SUBSTANCE ABUSE SERVICES, INC.: Single Audit Reports and Findings
SUBSTANCE ABUSE SERVICES, INC. filed 6 single audits between 2019 and 2024; the most recently observed auditor is HAMILTON & MUSSER, PC (2024), and the 2024 report lists 2 findings. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; SUBSTANCE ABUSE SERVICES, INC. is recorded in HARRISBURG, Pennsylvania under EIN 251861015, and the Clearinghouse records it as a nonprofit. Each report opens on the Clearinghouse itself; how to search the Federal Audit Clearinghouse explains the rest of the reporting package.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2024 | 2024-06-30 | $1,464,605 | $750,000 | HAMILTON & MUSSER, PC | 2 | SD | 2024-06-GSAFAC-0000360337 |
| 2023 | 2023-06-30 | $1,033,183 | $750,000 | HAMILTON & MUSSER, PC | 2 | SD | 2023-06-GSAFAC-0000370400 |
| 2022 | 2022-06-30 | $935,316 | $750,000 | MAHER DUESSEL, CPAS | 1 | MW | 2022-06-CENSUS-0000249186 |
| 2021 | 2021-06-30 | $955,821 | $750,000 | MAHER DUESSEL, CPAS | 1 | MW | 2021-06-CENSUS-0000249186 |
| 2020 | 2020-06-30 | $1,489,747 | $750,000 | MAHER DUESSEL, CPAS | 0 | SD | 2020-06-CENSUS-0000249186 |
| 2019 | 2019-06-30 | $1,183,399 | $750,000 | MAHER DUESSEL, CPAS | 0 | SD | 2019-06-CENSUS-0000249186 |
When is the next single audit due?
If SUBSTANCE ABUSE SERVICES, INC. is again required to have a single audit for the fiscal year ending Jun 30, 2025, the reporting package is due to the Federal Audit Clearinghouse by Mar 30, 2026 at the latest.
No filing for that fiscal year appears in the Clearinghouse data as of Nov 6, 2026. The data does not show why: an organization below the threshold is not required to file, and a filing can be accepted after the due date.
Whether an audit is required depends on federal awards expended in that year (the single audit threshold). The rule, 2 CFR 200.512(a): the reporting package is due within 30 calendar days after the auditee receives the auditor's report or nine months after the end of the audit period, whichever is earlier; the date above is the nine-month date, moved to Monday when it falls on a weekend. Last verified: 2026-11-15.
Which federal programs did this organization report?
From the most recent accepted report, as listed on its schedule of expenditures of federal awards (SEFA). "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 93.788 | OPIOID STR | $732,182 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $239,602 | No |
| 93.788 | OPIOID STR | $169,965 | Yes |
| 93.788 | OPIOID STR | $160,818 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $79,054 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $34,153 | No |
| 93.788 | OPIOID STR | $18,999 | Yes |
| 93.279 | DRUG USE AND ADDICTION RESEARCH PROGRAMS | $11,032 | No |
| 93.243 | SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE | $9,282 | No |
| 93.788 | OPIOID STR | $5,595 | Yes |
| 93.959 | BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE | $1,980 | No |
| 93.788 | OPIOID STR | $1,943 | Yes |
What findings did the auditor report?
The reference is the auditor’s; the requirement is the Compliance Supplement category the auditor selected. The finding text itself is not reproduced here; the FAC report linked above carries it in full. What the two severity levels mean: material weakness vs significant deficiency.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2024-001 | Other / not classified (P) | Significant deficiency | No |
| 2024-002 | Activities allowed or unallowed (A); Allowable costs / cost principles (B) | Significant deficiency | Yes |
Form 990 and IRS registration
Form 990 "accounting fees" (Part IX line 11c) cover all accounting services reported by the organization and are not the price of an audit engagement.
Where to find the return itself, and what our Form 990 data covers: Form 990 lookup.
- Total revenue
- $2,611,195
- Total assets
- $1,629,141
- IRS object id
- 202621339349302712
- NTEE code
- F20
- Exempt under
- 501(c)(3)
- Ruling year
- 2001
- BMF release
- 2026-10-20
Read next
- CPA firms that audit Pennsylvania nonprofits
- Pennsylvania single audit statistics
- Pennsylvania nonprofit audit requirements
How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits SUBSTANCE ABUSE SERVICES, INC. now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “Substance Abuse Services, Inc., Pennsylvania Single Audits.” https://getauditradar.com/single-audits/pa/substance-abuse-services-inc-251861015/. Data as of 2026-11-06.