EIN: 860223720
UEI: T7XKV6SWMMW1
Audited by: CBIZ CPA's P.C.
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 April 16, 2025. 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 October 16, 2025 (317 days ago).
What is a management decision? →A required quarterly report submitted to the granting agency included inaccurate reporting of the qualifying expenditures. Additionally, for all four quarterly reports there was no evidence of management review or approval of the reports prior to submission to the funder. Questioned Costs: $0 Context: In a population of 4 required quarterly reports, we conducted a non-statistical sample of 2 quarterly reports to ascertain if the information included in the quarterly reports was properly supported and reviewed and approved prior to submission. For the second fiscal quarterly report, we noted the qualifying expenditures reports incorrectly included payroll costs for an additional month outside of the quarter. Excluding these erroneously reported costs, the Organization still incurred qualifying expenses under the grant in excess of the funding. As a result, there was no impact to the Schedule of Expenditures of Federal Awards or to the financial statements. As a result of this exception, we obtained and tested the remaining two quarterly reports noting no similar issues. However, for all four quarterly reports tested, we noted no evidence of management review or approval of the reports prior to submission to the funder. Efect: A quarterly report submitted to the funder contained inaccurate qualifying expense information. This is deemed to be a material weakness in internal control over compliance. Cause: There was an error in the payroll expense query used to accumulate costs to populate the quarterly report and management did not have a process in place to review the quarterly reports and underlying expenses prior to submission to the funder. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Organization should implement additional controls to ensure expense information included in the quarterly reports in reviewed and approved prior to submission. This review and approval should be clearly documented. Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Item: 2024-001 Assistance Listing Number: 93.959 Programs: Block Grants for Substance Abuse Prevention, Treatment and Recovery Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Care 1st Contract Number: Unknown Award Year: October 1, 2023 to September 30, 2024 Compliance Requirement: Reporting Criteria: In accordance with the grant agreement, the Organization is required to submit quarterly reports during the grant period which include qualifying costs incurred under the grant award. Condition: A required quarterly report submitted to the granting agency included inaccurate reporting of the qualifying expenditures. Additionally, for all four quarterly reports there was no evidence of management review or approval of the reports prior to submission to the funder. Questioned Costs: $0 Context: In a population of 4 required quarterly reports, we conducted a non-statistical sample of 2 quarterly reports to ascertain if the information included in the quarterly reports was properly supported and reviewed and approved prior to submission. For the second fiscal quarterly report, we noted the qualifying expenditures reports incorrectly included payroll costs for an additional month outside of the quarter. Excluding these erroneously reported costs, the Organization still incurred qualifying expenses under the grant in excess of the funding. As a result, there was no impact to the Schedule of Expenditures of Federal Awards or to the financial statements. As a result of this exception, we obtained and tested the remaining two quarterly reports noting no similar issues. However, for all four quarterly reports tested, we noted no evidence of management review or approval of the reports prior to submission to the funder. Efect: A quarterly report submitted to the funder contained inaccurate qualifying expense information. This is deemed to be a material weakness in internal control over compliance. Cause: There was an error in the payroll expense query used to accumulate costs to populate the quarterly report and management did not have a process in place to review the quarterly reports and underlying expenses prior to submission to the funder. Identification as a Repeat Finding: Not a repeat finding Recommendation: The Organization should implement additional controls to ensure expense information included in the quarterly reports in reviewed and approved prior to submission. This review and approval should be clearly documented. Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.
Item: 2024-001 Assitance Listing Number: 93.959 Programs: Block Grants for Substance Abuse Prevention, Treatment and Recovery Services Federal Agency: U.S. Department of Health and Human Services Pass-Through Agencies: Care 1st Compliance Reqauirements: Reporting Criteria of Specific Requirement: In accordance with the grant agreement, the Organization is required to submit quarterly reports during the grant period which include qualifying costs incurred under the grant award. Condition: A required quarterly report submitted to the granting agency included inaccurate reporting of the qualifying expenditures. Additionally, for all four quarterly reports there was no evidence of management review or approval of the reports prior to submission to the funder. Name of Contact Person: Michael Kuzmin, Chief Financial Officer Phone Number: (928) 714-6478 Anticipated Completion Date: March 31, 2025 Views of Responsible Officials and Corrective Action: Management agrees with the finding and will implement additional controls to ensure expense information included in the quarterly reports in reviewed and approved prior to submission. Management will ensure this additional process includes clearly documenting the review and approval.
FAC accepted this audit on January 31, 2022 — management decision was due July 31, 2022.
FAC accepted this audit on February 22, 2018 — management decision was due August 22, 2018.
FAC accepted this audit on January 26, 2017 — management decision was due July 26, 2017.
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