FAC Explorer

Audit 316944

FY End
2023-06-30
Total Expended
$10.33M
Findings
4
Programs
10
Organization: Childhelp Inc. (AZ)
Year: 2023 Accepted: 2024-08-08
Auditor: Redw LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480735 2023-002 Significant Deficiency - L
480736 2023-002 Significant Deficiency - L
1057177 2023-002 Significant Deficiency - L
1057178 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
93.658 Foster Care_title IV-E $6.64M Yes 1
93.670 Child Abuse and Neglect Discretionary Activities $1.57M - 0
16.575 Crime Victim Assistance $747,264 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $358,419 Yes 1
93.558 Temporary Assistance for Needy Families $331,425 - 0
93.U01 Relative Caregiver Program $326,850 - 0
10.555 National School Lunch Program $208,774 - 0
93.643 Children's Justice Grants to States $75,791 - 0
16.582 Crime Victim Assistance/discretionary Grants $34,971 - 0
93.590 Community-Based Child Abuse Prevention Grants $28,000 - 0

Contacts

Name Title Type
CE8HDHA4JKN3 Christopher Wright Auditee
4809228212 Curtis Balls Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: Childhelp, Inc. and Affiliates has elected to use the 10 percent de minims indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal grant activity of Childhelp, Inc. and Affiliates under programs of the federal government for the year ended June 30, 2023. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Childhelp, Inc. and Affiliates, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Childhelp, Inc. and Affiliates.
Title: Subrecipients Accounting Policies: Expenditures reported 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. Negative amounts shown on the Schedule, if any, represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: Y Rate Explanation: Childhelp, Inc. and Affiliates has elected to use the 10 percent de minims indirect cost rate as allowed under the Uniform Guidance. There were no sub-recipient payments during the year ended June 30, 2023.

Finding Details

Finding 2023-002
2023-002: Single Audit Report Late Submission — Significant Deficiency in Internal Control Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN: All Major Programs Award number: All Major Programs Aware period: All Major Programs Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance), Section 200.512 requires the audit and data collection form be submitted within nine months after the end of the audit period. Condition/Context: The Organization’s fiscal year ended June 30, 2023 Single Audit reporting package was not submitted within nine months after the end of the audit period Questioned Costs: None Cause and Effect: Due to significant turnover in several key positions in the accounting and finance department, the Organization fell behind with the performance of their annual accounting records and financial statement closing process. As a result, the Single Audit reporting package was submitted after the required date. Auditor’s Recommendations: To ensure compliance with Uniform Guidance requirements, the Organization should fill the key positions or hire temporary accounting services to ensure its financial records are complete and an audit is performed timely for submission of the Single Audit reporting package by the required deadline. Management Response: Management agrees with the finding, see corrective action plan
Finding 2023-002
2023-002: Single Audit Report Late Submission — Significant Deficiency in Internal Control Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN: All Major Programs Award number: All Major Programs Aware period: All Major Programs Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance), Section 200.512 requires the audit and data collection form be submitted within nine months after the end of the audit period. Condition/Context: The Organization’s fiscal year ended June 30, 2023 Single Audit reporting package was not submitted within nine months after the end of the audit period Questioned Costs: None Cause and Effect: Due to significant turnover in several key positions in the accounting and finance department, the Organization fell behind with the performance of their annual accounting records and financial statement closing process. As a result, the Single Audit reporting package was submitted after the required date. Auditor’s Recommendations: To ensure compliance with Uniform Guidance requirements, the Organization should fill the key positions or hire temporary accounting services to ensure its financial records are complete and an audit is performed timely for submission of the Single Audit reporting package by the required deadline. Management Response: Management agrees with the finding, see corrective action plan
Finding 2023-002
2023-002: Single Audit Report Late Submission — Significant Deficiency in Internal Control Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN: All Major Programs Award number: All Major Programs Aware period: All Major Programs Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance), Section 200.512 requires the audit and data collection form be submitted within nine months after the end of the audit period. Condition/Context: The Organization’s fiscal year ended June 30, 2023 Single Audit reporting package was not submitted within nine months after the end of the audit period Questioned Costs: None Cause and Effect: Due to significant turnover in several key positions in the accounting and finance department, the Organization fell behind with the performance of their annual accounting records and financial statement closing process. As a result, the Single Audit reporting package was submitted after the required date. Auditor’s Recommendations: To ensure compliance with Uniform Guidance requirements, the Organization should fill the key positions or hire temporary accounting services to ensure its financial records are complete and an audit is performed timely for submission of the Single Audit reporting package by the required deadline. Management Response: Management agrees with the finding, see corrective action plan
Finding 2023-002
2023-002: Single Audit Report Late Submission — Significant Deficiency in Internal Control Over Compliance and Noncompliance Federal program information: Funding agency: All Major Programs Title: All Major Programs ALN: All Major Programs Award number: All Major Programs Aware period: All Major Programs Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements (Uniform Guidance), Section 200.512 requires the audit and data collection form be submitted within nine months after the end of the audit period. Condition/Context: The Organization’s fiscal year ended June 30, 2023 Single Audit reporting package was not submitted within nine months after the end of the audit period Questioned Costs: None Cause and Effect: Due to significant turnover in several key positions in the accounting and finance department, the Organization fell behind with the performance of their annual accounting records and financial statement closing process. As a result, the Single Audit reporting package was submitted after the required date. Auditor’s Recommendations: To ensure compliance with Uniform Guidance requirements, the Organization should fill the key positions or hire temporary accounting services to ensure its financial records are complete and an audit is performed timely for submission of the Single Audit reporting package by the required deadline. Management Response: Management agrees with the finding, see corrective action plan