FAC Explorer

Audit 394574

FY End
2025-06-30
Total Expended
$2.62M
Findings
1
Programs
5
Organization: Behavioral Health Initiatives, Inc. (TN)
Year: 2025 Accepted: 2026-03-26
Auditor: ATA PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1186810 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $1.34M Yes 1
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $958,592 Yes 0
93.243 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $124,006 Yes 0
14.267 CONTINUUM OF CARE PROGRAM $101,040 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $100,484 Yes 0

Contacts

Name Title Type
MW9MP3JC1QF6 Stephenie Robb Auditee
7316686886 Diane Sparks Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal award activity of Behavioral Health Initiatives, Inc., (a nonprofit organization) under programs of the federal government for the year ended June 30, 2025. The information in the schedule is presented in accordance with the requirements of Title 2, U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the schedule presents only a selected portion of the operations of Behavioral Health Initiatives, it is not intended to and does not present the statement of net position, statement of activities, or cash flows of Behavioral Health Initiatives, Inc.
Expenditures are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown in the schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years.

Finding Details

Finding 2025-001
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.