EIN: 381871660
UEI: JGNSJFMCXLJ9
Audited by: Yeo & Yeo, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 9, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by September 9, 2026 (5 days from today).
What is a management decision? →FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
FAC accepted this audit on February 28, 2024 — management decision was due August 28, 2024.
FAC accepted this audit on January 26, 2023 — management decision was due July 26, 2023.
FAC accepted this audit on February 8, 2022 — management decision was due August 8, 2022.
The Agency did not report required first tier subaward information in compliance with the FFATA. Five subawards were subject to the reporting requirement for the year ended September 30, 2021. Effect: First tier subaward information was not publicly available through the FSRS system. Although the information was not publicly available, there was no direct adverse effect to the Agency or evidence of inaccurate reporting internally or to the federal grantor. Cause: The Agency was unaware of the FFATA reporting requirement. Recommendation: We recommend the Agency establish procedures to ensure subaward data is reported when required in accordance with the FFATA reporting requirement. The procedures should include the review and approval of data input into the FSRS. View of Responsible Officials: Management concurs with the finding. Immediately upon notification of the compliance requirement, management took immediate steps to establish a process to ensure first tier subaward information is reported in accordance with the FFATA.
Show full finding ▾Hide full finding ▴Finding 2021-001 Transparency Sub-award Reporting Requirements Finding Type: Compliance and significant deficiency in internal control CFDA Number: 93.652 CFDA Title: Adoption Opportunities Name of Federal Agency: U.S. Department of Health and Human Services Criteria: The Federal Funding Accounting and Transparency Act (FFATA) requires grant and cooperative agreement recipients to register in the Federal Funding Accountability and Transparency Sub-award Reporting System (FSRS) and report first tier subaward data through FSRS. Condition: The Agency did not report required first tier subaward information in compliance with the FFATA. Five subawards were subject to the reporting requirement for the year ended September 30, 2021. Effect: First tier subaward information was not publicly available through the FSRS system. Although the information was not publicly available, there was no direct adverse effect to the Agency or evidence of inaccurate reporting internally or to the federal grantor. Cause: The Agency was unaware of the FFATA reporting requirement. Recommendation: We recommend the Agency establish procedures to ensure subaward data is reported when required in accordance with the FFATA reporting requirement. The procedures should include the review and approval of data input into the FSRS. View of Responsible Officials: Management concurs with the finding. Immediately upon notification of the compliance requirement, management took immediate steps to establish a process to ensure first tier subaward information is reported in accordance with the FFATA.
January 21, 2022 Spaulding for Children For the Year Ended September 30, 2021 Prepared by/Responsible Party: Cristina Peixoto, President/CEO Audit Finding 2021-001 ? Transparency Sub-award Reporting Requirements The Agency concurs with the finding, and management has already taken steps in the first quarter of 2022 to correct this matter. The FFATA system requires grantees of first tier subawards to identify sub-grant amounts and related information, information in the system is not used for funding purposes. A policy will be established to ensure any required subaward information is reported in FSRS, and that information entered is reviewed by staff in order to ensure accuracy of the data. We believe these steps will correct the issue and eliminate the potential for unreported data in the future.
FAC accepted this audit on February 21, 2021 — management decision was due August 21, 2021.
FAC accepted this audit on February 9, 2020 — management decision was due August 9, 2020.
FAC accepted this audit on April 30, 2019 — management decision was due October 30, 2019.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
FAC accepted this audit on June 29, 2017 — management decision was due December 29, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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