EIN: 133854137
UEI: WU8ES4X5KVL5
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 23, 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 September 23, 2026 (31 days from today).
What is a management decision? →Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2023. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2023. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation.
Corrective Action Liquidation of the remaining liabilities will be settled immediately and upon vendor’s issuance of final documentation. Responsible Party Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation Date Resolved by June 30, 2025
2022-002
Criteria or Specific Requirements Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditors’ report, or nine months after the end of fiscal year end date. Condition The audit completion of the Organization’s basic financial statements was delayed, and as a result, the Single Audit reporting deadline was not met. The delay was primarily caused by significant employee personnel turnover, which affected the timely preparation and availability of required financial records and supporting documentation and details of Finding 2023-001. Context The Single Audit report was not submitted timely. Cause Internal controls over the timely submission of financial reports were not operating effectively or designed properly. Effect The Organization failed to submit the Single Audit reporting requirements for the year ended June 30, 2023 on time. Recommendation We recommend that the Organization takes the necessary steps in staffing its accounting department to meet reporting deadlines. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirements Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditors’ report, or nine months after the end of fiscal year end date. Condition The audit completion of the Organization’s basic financial statements was delayed, and as a result, the Single Audit reporting deadline was not met. The delay was primarily caused by significant employee personnel turnover, which affected the timely preparation and availability of required financial records and supporting documentation and details of Finding 2023-001. Context The Single Audit report was not submitted timely. Cause Internal controls over the timely submission of financial reports were not operating effectively or designed properly. Effect The Organization failed to submit the Single Audit reporting requirements for the year ended June 30, 2023 on time. Recommendation We recommend that the Organization takes the necessary steps in staffing its accounting department to meet reporting deadlines. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation.
Corrective Action Due to the impact of COVID-19 and significant employee turnover, the Organization was unable to submit its report to the Federal Audit Clearinghouse by the required deadline. To strengthen its reporting processes, the Organization hired a Grants Officer effective July 1, 2023. This individual will work closely with the finance team to ensure that the books are closed accurately and on schedule, and that all future submissions to the Federal Audit Clearinghouse are completed in a timely manner. Responsible Party Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation Date In-progress completion expected by March 31, 2026
FAC accepted this audit on March 27, 2024 — management decision was due September 27, 2024.
Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2022. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation. Refer to Page 51 for the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2022. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation. Refer to Page 51 for the Corrective Action Plan.
Corrective Action Liquidation of the remaining liabilities will be settled immediately and upon vendor’s issuance of final documentation. Responsible parties Minda Ongteco, Deputy Director - Fiscal Luis Villa, Director of Finance Jeanette Puryear, Executive Director Implementation date To be completed by June 30, 2023 Implementation in progress
2021-002
FAC accepted this audit on January 18, 2023 — management decision was due July 18, 2023.
Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2021. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation. Refer to Page 51 for the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2021. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation. Refer to Page 51 for the Corrective Action Plan.
Liquidation of the remaining liabilities will be settled immediately and upon the vendor?s issuance of final documentation. Responsible Party: Fiscal Director, Director of Finance and Executive Director Implementation period: To be completed by June 30, 2023
2020-002
FAC accepted this audit on October 27, 2021 — management decision was due April 27, 2022.
Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2020. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation. Refer to Page 51 for the Corrective Action Plan.
Show full finding ▾Hide full finding ▴Criteria or Specific Requirement The New York City Division of Early Childhood Education and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition The Organization has payables which were not liquidated within 90 days after June 30, 2020. A similar condition was noted in the prior year. Cause and Effect The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost None Recommendation Liquidate all obligations on a timely basis, as required by contract requirements. Views of Responsible Officials and Planned Corrective Action Management agrees with the recommendation. Refer to Page 51 for the Corrective Action Plan.
Liquidation of the remaining liabilities will be settled immediately and upon the vendor?s issuance of final documentation. Responsible Party: Fiscal Director, Director of Finance and Executive Director Implementation period: To be completed by June 30, 2022
2019-002
FAC accepted this audit on April 23, 2020 — management decision was due October 23, 2020.
The Organization has payables which were not liquidated within 90 days after June 30, 2019. A similar condition was noted in the prior year. Cause and Effect: The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost: None Recommendation: Liquidate all obligations on a timely basis, as required by contract requirements.
Show full finding ▾Hide full finding ▴2019-002 Liquidation of Liabilities Program: CFDA # 93.600 Title V Head Start Program Criteria or Specific Requirement: The New York City Administration for Children?s Services and the U.S. Department of Health and Human Services requires that all accounts payable be liquidated within 90 Days after the end of the Head Start Program reporting period. Condition: The Organization has payables which were not liquidated within 90 days after June 30, 2019. A similar condition was noted in the prior year. Cause and Effect: The Organization failed to liquidate accounts payable within the prescribed liquidation period. Questioned cost: None Recommendation: Liquidate all obligations on a timely basis, as required by contract requirements.
2019-002 Liquidation of Liabilities Program: CFDA # 93.600 Title V Head Start Program See Corrective Action Plan for chart/table.
2018-001
FAC accepted this audit on February 21, 2019 — management decision was due August 21, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
FAC accepted this audit on February 24, 2018 — management decision was due August 24, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-001
FAC accepted this audit on February 16, 2017 — management decision was due August 16, 2017.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
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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