Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) (ALN 93.104): Nonprofit Single Audit Statistics
103 nonprofits reported spending Comprehensive Community Mental Health Services… (ALN 93.104) funds in single audits for audit year 2025, $31,285,492 in total. 3 of 103 of those audits (2.9%) reported at least one finding on the program. Data as of 2026-11-06.
Data as of Nov 6, 2026 · Source: Federal Audit Clearinghouse (public data)
How many nonprofits report spending Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) funds?
103 nonprofits reported Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) (ALN 93.104) in single audits for audit year 2025, $31,285,492 in federal awards expended in total. A nonprofit is counted once per audit year.
| Audit year | Nonprofits | Amount expended |
|---|---|---|
| 2021 | 112 | $26,731,184 |
| 2022 | 100 | $26,582,721 |
| 2023 | 97 | $29,978,656 |
| 2024 | 113 | $33,516,604 |
| 2025 | 103 | $31,285,492 |
How often is Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) audited as a major program?
11 of 103 (10.7%) of these audits for audit year 2025 audited the program as a major program, one the auditor tests in depth under 2 CFR 200.518. The table gives the auditor’s opinion on the program in those audits.
| Opinion on the program | Audits |
|---|---|
| Unmodified | 10 of 11 (90.9%) |
| Qualified | 1 of 11 (9.1%) |
| Adverse | 0 of 11 (0.0%) |
| Disclaimer | 0 of 11 (0.0%) |
How often do audits report findings on Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED)?
3 of 103 (2.9%) of these audits for audit year 2025 reported at least one finding on the program. A finding counts for the program when the filing links it to an award under this Assistance Listing.
| Audit year | Audits with a finding on the program |
|---|---|
| 2021 | 3 of 112 (2.7%) |
| 2022 | 2 of 100 (2.0%) |
| 2023 | 4 of 97 (4.1%) |
| 2024 | 1 of 113 (0.9%) |
| 2025 | 3 of 103 (2.9%) |
Which compliance requirements do those findings cite?
A finding can cite more than one requirement. The counts can add to more than the number of findings.
| Requirement | Findings |
|---|---|
| Other / not classified (P) | 3 |
| Subrecipient monitoring (M) | 2 |
| Matching, level of effort, earmarking (G) | 1 |
| Reporting (L) | 1 |
Is the money received directly or through a pass-through entity?
12 of 103 (11.7%) of these audits reported at least one award received directly from the federal agency; the others report the program through a pass-through entity.
| How the award was received | Audits |
|---|---|
| At least one award directly from the federal agency | 12 of 103 (11.7%) |
| Only through a pass-through entity | 91 of 103 (88.3%) |
Which states report the most Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED) spending by nonprofits?
The ten states with the most nonprofits reporting the program for audit year 2025, with the federal awards those nonprofits expended.
| State | Nonprofits | Amount expended |
|---|---|---|
| Florida | 13 | $3,454,606 |
| Alaska | 7 | $3,681,952 |
| Kentucky | 7 | $222,334 |
| New York | 7 | $3,081,312 |
| Ohio | 7 | $1,952,246 |
| West Virginia | 7 | $1,452,322 |
| Pennsylvania | 6 | $942,454 |
| Tennessee | 6 | $2,491,240 |
| California | 5 | $2,927,005 |
| North Carolina | 5 | $1,836,221 |
Which audit firms were observed on the most filings that report Comprehensive Community Mental Health Services for Children with Serious Emotional Disturbances (SED)?
The auditor is the firm observed on each filing; this is not a client list. A firm is shown once under the name it files with, ranked by the nonprofits whose filing reports the program.
| Audit firm observed | Nonprofits |
|---|---|
| CliftonLarsonAllen LLP | 5 |
| Baker Tilly US, LLP | 4 |
| Citrin Cooperman & Company, LLP | 4 |
| Ernst & Young LLP | 4 |
| AAFCPAs, Inc. | 3 |
| Altman, Rogers & Co. | 3 |
| Blue & Co., LLC | 3 |
| Kronick Kalada Berdy & Co., P.C. | 3 |
| Kundinger, Corder & Montoya, P.C. | 3 |
| LBMC, PC | 3 |
Read next
- All federal programs nonprofits report
- Single audit findings by compliance requirement
- All AuditRadar statistics
How we computed this
Counts cover single audit filings by non-profit organizations for audit year 2025 in the Federal Audit Clearinghouse. A nonprofit is counted once per program. Amounts are federal awards expended as reported on the schedule of expenditures of federal awards. A finding is counted for a program when the filing links it to an award under this Assistance Listing. Listings reported by fewer than 100 nonprofits have no page.
Cite this page
AuditRadar. “Comprehensive Community Mental… (93.104): Single Audit Data.” https://getauditradar.com/statistics/federal-programs/93-104/. Data as of 2026-11-06.