audit on March 6, 2018 — management decision was due September 6, 2018.
FAC accepted this audit on March 2, 2017 — management decision was due September 2, 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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