EIN: 860314595
UEI: QZK1KK8DM4G6
Audited by: BEACHFLEISCHMAN PLLC
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 December 7, 2023. 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 June 7, 2024 (818 days ago).
What is a management decision? →FAC accepted this audit on January 3, 2023 — management decision was due July 3, 2023.
FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
Employee time charged to programs, federally funded and non-federally funded, was not tracked. Questioned Costs: The program operated at a loss for the Organization during the year and management was able to substantiate employee time not spent on the program and determine the amount charged to the program was not in excess of the allowable costs for the program. Criteria: Federal requirements call for 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. Effect: Salary and wage allocations may not be accurate on salary and wage costs charged to specific grants. While historically employees had worked solely on one program, during the current year a portion of their time was spent on non-program related activities. The Organization has not maintained records of time and effort in accordance with applicable cost principles. Cause: Due to impacts caused by COVID-19 related shut downs, employees who normally worked on only one program worked on non-program activities in addition to time spent on program activities. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend that the Organization?s 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 Response: Management agrees with finding. See management?s corrective action plan attached.
Show full finding ▾Hide full finding ▴Finding Number 2021-001 ? Internal Controls and Compliance with Allowable Costs/Cost Principles Activities, Block Grants for Mental Health Services, Assistance Listing Number 93.958, July 1, 2020 through June 30, 2021 (Significant Deficiency). Statement of Condition: Employee time charged to programs, federally funded and non-federally funded, was not tracked. Questioned Costs: The program operated at a loss for the Organization during the year and management was able to substantiate employee time not spent on the program and determine the amount charged to the program was not in excess of the allowable costs for the program. Criteria: Federal requirements call for 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. Effect: Salary and wage allocations may not be accurate on salary and wage costs charged to specific grants. While historically employees had worked solely on one program, during the current year a portion of their time was spent on non-program related activities. The Organization has not maintained records of time and effort in accordance with applicable cost principles. Cause: Due to impacts caused by COVID-19 related shut downs, employees who normally worked on only one program worked on non-program activities in addition to time spent on program activities. Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend that the Organization?s 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 Response: Management agrees with finding. See management?s corrective action plan attached.
Contact Person: Kathryn Tuscaney, CFO Date of implementation: October 1,2021 Continued effects from the Covid-19 pandemic continue to impact the projects funded by the Mental Health Block Grant. Because identified staff no longer work exclusively for the MHBG projects Casa de los Ninos has implemented the collection of Time and Effort reports for the Mental Health Block Grant. The time and effort reports reflect actual time spent on the projects funded by the Mental Health Block Grant and the actual time spent on other activities not covered by the MHBG funds. The Time and Effort Reports are signed by the employee then approved and signed by the supervisor in charge of the project. These Reports will be reviewed and reconciled with the budget for each grant by the Finance Department monthly.
FAC accepted this audit on February 4, 2021 — management decision was due August 4, 2021.
The Organization?s SEFA did not accurately include all federal expenditures during the year, and therefore did not report accurate and complete amounts of federal funds expended. Criteria: In accordance with the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America, and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (?Uniform Guidance?), the Organization is required to identify all federal awards received and expended and the federal programs under which they were received, and to prepare appropriate financial statements, including a Schedule of Expenditures of Federal Awards (SEFA). The SEFA should report federal award expenditures in accordance with Uniform Guidance. In addition, Uniform Guidance requires the SEFA to include the Catalog of Federal Domestic Assistance (CFDA) title and number, amount expended, federal awarding agency name, and, if applicable, pass-through grantor name and identifying number for each of the Organization?s federal awards. Effect: This finding has the potential to impact the correct identification of major programs for the Single Audit based on the expenditures reported which may result in material non-compliance with the provisions of Uniform Guidance. Cause: The Organization?s procedures for preparing the SEFA were not sufficient to ensure that all federal award expenditures are properly reported. Recommendation: The Organization should revise its SEFA preparation procedures to obtain all necessary information and properly analyze the expenditure of federal monies to help ensure federal award expenditures are properly reported on the Organization?s SEFA. The Organization should also coordinate with funding agencies to understand the funding sources of their grants.
Show full finding ▾Hide full finding ▴Finding Number 2020-001 ? Incomplete/Inaccurate Schedule of Expenditures of Federal Awards (SEFA) Statement of Condition: The Organization?s SEFA did not accurately include all federal expenditures during the year, and therefore did not report accurate and complete amounts of federal funds expended. Criteria: In accordance with the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America, and the audit requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (?Uniform Guidance?), the Organization is required to identify all federal awards received and expended and the federal programs under which they were received, and to prepare appropriate financial statements, including a Schedule of Expenditures of Federal Awards (SEFA). The SEFA should report federal award expenditures in accordance with Uniform Guidance. In addition, Uniform Guidance requires the SEFA to include the Catalog of Federal Domestic Assistance (CFDA) title and number, amount expended, federal awarding agency name, and, if applicable, pass-through grantor name and identifying number for each of the Organization?s federal awards. Effect: This finding has the potential to impact the correct identification of major programs for the Single Audit based on the expenditures reported which may result in material non-compliance with the provisions of Uniform Guidance. Cause: The Organization?s procedures for preparing the SEFA were not sufficient to ensure that all federal award expenditures are properly reported. Recommendation: The Organization should revise its SEFA preparation procedures to obtain all necessary information and properly analyze the expenditure of federal monies to help ensure federal award expenditures are properly reported on the Organization?s SEFA. The Organization should also coordinate with funding agencies to understand the funding sources of their grants.
Item 2020-001: Accounting staff of Casa de los Ni?os will verify the source of funding and CFDA numbers for all government funded contracts annually. This will allow staff to obtain all necessary information to properly analyze the expenditures of federal monies and ensure accurate reporting on the SEFA. This will be separate from the annual confirmation letters sent by the auditing firm prior to performing the financial and uniform guidance audit.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on December 10, 2018 — management decision was due June 10, 2019.
FAC accepted this audit on December 10, 2017 — management decision was due June 10, 2018.
FAC accepted this audit on November 22, 2016 — management decision was due May 22, 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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