EIN: 730590119
UEI: NBCBAD7SRLD3
Audited by: HSPG & ASSOCIATES, PC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 10, 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 10, 2026 (12 days from today).
What is a management decision? →FAC accepted this audit on March 6, 2025 — management decision was due September 6, 2025.
FAC accepted this audit on March 22, 2024 — management decision was due September 22, 2024.
FAC accepted this audit on March 19, 2023 — management decision was due September 19, 2023.
FAC accepted this audit on March 1, 2022 — management decision was due September 1, 2022.
FAC accepted this audit on February 25, 2021 — management decision was due August 25, 2021.
Sunbeam has been the recipient of various in-kind contributions which have not been reflected in the accounting records. Examples of such transactions include the use of long-lived facilities for below market lease rates, receipt of furniture and fixtures, receipt of various services requiring specialized skilled, etc. Cause: Sunbeam has not historically received the type of in-kind transactions noted above. As such, their year-end financial close procedures did not contemplate the accounting implications to record such transactions. Effect: An adjustment was required during the current year audit to recognize $4,791,724 of contribution revenue with the offset recognized as an increase in assets and expenses of $4,392,414, and $399,310, respectively. Recommendation: We recommend that Sunbeam develop a process to identify and track all types of in-kind transactions to ensure proper recording in accordance with generally accepted accounting standards. Views of Responsible Officials of Auditee: We agree with this finding and will update our financial reporting processes to identify and record in-kind transactions in accordance with generally accepted accounting standards.
Show full finding ▾Hide full finding ▴Finding 2020-001; Recording In-Kind Transactions Criteria: Financial reporting controls should include identifying and recording in-kind transactions in accordance with generally accepted accounting procedures. Condition: Sunbeam has been the recipient of various in-kind contributions which have not been reflected in the accounting records. Examples of such transactions include the use of long-lived facilities for below market lease rates, receipt of furniture and fixtures, receipt of various services requiring specialized skilled, etc. Cause: Sunbeam has not historically received the type of in-kind transactions noted above. As such, their year-end financial close procedures did not contemplate the accounting implications to record such transactions. Effect: An adjustment was required during the current year audit to recognize $4,791,724 of contribution revenue with the offset recognized as an increase in assets and expenses of $4,392,414, and $399,310, respectively. Recommendation: We recommend that Sunbeam develop a process to identify and track all types of in-kind transactions to ensure proper recording in accordance with generally accepted accounting standards. Views of Responsible Officials of Auditee: We agree with this finding and will update our financial reporting processes to identify and record in-kind transactions in accordance with generally accepted accounting standards.
CORRECTIVE ACTION PLAN February 22, 2021 Department of Health and Human Services Sunbeam Family Services, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2020. Name and address of independent public accounting firm: HSPG & Associates, 5400 N. Grand Blvd., Suite 330, Oklahoma City, OK 73112. Audit period: As of and for the year ended June 30, 2020. The findings from the June 30, 2020 schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS ? FINANCIAL STATEMENT AUDIT SIGNIFICANT DEFICIENCIES Finding 2020-001; Recording In-Kind Transactions Recommendation: We recommend that Sunbeam develop a process to identify and track all types of in-kind transactions to ensure proper recording in accordance with generally accepted accounting standards. Action Taken: We agree with this finding and have updated our financial reporting processes to identify and record in-kind transactions in accordance with generally accepted accounting standards. If the Department of Human Services has questions regarding these plans, please call Sarah Rahhal, Chief Executive Officer, at 405.528.7721.
FAC accepted this audit on February 23, 2020 — management decision was due August 23, 2020.
FAC accepted this audit on January 9, 2019 — management decision was due July 9, 2019.
FAC accepted this audit on December 11, 2017 — management decision was due June 11, 2018.
FAC accepted this audit on January 24, 2017 — management decision was due July 24, 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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