FAC Explorer

Audit 406239

FY End
2025-09-30
Total Expended
$7.84M
Findings
1
Programs
4
Organization: Community Mental Health Partnership of Southeast Michigan (MI)
Year: 2025 Accepted: 2026-07-01
Auditor: ROSLUND PRESTAGE & COMPANY PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1222671 2025-001 Material Weakness Yes M

Programs

ALN Program Spent Major Findings
93.788 OPIOID STR $2.10M Yes 1
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $294,669 Yes 0
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $175,968 Yes 0
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $90,514 Yes 0

Contacts

Name Title Type
RDMJC6RVJD54 Matt Berg Auditee
7342776380 Christina Schaub Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the schedule) includes the federal award activity of Community Mental Health Partnership of Southeast Michigan (the PIHP) under programs of the federal government for the year ended September 30, 2025. The information in this schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 the PIHP, it is not intended to and does not present its financial position or changes in net position of the PIHP.
Pass-through entities have been identified in the schedule of expenditures of federal awards with an abbreviation, defined below: Abbreviation Pass-through Agency Name MDHHS Michigan Department of Health and Human Services
The following is a reconciliation of federal expenditures reported on the schedule with the federal revenues reported in the financial statements: Description Amount Federal awards subject to single audit as seen on schedule 7,836,843 State revenues and remaining federal revenues not subject to single audit 1,489,292 Total “State and federal funding” per financial statements 9,326,135

Finding Details

Finding 2025-001
2025-001 – Communications with Subrecipients Finding Type: Significant Deficiency in internal control over compliance / noncompliance Program: ALN 93.788 – State Opioid Response Criteria: As required by 2 CFR 200.332, the pass-through entity must communicate specific information to subrecipients, as applicable. Condition: Contracts with subrecipients did not include portions of required disclosures. Cause/Effect: Inadequate internal controls over compliance. Select contracts were not in compliance with 2 CFR 200.332. Questioned Cost: None. Recommendation: We recommend that the PIHP update all contracts with subrecipients to include required language. View of Responsible Official: Management is in agreement with this recommendation.