EIN: 200306745
UEI: GSA_MIGRATION
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 16, 2021. 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 February 16, 2022 (1649 days ago).
What is a management decision? →COMPLIANCE U.S. DEPARTMENT OF THE TREASURY Passed through the Center for Community Action: Finding #2020-001: COVID-19 Coronavirus Relief Fund ? CFDA No. 21.019; Year Ended December 31, 2020 CONDITION: Errors were identified on the required reports reflecting the expenditure of grant funds received through the COVID-19 Coronavirus Relief Fund. While the Organization complied with the requirements regarding management and allowable expenditure of funds, errors were identified only in the reporting of expenditures. CRITERIA: The Organization was required to complete surveys accurately identifying how funds received through Round 3 of the CARES Act were used to support COVID-19 related costs. The reporting surveys were made available for completion though the PA Key website. CAUSE: The COVID-19 Coronavirus Relief Funding was established and distributed quickly in response to the COVID-19 pandemic in 2020. Grantees had little time to prepare for the funding and limited guidance available regarding compliance. Accordingly, Organization personnel were unfamiliar with the reporting system and requirements which led to unintentional reporting errors. EFFECT: Failure to comply with U.S. Department of Treasury reporting requirements for COVID-19 Coronavirus Relief Funding. QUESTIONED COSTS: Not applicable. PROPER PERSPECTIVE (SAMPLING): The Organization was required to complete the CARES Act Round 3 reporting survey for each childcare center to identify how Round 3 payments were used to support COVID-19 related costs, which resulted in eighteen submissions. 100% of these submissions were tested for compliance, of which six incorrectly overstated expenses. The audit sample was statistically valid. RECOMMENDATION: We recommend that the Organization contact the Center for Community Action and the Office of Child Development and Early Learning (OCDEL) to determine whether erroneous reports need to be corrected and resubmitted. As new government funding sources are made available, Organization personnel should obtain guidance on the applicable reporting system, as deemed necessary. MANAGEMENT RESPONSE: Management has contacted the Center for Community Action, the pass-through entity for the Office of Child Development and Early Learning (OCDEL) to inquire about necessary corrections. The director indicated no changes in the submissions are required. Further, essential personnel will continue to seek training and instruction for grant reporting, as necessary.
Show full finding ▾Hide full finding ▴COMPLIANCE U.S. DEPARTMENT OF THE TREASURY Passed through the Center for Community Action: Finding #2020-001: COVID-19 Coronavirus Relief Fund ? CFDA No. 21.019; Year Ended December 31, 2020 CONDITION: Errors were identified on the required reports reflecting the expenditure of grant funds received through the COVID-19 Coronavirus Relief Fund. While the Organization complied with the requirements regarding management and allowable expenditure of funds, errors were identified only in the reporting of expenditures. CRITERIA: The Organization was required to complete surveys accurately identifying how funds received through Round 3 of the CARES Act were used to support COVID-19 related costs. The reporting surveys were made available for completion though the PA Key website. CAUSE: The COVID-19 Coronavirus Relief Funding was established and distributed quickly in response to the COVID-19 pandemic in 2020. Grantees had little time to prepare for the funding and limited guidance available regarding compliance. Accordingly, Organization personnel were unfamiliar with the reporting system and requirements which led to unintentional reporting errors. EFFECT: Failure to comply with U.S. Department of Treasury reporting requirements for COVID-19 Coronavirus Relief Funding. QUESTIONED COSTS: Not applicable. PROPER PERSPECTIVE (SAMPLING): The Organization was required to complete the CARES Act Round 3 reporting survey for each childcare center to identify how Round 3 payments were used to support COVID-19 related costs, which resulted in eighteen submissions. 100% of these submissions were tested for compliance, of which six incorrectly overstated expenses. The audit sample was statistically valid. RECOMMENDATION: We recommend that the Organization contact the Center for Community Action and the Office of Child Development and Early Learning (OCDEL) to determine whether erroneous reports need to be corrected and resubmitted. As new government funding sources are made available, Organization personnel should obtain guidance on the applicable reporting system, as deemed necessary. MANAGEMENT RESPONSE: Management has contacted the Center for Community Action, the pass-through entity for the Office of Child Development and Early Learning (OCDEL) to inquire about necessary corrections. The director indicated no changes in the submissions are required. Further, essential personnel will continue to seek training and instruction for grant reporting, as necessary.
2020-001 COVID-19 Coronavirus Relief Fund ? CFDA No. 21.019 Name of Contact Person ? Kimberly Smith, CFO Recommendation: The Organization should contact the Center for Community Action and the Office of Child Development and Early Learning (OCDEL) to determine whether erroneous CARES Act Round 3 reporting surveys require correction. As new government funding sources are made available, Organization personnel should obtain guidance on the applicable reporting system, as deemed necessary. Action Taken: We concur with the recommendations and will encourage additional training and instruction of personnel responsible for grant reporting requirements. Management has contacted the Center for Community Action, the pass-through entity for OCDEL. The director indicated no changes in the submissions are required. Additionally, management will implement a review process to ensure proper completion and accuracy in the reporting process. Proposed Completion Date: August 31, 2021
INTERNAL CONTROL OVER COMPLIANCE U.S. DEPARTMENT OF THE TREASURY Passed through the Center for Community Action: Finding #2020-002: COVID-19 Coronavirus Relief Fund ? CFDA No. 21.019; Year Ended December 31, 2020 CONDITION: The Organization?s internal control over compliance failed to prevent unintentional errors in the reporting of grant expenditures under the COVID-19 Coronavirus Relief Fund (see Compliance Finding #2020-001). CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the COVID-19 Coronavirus Relief Fund grant requirements, including the proper reporting of the use of the funding as discussed in Compliance Finding #2020-001. CAUSE: The COVID-19 Coronavirus Relief Funding was established and distributed quickly in response to the COVID-19 pandemic in 2020. Grantees had little time to prepare for the funding and limited guidance available regarding compliance. Accordingly, Organization personnel were unfamiliar with the reporting system and requirements which led to errors. EFFECT: The effect of this deficiency in internal controls over federal programs was the Organization?s unintentional overstatement of reported federal expenses associated with the COVID-19 Coronavirus Relief Fund grant. RECOMMENDATION: As new government funding sources are made available, Organization personnel should obtain guidance on the applicable reporting system, as deemed necessary. We further recommend the implementation of a review process by management to ensure accuracy in the reporting procedures. MANAGEMENT RESPONSE: Management agrees with the recommendation. Additional training and instruction will be obtained by essential personnel on the reporting process. Management will implement a review process to ensure compliance with reporting requirements.
Show full finding ▾Hide full finding ▴INTERNAL CONTROL OVER COMPLIANCE U.S. DEPARTMENT OF THE TREASURY Passed through the Center for Community Action: Finding #2020-002: COVID-19 Coronavirus Relief Fund ? CFDA No. 21.019; Year Ended December 31, 2020 CONDITION: The Organization?s internal control over compliance failed to prevent unintentional errors in the reporting of grant expenditures under the COVID-19 Coronavirus Relief Fund (see Compliance Finding #2020-001). CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the COVID-19 Coronavirus Relief Fund grant requirements, including the proper reporting of the use of the funding as discussed in Compliance Finding #2020-001. CAUSE: The COVID-19 Coronavirus Relief Funding was established and distributed quickly in response to the COVID-19 pandemic in 2020. Grantees had little time to prepare for the funding and limited guidance available regarding compliance. Accordingly, Organization personnel were unfamiliar with the reporting system and requirements which led to errors. EFFECT: The effect of this deficiency in internal controls over federal programs was the Organization?s unintentional overstatement of reported federal expenses associated with the COVID-19 Coronavirus Relief Fund grant. RECOMMENDATION: As new government funding sources are made available, Organization personnel should obtain guidance on the applicable reporting system, as deemed necessary. We further recommend the implementation of a review process by management to ensure accuracy in the reporting procedures. MANAGEMENT RESPONSE: Management agrees with the recommendation. Additional training and instruction will be obtained by essential personnel on the reporting process. Management will implement a review process to ensure compliance with reporting requirements.
2020-002 COVID-19 Coronavirus Relief Fund ? CFDA No. 21.019 Internal Controls over Compliance: Significant Deficiency: See Finding 2020-001
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