EIN: 860251984
UEI: YBNKJ1BNH4Z9
Audited by: Regier Carr & Monroe LLP CPAs
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 19, 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 August 19, 2026 (12 days ago).
What is a management decision? →FAC accepted this audit on November 20, 2024 — management decision was due May 20, 2025.
FAC accepted this audit on January 8, 2024 — management decision was due July 8, 2024.
Employee time charged to programs funded by the grant was not tracked for two employees out of a sample of twenty-five. Questioned Costs: Known questioned costs $1,113. Likely questioned costs approximately $26,700. Criteria: Federal requirements require charges for salaries and wages to be based upon records that accurately reflect the actual work performed and be supported by a system of internal controls that reasonably assure that the charges are accurate, allowable, and properly allocated. The records should support the distribution of the employee’s salary or wages among the specific activities (grants) charged. Cause: The Organization did not track the actual time of two employees who charged to a percentage of their time to programs funded by the grant. Instead, a budgeted rate was applied to the employees throughout the fiscal year. Effect: Salaries and wages charged to specific grants might not accurately reflect the actual time and effort applied to those grants. Recommendation: We recommend that a time and effort policy be implemented in order to comply with applicable cost principles. Charges for salaries and wages must be supported by records indicating the total number of hours worked each day, with a breakdown by specific program. These should be signed by the employee and other responsible individual with knowledge of the employee’s activity. These should then be reviewed and reconciled with the budget by grant.
Show full finding ▾Hide full finding ▴Statement of Condition: Employee time charged to programs funded by the grant was not tracked for two employees out of a sample of twenty-five. Questioned Costs: Known questioned costs $1,113. Likely questioned costs approximately $26,700. Criteria: Federal requirements require charges for salaries and wages to be based upon records that accurately reflect the actual work performed and be supported by a system of internal controls that reasonably assure that the charges are accurate, allowable, and properly allocated. The records should support the distribution of the employee’s salary or wages among the specific activities (grants) charged. Cause: The Organization did not track the actual time of two employees who charged to a percentage of their time to programs funded by the grant. Instead, a budgeted rate was applied to the employees throughout the fiscal year. Effect: Salaries and wages charged to specific grants might not accurately reflect the actual time and effort applied to those grants. Recommendation: We recommend that a time and effort policy be implemented in order to comply with applicable cost principles. Charges for salaries and wages must be supported by records indicating the total number of hours worked each day, with a breakdown by specific program. These should be signed by the employee and other responsible individual with knowledge of the employee’s activity. These should then be reviewed and reconciled with the budget by grant.
Management’s Response – Corrective Action Plan: When using federal funds to compensate employees, Child & Family Resources (CFR) acknowledges that the internal controls need to reasonably assure that the charges are accurate, allowable and properly allocated. The records should support the distribution of the employee’s salary or wages among the specific activities charged. CFR uses a third party payroll company (Paycom) for payroll and time and attendance reporting. The payroll allocations are tracked based on percentages approved by the funding source or by employee entries on their timesheet reflecting the grant they are working on. For direct service employees that are allocated to various federal grants, CFR will include the following information on the budget narrative that will outline the specific employee, their time allocation and need. The Federal Program will be able to review and approve the amount of time these employees will spend under their specific grant rendering the allocation as an allowable expense. The language to be included within the budget narrative outlining this allocation is as follows: Labor Costs (Special Considerations): Compensation to members of the non-profit institution, trustees, directors, associates, officers and immediate family thereof: (Name of employee with breakdown of time to be spent on contract) Explanation of why this cost is necessary for the (Program’s) Operations: What is the total cost to the agency? Is the cost a less-than-arms-length transaction? Contact Person: The Grants & Contracts Coordinator (Scott Fauland) will complete the budget narratives for the federal funding agencies and include the above language within them in order to receive approval from the contracting agency. Completion Date CFR will submit the Special Considerations request to the current federal contracts awarded for Fiscal Year 2024 by December 2023 for approval. On new federal contracts, this language will be included on the budget narratives submitted from the original submission. This will be implemented for new contracts starting December 1, 2023.
FAC accepted this audit on November 22, 2022 — management decision was due May 22, 2023.
FAC accepted this audit on December 12, 2021 — management decision was due June 12, 2022.
The Organization must comply with procurement and suspension and debarment standards set by Uniform Guidance. Questioned Costs: None. Criteria: All organizations using federal funds to purchase items or services above $25,000 must check if the selected vendor has been suspended or debarred by the federal government. Under these requirements, the Organization should maintain appropriate documentation that this procedure was performed. Cause: The Organization did not adequately document that it has checked if a vendor providing an item worth over $25,000 was suspended or debarred by the federal government. Effect: With the absence of adequate documentation, the Organization is at risk for noncompliance as it relates to federal procurement and suspension and debarment. Recommendation: We recommend the Organization review its formal procurement policies and make the necessary changes to ensure checks for vendor suspension and debarment are adequately documented.
Show full finding ▾Hide full finding ▴Finding Number 2021-001 Internal Controls over Procurement and Suspension and Debarment, Child and Adult Care Food Program, CFDA 10.558, July 1, 2020 through June 30, 2021 (Significant Deficiency). Statement of Condition: The Organization must comply with procurement and suspension and debarment standards set by Uniform Guidance. Questioned Costs: None. Criteria: All organizations using federal funds to purchase items or services above $25,000 must check if the selected vendor has been suspended or debarred by the federal government. Under these requirements, the Organization should maintain appropriate documentation that this procedure was performed. Cause: The Organization did not adequately document that it has checked if a vendor providing an item worth over $25,000 was suspended or debarred by the federal government. Effect: With the absence of adequate documentation, the Organization is at risk for noncompliance as it relates to federal procurement and suspension and debarment. Recommendation: We recommend the Organization review its formal procurement policies and make the necessary changes to ensure checks for vendor suspension and debarment are adequately documented.
Finding Number 2021-001 Internal Controls over Procurement and Suspension and Debarment, Child and Adult Care Food Program, CFDA 10.558, July 1, 2020 through June 30, 2021 (Significant Deficiency). Management?s Response: When using federal funds to purchase items or services above $25,000, Child & Family Resources (CFR) must verify that the selected vendor has not been suspended or debarred by the federal government. CFR will maintain appropriate documentation by checking the SAM.gov website prior to purchasing or entering into a subaward with an entity or agency with federal dollars. To document the Suspension and Debarment verification a screen print of the Exclusions search will be included in the subaward file. If the entity or agency is on the list, contracts cannot be approved until the entity or agency is removed from the Exclusions listing. After a subaward is awarded, CFR?s Grants & Contracts office must verify the subrecipient is not listed on the SAM.gov website at the time of renewal. The Suspension and Debarment verification must be documented by including a screen print of the Exclusions search with the other subrecipient monitoring documentation.
FAC accepted this audit on November 4, 2020 — management decision was due May 4, 2021.
FAC accepted this audit on November 4, 2019 — management decision was due May 4, 2020.
FAC accepted this audit on December 18, 2018 — management decision was due June 18, 2019.
FAC accepted this audit on November 29, 2017 — management decision was due May 29, 2018.
FAC accepted this audit on January 10, 2017 — management decision was due July 10, 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.
Browse other Single Audit organizations in Arizona →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
