EIN: 042556164
UEI: FBMBQP4CPBU6
Audited by: CLIFTONLARSONALLEN LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 9, 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 July 9, 2026 (52 days ago).
What is a management decision? →During our payroll testing, CLA identified two instances where the key control requiring supervisor review and approval of employee timecards was not followed. In both cases, employees were paid without documented supervisor approval of their timecards. Questioned costs: N/A Context: This finding was identified during testing of payroll transactions related to federal awards. Out of the sample selected, two exceptions were noted where timecards lacked supervisor approval prior to payroll processing. Cause: The organization did not consistently enforce its internal control requiring supervisor approval of timecards prior to payroll processing. Effect: Failure to obtain supervisor approval of timecards compromises the integrity of payroll charges to federal awards and increases the risk of inaccurate or unallowable costs being charged. It also violates federal requirements for time and effort documentation, which could result in audit findings or questioned costs in future periods. Repeat Finding: N/A Recommendation: CLA recommends that management reinforce the requirement for supervisor approval of all timecards prior to payroll processing. This should include training for supervisors and payroll staff on federal timekeeping requirements and implementation of system controls or checklists to ensure approvals are documented. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Name: Head Start Assistance Listing Number: 93.600 Federal Award Identification Number and Year: 01HP000635 Award Period: 9/1/2024 – 8/31/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Compensation for personal services must be supported by records that accurately reflect the work performed and be supported by a system of internal controls. These controls must provide reasonable assurance that charges are accurate, allowable, and properly allocated. Specifically, time and effort documentation must include the employee’s signature and the supervisor’s approval to ensure proper oversight and accountability for payroll charges to federal awards. Condition: During our payroll testing, CLA identified two instances where the key control requiring supervisor review and approval of employee timecards was not followed. In both cases, employees were paid without documented supervisor approval of their timecards. Questioned costs: N/A Context: This finding was identified during testing of payroll transactions related to federal awards. Out of the sample selected, two exceptions were noted where timecards lacked supervisor approval prior to payroll processing. Cause: The organization did not consistently enforce its internal control requiring supervisor approval of timecards prior to payroll processing. Effect: Failure to obtain supervisor approval of timecards compromises the integrity of payroll charges to federal awards and increases the risk of inaccurate or unallowable costs being charged. It also violates federal requirements for time and effort documentation, which could result in audit findings or questioned costs in future periods. Repeat Finding: N/A Recommendation: CLA recommends that management reinforce the requirement for supervisor approval of all timecards prior to payroll processing. This should include training for supervisors and payroll staff on federal timekeeping requirements and implementation of system controls or checklists to ensure approvals are documented. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: Management should reinforce the requirement for supervisor approval of all timecards prior to payroll processing. This should include training for supervisors and payroll staff on federal timekeeping requirements and implementation of system controls or checklists to ensure approvals are documented. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Reinforce supervisor approval of all timecards prior to payroll processing. Name(s) of the contact person(s) responsible for corrective action: Judy Thomas, CFO Planned completion date for corrective action plan: June 2026
During our reporting compliance testing, CLA identified two instances where the report was submitted subsequent to the required due date. Questioned costs: N/A Context: The SF-425 report and SF-429A report is a mandatory submission for organizations who receive Head Start funding. Cause: The organization did not consistently enforce its internal controls over reporting requirements. Effect: Failure to submit the SF-429A report and SF-425 report timely. Repeat Finding: N/A Recommendation: CLA recommends that management review and update internal controls over reporting requirements to prevent untimely submissions. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴Federal Agency: Department of Health and Human Services Federal Program Name: Head Start Assistance Listing Number: 93.600 Federal Award Identification Number and Year: 01HP000635 Award Period: 9/1/2024 – 8/31/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Head Start requires recipients to submit SF-429A (Real Property Status Report) and the SF-425 by the specified deadline to ensure compliance. Condition: During our reporting compliance testing, CLA identified two instances where the report was submitted subsequent to the required due date. Questioned costs: N/A Context: The SF-425 report and SF-429A report is a mandatory submission for organizations who receive Head Start funding. Cause: The organization did not consistently enforce its internal controls over reporting requirements. Effect: Failure to submit the SF-429A report and SF-425 report timely. Repeat Finding: N/A Recommendation: CLA recommends that management review and update internal controls over reporting requirements to prevent untimely submissions. Views of responsible officials: There is no disagreement with the audit finding.
Recommendation: Management should review and update internal controls over reporting requirements to prevent untimely submissions. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management reviews reporting deadlines to ensure timely submissions. Name(s) of the contact person(s) responsible for corrective action: Judy Thomas, CFO Planned completion date for corrective action plan: June 2025
FAC accepted this audit on January 4, 2025 — management decision was due July 4, 2025.
FAC accepted this audit on November 20, 2023 — management decision was due May 20, 2024.
FAC accepted this audit on December 13, 2022 — management decision was due June 13, 2023.
FAC accepted this audit on November 14, 2021 — management decision was due May 14, 2022.
FAC accepted this audit on December 13, 2020 — management decision was due June 13, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on November 4, 2018 — management decision was due May 4, 2019.
FAC accepted this audit on November 6, 2017 — management decision was due May 6, 2018.
FAC accepted this audit on November 7, 2016 — management decision was due May 7, 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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