FAC Explorer

Audit 410499

FY End
2025-12-31
Total Expended
$1.69M
Findings
1
Programs
3
Organization: Child and Parent Services, Inc. (IN)
Year: 2025 Accepted: 2026-09-08
Auditor: KRUGGEL LAWTON & COMPANY LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1229047 2025-001 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $843,003 Yes 1
93.870 MATERNAL, INFANT AND EARLY CHILDHOOD HOME VISITING GRANT $589,853 Yes 0
16.575 CRIME VICTIM ASSISTANCE $122,790 Yes 0

Contacts

Name Title Type
ZJ7WZKG7N3N9 Brian M. Hall Auditee
5745961822 Allison James Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards ("Schedule") includes the federal award activity of Child and Parent Services, Inc. (the "Organization") under programs of the federal government for the year ended December 31, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations 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 the Organization, it is not intended to and does not present the financial position, changes in net assets, functional expenses, or cash flows of the Organization.
Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allocable or are limited as to reimbursement. The Organization has elected not to use the de minims indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2025-001
SIGNIFICANT DEFICIENCY 2025-001 ACTIVITIES ALLOWED Federal Agency: Department of Health and Human Services Federal Program: Temporary Assistance for Needy Families Assistance Listing Number: 93.558 Federal Award Numbers and Years: 46329; October 1, 2020 - September 30, 2026 Condition: Out of a sample of 40 home visit notes, 1 lacked written evidence of supervisor approval. Criteria: The grant is billed per family served based on completing various activities, including home visits. Under 2 CFR 200.303, the Organization is required to establish, document and maintain a system of effective internal control over federal awards to ensure that home visits occur and that the grant is billed only for families receiving services. Cause: Program supervisors failed to follow internal procedures to timely document review of home visits performed. Effect: The Organization could bill the grant without verification that a home visit occurred. Recommendation: We recommend that qualified personnel review the record of home visits within 30 days so that evidence of the approval is captured before lockdown occurs. Identification of repeat findings: This finding is not a repeat finding.