EIN: 231152007
UEI: S3YLUH7J1DC9
Audited by: SMITH ELLIOTT KEARNS & COMPANY, LLC
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 May 18, 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 November 18, 2026 (79 days from today).
What is a management decision? →FAC accepted this audit on April 23, 2025 — management decision was due October 23, 2025.
FAC accepted this audit on January 29, 2024 — management decision was due July 29, 2024.
FAC accepted this audit on February 16, 2023 — management decision was due August 16, 2023.
FAC accepted this audit on January 23, 2022 — management decision was due July 23, 2022.
The annual report was filed on November 1, 2021. Cause:The system utilized to file the annual report was not available until Friday, October 29, 2021 when the Finance Director was out of the office. The report was filed when they returned on November 1, 2021. Effect: The annual report was not filed timely. Context:We tested the entire population of reports filed during the current year for timeliness of filing. Questioned Costs:None Repeat Finding: Not applicable. Recommendation: We recommend the Organization review the required reporting deadlines for the Form 425 and ensure processes are in place so the report is filed timely in the future.
Show full finding ▾Hide full finding ▴2021-003 Late Filing of Federal 425 Report Compliance Requirement: Reporting Criteria:The Organization is required to file an annual and semi-annual 425 report to provide information about individual grant awards. The due date of the semi-annual report is April 30th and the annual report is due on October 29th. Condition:The annual report was filed on November 1, 2021. Cause:The system utilized to file the annual report was not available until Friday, October 29, 2021 when the Finance Director was out of the office. The report was filed when they returned on November 1, 2021. Effect: The annual report was not filed timely. Context:We tested the entire population of reports filed during the current year for timeliness of filing. Questioned Costs:None Repeat Finding: Not applicable. Recommendation: We recommend the Organization review the required reporting deadlines for the Form 425 and ensure processes are in place so the report is filed timely in the future.
Findings ? Financial Statement Findings 2021-002 and 2021-003 Late Filing of Federal 425 Report Condition: The annual report was filed on November 1, 2021. Views of responsible officials and planned corrective actions: Unlike in prior years the window for reporting was not open at the first attempt at filing the annual report. On October 25th, the Finance Director emailed the Payment Management Services Help Desk and filed a case (CASHHS0000307503). The response from Payment Management Services was received on October 27th instructed the Finance Director on how to find the report. However, the report was still unavailable. On October 28th, the Finance Director called into Payment Management Services Help Desk for additional assistance. The PMS Staff informed the Finance Director that they would need to contact the Head Start Grants Specialist. The Head Start Grants Specialist was contacted on October 28th. The Grants Specialist responded to the issue on October 29th and it was resolved on October 29th at 1:25 pm. Unfortunately, on October 29th, the Finance Director was unavailable and the report was filed on November 1st. First Start Partnerships will immediately reach out to Grants Management Specialist if there are any issues with the reporting system which in this case was Payment Management Systems. First Start Partnerships will ensure a back up person is assigned to complete this work in the event the Finance Director is unavailable. The Accounting Supervisor (formerly Finance Assistant) will receive access to PMS and be trained on how to complete and submit reports. The Finance Director however will have primary responsibility, and the Accounting Supervisor will be the backup for extenuating circumstances.
FAC accepted this audit on January 20, 2021 — management decision was due July 20, 2021.
During the audit, we noted two of forty payroll timesheets reviewed were not approved. Cause: The approval of the timesheets was missed. Effect: Employees may be paid for hours they did not work or hours may be charged to the incorrect program. Context: The testing discovered two of the timesheets were not properly approved in accordance with the Organization?s policies, from a sample of 40 items. Questioned Costs: None Repeat Finding: Not applicable. Recommendation: We recommend reinforcement of the Organization?s policies and procedures to ensure approval of all employee timesheets
Show full finding ▾Hide full finding ▴2020-003 Lack of Review of Timesheets Criteria: It is the Organization?s policy that employees timesheets are approved by their direct supervisor Condition: During the audit, we noted two of forty payroll timesheets reviewed were not approved. Cause: The approval of the timesheets was missed. Effect: Employees may be paid for hours they did not work or hours may be charged to the incorrect program. Context: The testing discovered two of the timesheets were not properly approved in accordance with the Organization?s policies, from a sample of 40 items. Questioned Costs: None Repeat Finding: Not applicable. Recommendation: We recommend reinforcement of the Organization?s policies and procedures to ensure approval of all employee timesheets
Corrective Action Plan Findings ? Financial Statement Findings 2020-001, 2020-002 & 2020-003 Lack of Review of Timesheets Condition: During the audit, we noted two of forty timesheets reviewed were not approved. Views of responsible officials and planned corrective actions: First Start Partnerships will ensure timesheets are reviewed and approved by supervisors prior to processing payroll. First Start Partnerships will extend the Kronos approval deadline to end of day on Mondays. First Start Partnerships will update payroll processes to ensure all timesheets are approved prior to the processing of payroll.
FAC accepted this audit on May 13, 2020 — management decision was due November 13, 2020.
During the audit, we noted four of seventy-five expenditures tested had no approval documented on the invoice. In addition, one credit card transaction had no supporting invoice or approval. Cause: The process for approving invoices changed during the fiscal year. Occasionally, the approval was missed due to the new process. Effect: Expenditures could be paid for items that are unallowable for the program. Context: The testing discovered four expenses that were not properly approved in accordance with the Organization?s policies, from a sample of 75 items. (40 items from the internal control testing and an additional 35 items from substantive testing). During our testing of credit card purchases, it was discovered that one purchase out of 67 did not have any corresponding support or approval. Total questioned costs are $ 6,963. Repeat Finding: Not applicable. Recommendation: We recommend reinforcement of the Organization?s policies and procedures to ensure approval of invoices, and support for all expenditures.
Show full finding ▾Hide full finding ▴2019-005 Lack of Review of Expenditures Criteria: It is the Organization?s policy that the Executive Director Reviews and approves all invoices. Condition: During the audit, we noted four of seventy-five expenditures tested had no approval documented on the invoice. In addition, one credit card transaction had no supporting invoice or approval. Cause: The process for approving invoices changed during the fiscal year. Occasionally, the approval was missed due to the new process. Effect: Expenditures could be paid for items that are unallowable for the program. Context: The testing discovered four expenses that were not properly approved in accordance with the Organization?s policies, from a sample of 75 items. (40 items from the internal control testing and an additional 35 items from substantive testing). During our testing of credit card purchases, it was discovered that one purchase out of 67 did not have any corresponding support or approval. Total questioned costs are $ 6,963. Repeat Finding: Not applicable. Recommendation: We recommend reinforcement of the Organization?s policies and procedures to ensure approval of invoices, and support for all expenditures.
First Start Partnerships will ensure expenditures are approved and contain all the supporting documentation. First Start Partnerships has adopted a Purchase/Payment Authorization system instead of the Purchase Order/Invoice method.
The semi-annual report was filed for the first eight months of the year instead of sixth months and was filed on May 29th. Cause: The Organization?s internal control process was not effective in maintaining documentation of the review of the reports prior to submission and to ensure the semi-annual report is filed on-time and for the proper period. Effect: Information reported on the semi-annual report was not for the proper time period and the report was not timely filed. Context: We tested the entire population of reports filed during the current year. Questioned Costs: None Repeat Finding: Not applicable. Recommendation: We recommend the Organization review the required reporting timelines for the Form 425?s and ensure processes are in place to file each report timely and for the proper period. We recommend management?s review include an initial and date on the copy of the 425 report with supporting documentation to be maintained in the Organization?s records.
Show full finding ▾Hide full finding ▴2019-006 Lack of Timeliness in Filing Federal 425 Report Compliance Requirement: Reporting Criteria: The Organization is required to file an annual and semi-annual 425 report to provide information about individual grant awards. The due date of the semi-annual report is April 30th and the annual report is due on October 30th. Condition: The semi-annual report was filed for the first eight months of the year instead of sixth months and was filed on May 29th. Cause: The Organization?s internal control process was not effective in maintaining documentation of the review of the reports prior to submission and to ensure the semi-annual report is filed on-time and for the proper period. Effect: Information reported on the semi-annual report was not for the proper time period and the report was not timely filed. Context: We tested the entire population of reports filed during the current year. Questioned Costs: None Repeat Finding: Not applicable. Recommendation: We recommend the Organization review the required reporting timelines for the Form 425?s and ensure processes are in place to file each report timely and for the proper period. We recommend management?s review include an initial and date on the copy of the 425 report with supporting documentation to be maintained in the Organization?s records.
First Start Partnerships will ensure reports are prepared and filed within the correct period and in a timely manner. First Start Partnerships has developed a reporting schedule and will maintain adherence to the reporting schedule.
FAC accepted this audit on April 28, 2019 — management decision was due October 28, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on January 10, 2018 — management decision was due July 10, 2018.
FAC accepted this audit on December 19, 2016 — management decision was due June 19, 2017.
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