FAC Explorer

Audit 10163

FY End
2023-06-30
Total Expended
$6.58M
Findings
4
Programs
9
Organization: Child & Family Resources, Inc. (AZ)
Year: 2023 Accepted: 2024-01-08
Auditor: Regier Carr & Monroe LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
7829 2023-001 Significant Deficiency - A
7830 2023-001 Significant Deficiency - A
584271 2023-001 Significant Deficiency - A
584272 2023-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
10.558 Child and Adult Care Food Program $2.38M - 0
93.575 Child Care and Development Block Grant $1.35M Yes 1
93.060 Competitive Abstinence Education (cae) $458,621 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $89,910 - 0
93.276 Drug-Free Communities Support Program Grants $72,581 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $41,300 - 0
93.788 Opioid Str $38,979 - 0
20.600 State and Community Highway Safety $15,100 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $13,821 - 0

Contacts

Name Title Type
YBNKJ1BNH4Z9 Connie Curnett Auditee
5209771402 Susan Vos Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures included on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Child & Family Resources, Inc. has an approved indirect cost rate of 18.0% that they use for those programs that allow indirect costs. The accompanying schedule of expenditures of federal awards (“Schedule”) includes the federal grant activity of the Organization and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Because the Schedule presents only a selected portion of the operations of the Organization, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Organization. The Organization did not pass through any of the federal awards during the audit year.
Title: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: Expenditures included on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Child & Family Resources, Inc. has an approved indirect cost rate of 18.0% that they use for those programs that allow indirect costs. Expenditures included on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: INDIRECT COST RATE Accounting Policies: Expenditures included on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: Child & Family Resources, Inc. has an approved indirect cost rate of 18.0% that they use for those programs that allow indirect costs. Child & Family Resources, Inc. has an approved indirect cost rate of 18.0% that they use for those programs that allow indirect costs.

Finding Details

Finding 2023-001
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.
Finding 2023-001
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.
Finding 2023-001
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.
Finding 2023-001
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.