EIN: 131624123
UEI: E7P5Y6U6A1X4
Audit also covers EIN: 113356044 · unlinked EINs have no separate FAC filing
Audited by: BDO USA, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 29, 2023 — management decision was due September 29, 2023.
FAC accepted this audit on September 28, 2022 — management decision was due March 28, 2023.
2021-001 ? Reporting Information on Federal Program ? U.S. Department of Health and Human Services Cluster Name: Head Start Cluster ALN: 93.600 / 93.356 ALN Names: Head Start, Head Start Disaster Recovery Criteria In accordance with Head Start?s reporting requirements, certain financial reports are required to be filed on a semi-annual and annual basis. Such reports include the semi-annual and final SF-425 Federal Financial Report, and annual SF-429 Real Property Status Report and SF-429-A General Reporting annual reports within 90 days after the applicable reporting period. Condition In the sample selected for testing, it was found that certain semi-annual and annual SF-425 Federal Financial Report, and annual SF-429 Real Property Status Report and SF-429-A General Reporting reports were not filed within the required time frame. Cause Management has asserted that in some instances that resulted in a late submission, the templates for the reports were not available to submit, or that the HHS system was not functioning properly to allow for upload prior to deadlines. Management asserts that all reports were prepared on time and were ready to be submitted, had the HHS system been available reports would have been filed on time. Effect or Potential Effect For the year ended June 30, 2021, the Organization is not in compliance with the reporting requirements. Questioned Costs None Context The late reporting submissions are a condition identified per examination of the submitted reports, in comparison to the required submission deadlines for each applicable report. Recommendation We recommend that management implement procedures to ensure timely filing is achieved for these reporting deadlines. Views of Responsible Officials Management agrees with the federal award finding identified in the audit. Management?s response to this finding is described in the accompanying management?s corrective action plan.
Show full finding ▾Hide full finding ▴2021-001 ? Reporting Information on Federal Program ? U.S. Department of Health and Human Services Cluster Name: Head Start Cluster ALN: 93.600 / 93.356 ALN Names: Head Start, Head Start Disaster Recovery Criteria In accordance with Head Start?s reporting requirements, certain financial reports are required to be filed on a semi-annual and annual basis. Such reports include the semi-annual and final SF-425 Federal Financial Report, and annual SF-429 Real Property Status Report and SF-429-A General Reporting annual reports within 90 days after the applicable reporting period. Condition In the sample selected for testing, it was found that certain semi-annual and annual SF-425 Federal Financial Report, and annual SF-429 Real Property Status Report and SF-429-A General Reporting reports were not filed within the required time frame. Cause Management has asserted that in some instances that resulted in a late submission, the templates for the reports were not available to submit, or that the HHS system was not functioning properly to allow for upload prior to deadlines. Management asserts that all reports were prepared on time and were ready to be submitted, had the HHS system been available reports would have been filed on time. Effect or Potential Effect For the year ended June 30, 2021, the Organization is not in compliance with the reporting requirements. Questioned Costs None Context The late reporting submissions are a condition identified per examination of the submitted reports, in comparison to the required submission deadlines for each applicable report. Recommendation We recommend that management implement procedures to ensure timely filing is achieved for these reporting deadlines. Views of Responsible Officials Management agrees with the federal award finding identified in the audit. Management?s response to this finding is described in the accompanying management?s corrective action plan.
Management?s Corrective Action Plan Year Ended June 30, 2021 Federal Award Findings and Questioned Costs Under Government Auditing Standards: Finding Number: 2021-001 Reporting Information on Federal Programs: U.S. Department of Health and Human Services Cluster Name: Head Start Cluster ALN: 93.600 / 93.356 ALN Names: Head Start, Head Start Disaster Recovery Planned Corrective Action: Management acknowledges that the semi-annual and annual SF-425 Federal Financial Report, and annual SF-429 Real Property Status Report and SF-429-A General Reporting reports were not filed timely. These late filling reports were out of the control of the Foundling since there were instances where templates were not available for upload, and in other cases, there were problems with the Payment Management System ?PMS?. Management made our HHS contact person aware of these problems, which HHS did not correct in a timely basis prior to set deadlines. Although the late filing instances were out of our control, management has implemented procedures to ensure that the reports will be submitted within 75 days after the reporting period has ended, leaving 15 days to work with HHS on submitting if HHS system problems were to re-occur. Person Responsible: Michael Kurtz, Chief Financial Officer Expected Completion Date: Fiscal Year 2022
FAC accepted this audit on September 29, 2021 — management decision was due March 29, 2022.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 19, 2019 — management decision was due September 19, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on February 13, 2017 — management decision was due August 13, 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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