EIN: 042578986
UEI: SQBLW3541K88
Audited by: Whittlesey PC
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 July 16, 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 January 16, 2027 (138 days from today).
What is a management decision? →FAC accepted this audit on August 6, 2025 — management decision was due February 6, 2026.
FAC accepted this audit on August 5, 2024 — management decision was due February 5, 2025.
FAC accepted this audit on January 23, 2024 — management decision was due July 23, 2024.
The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Show full finding ▾Hide full finding ▴Late Filing of Audit Package and Data Collection Form Identification of Federal Program: All federal programs Criteria: Per OMB Circular A-133 §___.320 (a) and Uniform Guidance 2 CFR 200.512(a), the audit package and the data collection form shall be submitted with the Federal Audit Clearinghouse (“FAC”) 30 days after receipt of the auditors’ report(s), or 9 months after the end of the fiscal year - whichever comes first, unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Cause: The Organization’s financial director left the employ of the Organization during the audit process which caused a delay in the completion of the audit of the year ended February 28, 2023 resulting in the condition described above. Effect: The Organization was not in compliance with the audit package and data collection form filing requirements for the year ended February 28, 2023. Questioned costs: None Context: Isolated instance Recommendation: It is recommended that the Organization submit the audit package and the data collection form to the FAC within the prescribed allowed timeframe as described in the criteria section above. Views of Responsible Officials: The Organization has hired a new Director of Finance and does not expect any such delay in the future.
Finding No. 2023-001 Late Filing of Audit Package and Data Collection Form Description of Finding: The audit package and data collection form were not filed with the FAC within the required timeframe for the year ended February 28, 2023. Statement of Concurrence: Berkshire County Head Start Child Development Program, Inc. concurs with the audit finding. Corrective Action: Berkshire County Head Start Child Development Program, Inc. has replaced the finance director who left during the audit that resulted in the delay. Name of Contact Person: lvania Mottos, Finance Manager, imottos@berkhs.org Projected Completion Date:Immediate - the position of the finance director has since been filed and the Organization does not expect any such delays in the future.
FAC accepted this audit on October 24, 2022 — management decision was due April 24, 2023.
FAC accepted this audit on August 10, 2021 — management decision was due February 10, 2022.
FAC accepted this audit on November 22, 2020 — management decision was due May 22, 2021.
FAC accepted this audit on August 13, 2019 — management decision was due February 13, 2020.
FAC accepted this audit on July 10, 2018 — management decision was due January 10, 2019.
FAC accepted this audit on September 12, 2017 — management decision was due March 12, 2018.
FAC accepted this audit on August 3, 2016 — management decision was due February 3, 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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