EIN: 840519607
UEI: H79SM0832870
Single Audit filed under EIN: 840706945
Audited by: BIGGSKOFFORD, P.C.
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 October 27, 2022. 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 April 27, 2023 (1226 days ago).
What is a management decision? →Material Weakness - The Organization does not have sufficient internal controls to ensure proper allocations of payroll related to the various programs. Criteria: The CCHBC Implementation project award and Uniform Guidance requires recipients to maintain a standard of internal controls to ensure that the proper allocation of payroll related costs are based on actual time and effort toward the grant project. Cause: During the review of payroll costs, we were unable to identify all of the time and effort coded to the programs. Per our discussion with management, it was determined that the Organization does have a policy in place, however, the policy is not enforced and therefore there are some program related costs that are estimated each month. Effect: Program compliance requirements are at risk of not being met. Recommendation: Southeast Health Group should maintain an environment in which employees are required to track their time based on the specific programs in order to ensure that the time and effort costs are trackable for all employees that work on the projects.
Show full finding ▾Hide full finding ▴2022-001 "CCBHC Implementation Project - CFDA No. 93.829; Grant No. 1H79SM083287-01 Grant Period February 15, 2021 - February 14, 2023" Condition: Material Weakness - The Organization does not have sufficient internal controls to ensure proper allocations of payroll related to the various programs. Criteria: The CCHBC Implementation project award and Uniform Guidance requires recipients to maintain a standard of internal controls to ensure that the proper allocation of payroll related costs are based on actual time and effort toward the grant project. Cause: During the review of payroll costs, we were unable to identify all of the time and effort coded to the programs. Per our discussion with management, it was determined that the Organization does have a policy in place, however, the policy is not enforced and therefore there are some program related costs that are estimated each month. Effect: Program compliance requirements are at risk of not being met. Recommendation: Southeast Health Group should maintain an environment in which employees are required to track their time based on the specific programs in order to ensure that the time and effort costs are trackable for all employees that work on the projects.
View of Responsible Official and Planned Corrective Action: Oversight of time cards has been established and assigned. Southeast Health Group management is confident that there were no erroneous invoicing charges nor inaccurate requests for reimbursement. SHG?s time and effort reporting guidelines ensured proper accounting and compliance standards were followed and oversight has been added to ensure proper documentation.
Significant Deficiency - During the preparation of the SEFA, various funds were included that Southeast Mental Health was only a contractor on and not awarded the funds as a pass-through entity. Criteria: The Uniform Guidance requires that funding that is to be listed on the SEFA are to be directly awarded by the federal government or a pass-through entity and not funds that are received due to contract work. Cause: During our review of the award agreements provided to support the SEFA we noted various agreements that were contracts and not awarding agreements. Effect: Funding could be overstated on the SEFA and could affect the calculations required for Single Audit. Recommendation: Southeast Health Group should only include funding awarded to the Organization for the continuation of their programs on the SEFA.
Show full finding ▾Hide full finding ▴2022-002 Schedule of Expenditures of Federal Awards (SEFA) Condition: Significant Deficiency - During the preparation of the SEFA, various funds were included that Southeast Mental Health was only a contractor on and not awarded the funds as a pass-through entity. Criteria: The Uniform Guidance requires that funding that is to be listed on the SEFA are to be directly awarded by the federal government or a pass-through entity and not funds that are received due to contract work. Cause: During our review of the award agreements provided to support the SEFA we noted various agreements that were contracts and not awarding agreements. Effect: Funding could be overstated on the SEFA and could affect the calculations required for Single Audit. Recommendation: Southeast Health Group should only include funding awarded to the Organization for the continuation of their programs on the SEFA.
View of Responsible Official and Planned Corrective Action: Training has been completed with the individual responsible for the SEFA and notes have been made for future single audit preparation.
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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