EIN: 836000126
UEI: WV9GN21T4C53
Audit also covers 6 related EINs: 272595767, 830205729, 830207113, 830207300, 830254469, 836000294 · unlinked EINs have no separate FAC filing
Audited by: MHP Assurance Services LLP
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 February 20, 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 August 20, 2026 (18 days ago).
What is a management decision? →FAC accepted this audit on March 5, 2025 — management decision was due September 5, 2025.
Criteria: Southwest Counseling Services must design internal controls to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Per review of 2 CFR 200.213, non-Federal entities are prohibited from contracting with, or making sub-awards under covered transactions to, parties that are suspended or debarred or whose principals are suspended or debarred. Covered transactions include contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., sub-awards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. Condition/context: For one of the contracts selected for testing, we determined that the contractor did not have a suspension and debarment clause in the contract, and Southwest Counseling Services did not keep record of other verification procedures to document the subrecipient was not suspended or debarred. Independently, we verified that the contractor was not suspended or debarred. Cause: Southwest Counseling Services does not have a control system in place to ensure required suspension and debarment is verified and documented. Effect: Without processes and controls in place, it is possible that Southwest Counseling could contract with a contractor that is suspended or debarred. Questioned costs: None. Identification as a repeat finding: No Recommendation: We recommend that Southwest Counseling Services implement processes and controls to ensure compliance with the suspension and debarment requirement.
Show full finding ▾Hide full finding ▴Criteria: Southwest Counseling Services must design internal controls to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Per review of 2 CFR 200.213, non-Federal entities are prohibited from contracting with, or making sub-awards under covered transactions to, parties that are suspended or debarred or whose principals are suspended or debarred. Covered transactions include contracts for goods and services awarded under a non-procurement transaction that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR Section 180.220. All non-procurement transactions entered into by a pass-through entity (i.e., sub-awards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR Section 180.215. Condition/context: For one of the contracts selected for testing, we determined that the contractor did not have a suspension and debarment clause in the contract, and Southwest Counseling Services did not keep record of other verification procedures to document the subrecipient was not suspended or debarred. Independently, we verified that the contractor was not suspended or debarred. Cause: Southwest Counseling Services does not have a control system in place to ensure required suspension and debarment is verified and documented. Effect: Without processes and controls in place, it is possible that Southwest Counseling could contract with a contractor that is suspended or debarred. Questioned costs: None. Identification as a repeat finding: No Recommendation: We recommend that Southwest Counseling Services implement processes and controls to ensure compliance with the suspension and debarment requirement.
2024-002: BHCE – Suspension and Debarment Condition/Context: For one of the contracts selected for testing, we determined that the contractor did not have a suspension and debarment clause in the contract, and Southwest Counseling Services did not keep record of other verification procedures to document the subrecipient was not suspended or debarred. Independently, we verified that the contractor was not suspended or debarred. Recommendation: MHP recommends Southwest Counseling Services implement processes and controls to ensure compliance with the suspension and debarment requirement. Corrective action regarding Suspension and Debarment: The CFO will add the System for Award Management (SAM) Registration Status Search for any contracts using federal funds to the contracting process. The SAM Registration Status Search will allow Contract Managers to verify their sub-recipients are in good standing and not suspended or debarred from receiving Federal Funds. It will be included in the contracting policies of the agency. The CFO will also include to the "Special Provisions" section from the Federal Funds Contract Template in the each individual contract as reviewed and approved by legal counsel. Anticipated completion date: December 31, 2024 Contact person: Melissa Wray-Marchetti, CFO
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on February 1, 2023 — management decision was due August 1, 2023.
FAC accepted this audit on February 1, 2022 — management decision was due August 1, 2022.
FAC accepted this audit on February 15, 2021 — management decision was due August 15, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 8, 2019 — management decision was due July 8, 2019.
FAC accepted this audit on December 22, 2017 — management decision was due June 22, 2018.
FAC accepted this audit on January 12, 2017 — management decision was due July 12, 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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