EIN: 751294355
UEI: GKWEHK572GJ7
Audited by: Beasley, Mitchell & Co.
Oversight agency: 93 [Department of Health and Human Services]
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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 March 2, 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 2, 2026 (2 days from today).
What is a management decision? →FAC accepted this audit on February 28, 2025 — management decision was due August 28, 2025.
FAC accepted this audit on January 14, 2025 — management decision was due July 14, 2025.
FAC accepted this audit on April 2, 2023 — management decision was due October 2, 2023.
FAC accepted this audit on January 19, 2022 — management decision was due July 19, 2022.
The Center does not have an internal control system designed to provide sufficient review and approval of cash draws prior to submission to grantor agency. Cause: The Center has not developed an internal control system designed to provide for the adequate review of information submitted to outside parties. Effect: The lack of review could result in improper cash draws requested. Questioned Costs: None reported Context/Sampling: No sampling was performed. Repeat Finding from Prior Year: Yes Recommendation: We recommend that the Center implement a system of proper review and approval by appropriate personnel of all documentation and information prepared for and submitted to outside parties to mitigate the risk of improper or inaccurate reporting, overcharging of grants and management override. View of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2021-003: U.S Department of Health and Human Services, CFDA 93.959 Award Number- HHS000130500008, Award Year 2021 Block Grants for Prevention/Treatment of Substance Abuse (RSS) Type of Finding: Material Weakness in Internal Control over Compliance Compliance Requirement: Cash Management (Federal- Substance Abuse) Criteria: Federal and state programs require adequate review and approval of information prepared for and submitted to grantor agencies. Condition: The Center does not have an internal control system designed to provide sufficient review and approval of cash draws prior to submission to grantor agency. Cause: The Center has not developed an internal control system designed to provide for the adequate review of information submitted to outside parties. Effect: The lack of review could result in improper cash draws requested. Questioned Costs: None reported Context/Sampling: No sampling was performed. Repeat Finding from Prior Year: Yes Recommendation: We recommend that the Center implement a system of proper review and approval by appropriate personnel of all documentation and information prepared for and submitted to outside parties to mitigate the risk of improper or inaccurate reporting, overcharging of grants and management override. View of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Finding 2021-003 U.S Department of Education CFDA: 93.959 Federal Award Number: HHS000130500008 Award Year: 2021 Program Name: Block Grants for Prevention/Treatment of Substance Abuse (RSS) Finding Summary: The Center does not have an internal control system designed to provide sufficient review and approval of cash draws prior to submission to grantor agency. Responsible Individual: Sherri Bohr, Chief Executive Officer Corrective Action Plan: The Controller will enter the request, and the program director will review and submit it. Anticipated Completion Date: Immediate ? depending on how quick the Director?s access can be granted in CMBHS.
2020-004
FAC accepted this audit on March 21, 2021 — management decision was due September 21, 2021.
The Center?s procurement policy did not include the items required by Uniform Guidance. Cause: The Center did not update the procurement policy to include the items that are required under the Uniform Guidance. Effect: The Center did not have proper procurement policy during the year and this could potentially lead to the Center entering into transactions for goods and/or services that are not properly procured as required by law. Questioned Costs: None reported Context/Sampling: No sampling was performed. Repeat Finding from Prior Year: No Recommendation: It is recommended that the Center update their procurement policy and include the requirements established by Uniform Guidance. View of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-003: U.S Department of Education CFDA: 84.181 Federal Award Number: HHS000191200013 Award Year: 2020 Program Name: Special Education- Grants for Infants and Families with Disabilities (IDEA, Part C) Type of Finding: Material Weakness in Internal Control over Compliance Compliance Requirement: Procurement, Suspension, and Debarment Criteria: Uniform Guidance required the Center to update their procurement policy effective September 1, 2018 to include certain items including certain thresholds to procure the acquisition of goods and services. Additionally, Uniform Guidance requires policies to address conflict of interest, including disciplinary actions for failure to adhere, acquisition of duplicative items, and provisions to ensure all solicitations incorporate clear and accurate descriptions of technical requirements, do not restrict completion and identify all requirements which the offeror must fulfill and factors used in evaluation. Condition: The Center?s procurement policy did not include the items required by Uniform Guidance. Cause: The Center did not update the procurement policy to include the items that are required under the Uniform Guidance. Effect: The Center did not have proper procurement policy during the year and this could potentially lead to the Center entering into transactions for goods and/or services that are not properly procured as required by law. Questioned Costs: None reported Context/Sampling: No sampling was performed. Repeat Finding from Prior Year: No Recommendation: It is recommended that the Center update their procurement policy and include the requirements established by Uniform Guidance. View of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Finding 2020-003 U.S Department of Education CFDA: 84.181 Federal Award Number: HHS000191200013 Award Year: 2020 Program Name: Special Education- Grants for Infants and Families with Disabilities (IDEA, Part C) Finding Summary: The Center?s procurement policy did not include the items required by Uniform Guidance. Responsible Individual: Sherri Bohr, Chief Executive Officer Corrective Action Plan: The Center will update the procurement policy to include all requirements by Uniform Guidance. Anticipated Completion Date: August 2021
The Center does not have an internal control system designed to provide sufficient and adequate review and approval of documentation, reports and information submitted to outside parties. Cause: The Center has not developed an internal control system designed to provide for the adequate review of information submitted to outside parties. Effect: The lack of review could result in errors in reporting, match improperly reported or improper cash draws requested. Questioned Costs: None reported Context/Sampling: No sampling was performed. Repeat Finding from Prior Year: No Recommendation: We recommend that the Center implement a system of proper review and approval by appropriate personnel of all documentation and information prepared for and submitted to outside parties to mitigate the risk of improper or inaccurate reporting, overcharging of grants and management override. View of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2020-004: U.S Department of Education, CFDA 84.181 Award Number- HHS000191200013, Award Year 2020 Special Education- Grants for Infants and Families with Disabilities (IDEA, Part C) Texas Health and Human Services Commission Award Number- HHS000191200013, Award Year 2020 Early Childhood Intervention U.S Department of Health and Human Services, CFDA 93.958 Award Number- HHS000516300001, Award Year 2020 Mental Health Block Grant Texas Health and Human Services Commission Award Number- HHS000516300001, Award Year 2020 General Revenue- Mental Health Adult, Crisis, Child (PCN) Texas Health and Human Services Commission Award Number- HHS000607000001, Award Year 2020 General Revenue- IDD U.S Department of Health and Human Services, CFDA 93.959 Award Number- 2016-048528-003, Award Year 2020 Award Number- 2016-048411-003, Award Year 2020 Block Grants for Prevention/Treatment of Substance Abuse (YRC/RSS-CBO) Texas Health and Human Services Commission Award Number- 2016-048528-003, Award Year 2020 Substance Abuse- Youth Recovery Center (YRC) Type of Finding: Material Weakness in Internal Control over Compliance Compliance Requirement: Matching, Level of Effort and Earmarking (all programs listed above) Reporting (Federal - MHBG, State- GR-MH, IDD) Cash Management (Federal- IDEA, Part C) Criteria: Federal and state programs require adequate review and approval of information prepared for and submitted to grantor agencies. Condition: The Center does not have an internal control system designed to provide sufficient and adequate review and approval of documentation, reports and information submitted to outside parties. Cause: The Center has not developed an internal control system designed to provide for the adequate review of information submitted to outside parties. Effect: The lack of review could result in errors in reporting, match improperly reported or improper cash draws requested. Questioned Costs: None reported Context/Sampling: No sampling was performed. Repeat Finding from Prior Year: No Recommendation: We recommend that the Center implement a system of proper review and approval by appropriate personnel of all documentation and information prepared for and submitted to outside parties to mitigate the risk of improper or inaccurate reporting, overcharging of grants and management override. View of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Finding 2020-004 U.S Department of Education, CFDA 84.181 Award Number- HHS000191200013, Award Year 2020 Special Education- Grants for Infants/ Families with Disabilities (IDEA, Part C) Texas Health and Human Services Commission Award Number- HHS000191200013, Award Year 2020 Early Childhood Intervention U.S Department of Health and Human Services, CFDA 93.958 Award Number- HHS000516300001, Award Year 2020 Mental Health Block Grant Texas Health and Human Services Commission Award Number- HHS000516300001, Award Year 2020 General Revenue- Mental Health Adult, Crisis, Child (PCN) Texas Health and Human Services Commission Award Number- HHS000607000001, Award Year 2020 General Revenue- IDD U.S Department of Health and Human Services, CFDA 93.959 Award Number- 2016-048528-003, Award Year 2020 Award Number- 2016-048411-003, Award Year 2020 Block Grants for Prevention/Treatment of Substance Abuse (YRC/RSS-CBO) Texas Health and Human Services Commission Award Number- 2016-048528-003, Award Year 2020 Substance Abuse- Youth Recovery Center (YRC) Finding Summary: The Center does not have an internal control system designed to provide sufficient and adequate review and approval of documentation, reports and information submitted to outside parties. The lack of review could result in errors in reporting, match improperly reported or improper cash draws requested. Responsible Individual: Sherri Bohr, Chief Executive Officer Corrective Action Plan: The Center will implement a system of proper review and approval by appropriate personnel of all documentation and information prepared for and submitted to outside parties. Further, the review and approval of reports and draw requests submitted to outside parties will be documented. Anticipated Completion Date: August 2021
FAC accepted this audit on February 3, 2020 — management decision was due August 3, 2020.
The Center?s procurement policy did not include the items required by Uniform Guidance. Cause: The Center did not update the procurement policy to include the items that are required under the Uniform Guidance. Effect: The Center did not have proper procurement policy during the year and this could potentially lead to the Center entering into transactions for goods and/or services that are not properly procured as required by law. Questioned Costs: None reported Context/Sampling: No sampling was performed. Repeat Finding from Prior Year: No Recommendation: It is recommended that the Center update their procurement policy and include the requirements established by Uniform Guidance. View of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2019-003: U.S Department of Health and Human Services CFDA: 93.104 Federal Award Number: 5U79SM062473-04 Award Year: 2019 Program Name: Substance Abuse and Mental Health Services Admin (SAMHSA) / Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) Type of Finding: Material Weakness in Internal Control over Compliance Compliance Requirement: Procurement, Suspension, and Debarment Criteria: Uniform Guidance required the Center to update their procurement policy effective September 1, 2018 to include certain items including certain thresholds to procure the acquisition of goods and services. Additionally, Uniform Guidance requires policies to address conflict of interest, including disciplinary actions for failure to adhere, acquisition of duplicative items, and provisions to ensure all solicitations incorporate clear and accurate descriptions of technical requirements, do not restrict completion and identify all requirements which the offeror must fulfill and factors used in evaluation. Condition: The Center?s procurement policy did not include the items required by Uniform Guidance. Cause: The Center did not update the procurement policy to include the items that are required under the Uniform Guidance. Effect: The Center did not have proper procurement policy during the year and this could potentially lead to the Center entering into transactions for goods and/or services that are not properly procured as required by law. Questioned Costs: None reported Context/Sampling: No sampling was performed. Repeat Finding from Prior Year: No Recommendation: It is recommended that the Center update their procurement policy and include the requirements established by Uniform Guidance. View of Responsible Officials: Management agrees with the noted finding. Refer to Corrective Action Plan.
Finding 2019-003 U.S Department of Health and Human Services CFDA: 93.104 Federal Award Number: 5U79SM062473-04 Award Year: 2019 Program Name: Substance Abuse and Mental Health Services Admin (SAMHSA) / Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) Finding Summary: The Center?s procurement policy did not include the items required by Uniform Guidance. Responsible Individual: Sherri Bohr, Chief Executive Officer Corrective Action Plan: The Center will update the procurement policy to include all requirements by Uniform Guidance.
FAC accepted this audit on February 21, 2019 — management decision was due August 21, 2019.
FAC accepted this audit on February 7, 2018 — management decision was due August 7, 2018.
FAC accepted this audit on January 3, 2017 — management decision was due July 3, 2017.
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