EIN: 111690773
UEI: D1Y4ZMVNG9G5
Audited by: Cerini and Associates, 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 September 3, 2025. 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 March 3, 2026 (179 days ago).
What is a management decision? →Condition and Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that five employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these five employees were based on budgeted time allocations, not a time study or other valid basis for allocation. Questioned Costs: $78,571 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors' Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate. Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.
Show full finding ▾Hide full finding ▴Condition and Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that five employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these five employees were based on budgeted time allocations, not a time study or other valid basis for allocation. Questioned Costs: $78,571 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors' Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate. Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.
FTCC concurs with the finding and will make every attempt to create time studies and maintain labor distributions reports to support salary allocations in the future. FTCC anticipates to complete the corrective action plan by the year end December 31, 2025.
2023-003
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that eight employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these eight employees were based on budgeted time allocations, not a time study or other valid basis for allocation. Questioned Costs: $82,653 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors’ Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate. Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.
Show full finding ▾Hide full finding ▴Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that eight employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these eight employees were based on budgeted time allocations, not a time study or other valid basis for allocation. Questioned Costs: $82,653 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors’ Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate. Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.
FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.
2022-003
FAC accepted this audit on October 2, 2023 — management decision was due April 2, 2024.
Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that thirteen employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these thirteen employees were based on budgeted time allocations, not a time study or other valid basis for allocation. Questioned Costs: $91,465 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors’ Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate. Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.
Show full finding ▾Hide full finding ▴Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that thirteen employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these thirteen employees were based on budgeted time allocations, not a time study or other valid basis for allocation. Questioned Costs: $91,465 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors’ Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate. Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.
FTCC concurs with this finding and will make every attempt to create time studies to support salary allocations in the future.
2021-001
FAC accepted this audit on September 14, 2022 — management decision was due March 14, 2023.
Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that eight employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these eight employees were based on budgeted time allocations, not a time study or other valid basis for allocation. Questioned Costs: $81,411 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors? Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate. Views of the Responsible Officials and Planned Corrective Actions: In 2021, FTCC continued to have decreases in donations, further exacerbated by the negative impact of the Covid-19 pandemic. This also affected possible fundraising efforts. As a result, FTCC remains unable to change our methodology as budgets had little or no change in 2021 and discretionary funds decreased. The Agency reduced expenses as much as possible however, FTCC is not able to absorb the hours charged that would be allocated to operations as we have further decreases in donations. The Board and management are planning to resume holding events in 2022 with the hope that they can again host a gala which the board wants to make an annual event, in order that the Agency can increase discretionary funding to finally address this finding.
Show full finding ▾Hide full finding ▴Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that eight employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these eight employees were based on budgeted time allocations, not a time study or other valid basis for allocation. Questioned Costs: $81,411 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors? Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate. Views of the Responsible Officials and Planned Corrective Actions: In 2021, FTCC continued to have decreases in donations, further exacerbated by the negative impact of the Covid-19 pandemic. This also affected possible fundraising efforts. As a result, FTCC remains unable to change our methodology as budgets had little or no change in 2021 and discretionary funds decreased. The Agency reduced expenses as much as possible however, FTCC is not able to absorb the hours charged that would be allocated to operations as we have further decreases in donations. The Board and management are planning to resume holding events in 2022 with the hope that they can again host a gala which the board wants to make an annual event, in order that the Agency can increase discretionary funding to finally address this finding.
Views of the Responsible Officials and Planned Corrective Actions: In 2021, FTCC continued to have decreases in donations, further exacerbated by the negative impact of the Covid-19 pandemic. This also affected possible fundraising efforts. As a result, FTCC remains unable to change our methodology as budgets had little or no change in 2021 and discretionary funds decreased. The Agency reduced expenses as much as possible however, FTCC is not able to absorb the hours charged that would be allocated to operations as we have further decreases in donations. The Board and management are planning to resume holding events in 2022 with the hope that they can again host a gala which the board wants to make an annual event, in order that the Agency can increase discretionary funding to finally address this finding.
2020-121
Condition & Criteria: During our testing of in-kind matching, we determined that FTCC?s in-kind was approximately 13.58% for the year ended December 31, 2021, which is below the 20% minimum required by the Head Start program. Questioned Costs: Not applicable. Effect: FTCC did not comply with the compliance requirements established by Head Start; thus, Head Start funding may be at risk for the year ended December 31, 2021. Cause: Lack of waiver to support noncompliance with minimum in-kind requirement. Auditors? Recommendation: FTCC should closely monitor compliance with the in-kind requirements established by Head Start. Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to comply with the inkind requirement established by Head Start in the future.
Show full finding ▾Hide full finding ▴Condition & Criteria: During our testing of in-kind matching, we determined that FTCC?s in-kind was approximately 13.58% for the year ended December 31, 2021, which is below the 20% minimum required by the Head Start program. Questioned Costs: Not applicable. Effect: FTCC did not comply with the compliance requirements established by Head Start; thus, Head Start funding may be at risk for the year ended December 31, 2021. Cause: Lack of waiver to support noncompliance with minimum in-kind requirement. Auditors? Recommendation: FTCC should closely monitor compliance with the in-kind requirements established by Head Start. Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to comply with the inkind requirement established by Head Start in the future.
Views of the Responsible Officials and Planned Corrective Actions: FTCC concurs with this finding and will make every attempt to comply with the inkind requirement established by Head Start in the future.
FAC accepted this audit on January 13, 2022 — management decision was due July 13, 2022.
Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that six employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these six employees were based on budgeted time allocations, not a time study or other valid basis for allocation. 2020 Questioned Costs: $66,962 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors? Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate.
Show full finding ▾Hide full finding ▴Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that six employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these six employees were based on budgeted time allocations, not a time study or other valid basis for allocation. 2020 Questioned Costs: $66,962 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors? Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate.
2020 Status: Management has provided their response to this finding in the Corrective Action Plan. Corrective Action: The Agency continues to assess the varying ways to allocate program salaries but is still limited in our abilities to change our methodology because the budget of the funding sources have no increased over the years, thus programs are unable to pay increased charges resulting from additional hours worked. Further, with decreases in donations over the years, there have been significant declines in discretionary funding. In 2020, the COVID-19 pandemic had a considerably negative impact on the fiscal health of the Agency. In an attempt to increase discretionary funding, the Board and management still has a plan in place to host a gala, annually if possible, along with some informal events which would allow the Agency to absorb the excess hours charged to various grants that cannot afford the expense, as well as to increase discretionary funds. We are looking forward to the opportunities and possibilities in the coming years.
2019-121
FAC accepted this audit on November 3, 2020 — management decision was due May 3, 2021.
Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that eight employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these seven employees were based on budgeted time allocations, not a time study or other valid basis for allocation. 2019 Questioned Costs: $48,143 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors? Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate.
Show full finding ▾Hide full finding ▴Condition & Criteria: During our testing of salaries expenses charged to the Head Start program, we determined that eight employees had a portion of their time allocated to the Head Start program. The salaries expenses charged to the Head Start program for these seven employees were based on budgeted time allocations, not a time study or other valid basis for allocation. 2019 Questioned Costs: $48,143 Effect: Time spent on the Head Start program for each of these employees may not have agreed to the budgeted levels used for allocation. Cause: Lack of comprehensive time study or other analysis to support the salary allocation. Auditors? Recommendation: For the Head Start program, the vast majority of employees charged to the grant work solely on that program. For the employees that are allocated to other programs or functions, periodic time studies should be performed to ensure that cost allocations to the Head Start program are accurate.
2019 Status: Management has provided their response to this finding in the Corrective Action Plan. Corrective Action: The Agency has investigated many ways to allocate program salaries and have deemed that the funds received by the Agency has not changed for many years resulting in all the funding sources being unable to absorb any increases in charges to programs due to additional hours. Also, our donations have continued to decrease over the years, resulting in significant reduction in discretionary funding. As a result, the board and management has put in place a plan to host a gala, (annually if possible), along with some informal events, in an attempt to increase discretionary funding. This would allow the Agency to absorb the excess hours charges to various grants that cannot afford it, as well as to compensate for lost contributions from certain donors.
2018-001
FAC accepted this audit on September 24, 2019 — management decision was due March 24, 2020.
GSA_MIGRATION
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GSA_MIGRATION
2012-001
FAC accepted this audit on September 12, 2018 — management decision was due March 12, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2012-001
FAC accepted this audit on October 12, 2017 — management decision was due April 12, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2012-001
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