Southeastern Arizona Behavioral Health Services, Inc.

This section identifies audit findings required to be reported by 2 CFR 200.516(a), including significant deficiencies, material weaknesses, and material instances of noncompliance, including questioned costs, and significant instances of abuse. 2022-001: Submission of Single Audit Reports ? Material Weakness (Repeat Comment 2021-001) Federal Agency: U.S. Department of Health and Human Services, U.S. Department of Housing and Urban Development Program Title: Medical Assistance Program, HOME Investment Partnership Programs, Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution, Section 223 Demonstration Programs to Improve Community Mental Health Services, Block Grants for Community Mental Health Services, Block Grants for Prevention and Treatment of Substance Abuse ALN: 93.778, 14.239, 93.498, 93.829, 93.958, 93.959 Federal Award Source: Pass-through funding and direct funding Pass-Through Entities: AHCCCS (ALN 93.778), Health Resources & Services Administration (ALN 93.498), Substance Abuse & Mental Health Services Administration (ALN 93.829), Arizona Complete Health (ALN?s 93.958 and 93.959) Pass-Through Identifying Number: Various, see schedule of expenditures of federal awards Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the schedule of expenditures of federal awards and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.

Submission of Single Audit Reports (Material Weakness) Federal Agency: U.S. Department of Health and Human Services Programs, Substance Abuse and Mental Health Services Administration Programs, U.S. Department of Housing and Urban Development Program Title: Block Grants for Prevention and Treatment of Substance Abuse, Block Grants for Community Mental Health Services, Provider Relief Fund, Certified Community Mental Health Services, HOME Investment Partnership Programs ALN Number: 93.959, 93.958, 93.498, 93.829, 14.239 Federal Award Source: Pass-through funding and direct funding Pass-Through Entity: Arizona Complete Health, Health Resources & Services Administration Criteria ? Section 200.512 of the Uniform Guidance states that the Single Audit shall be completed and the data collection form and reporting package shall be submitted within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition and Context - The Organization did not complete and submit its single audits prior to fiscal year 2021 by the required deadline. Cause and Effect - Due to a delay in the preparation of the SEFA and the compiling of records and supporting documentation related to the compliance audit, the Company was not in compliance with the OMB Compliance Supplement reporting requirements. Questioned Costs - None identified. Recommendation ? We recommend that the Organization complete its annual Single Audit and submit the related data collection form and reporting package to the federal clearinghouse by the required deadline. View of Responsible Officials - Management acknowledges the lack of completion and filing of the Single Audit reports prior to fiscal year 2021. This is attributable to a change in ownership of the Organization. All future reports will be filed prior to the deadline in a timely manner through adequate planning and appropriate staffing.