EIN: 237014485
UEI: CK4TYNDHPLA5
Audited by: PBMares, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 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 (29 days from today).
What is a management decision? →FAC accepted this audit on March 24, 2025 — management decision was due September 24, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
During our audit, we identified transactions for the Head Start Cluster included in the SEFA totaling $424,874 relating to the upcoming school year. These transactions were not recorded in the proper period per the terms of the grant. Cause: Internal controls were not effectively implemented to ensure proper recognition of grant terms. Effect or Potential Effect: The effect of errors identified are outlined above and have since been corrected by management. Questioned Costs: Head Start Cluster – Federal Assistance Listing Number 93.600 – $424,874. Identification of Repeat Findings: This is not a repeat finding. Recommendations: We recommend that HRCAP implement internal controls around expense cutoff to ensure all expenses relate to the appropriate period or in this case, school year. Views of Responsible Officials: See management’s accompanying views.
Show full finding ▾Hide full finding ▴2023-002 Head Start Cluster – Federal Assistance Listing Number 93.600 – Significant Deficiency in Internal Control over Allowable Costs Criteria: According to federal regulations (2 CFR Part 200), costs charged to federal awards must be allowable, reasonable, allocable, and in the proper period of performance. Costs incurred relating to a future period of performance are to be recognized in that future period and should be deferred until then. Expenditures reported on HRCAP’s Schedule of Expenditures of Federal Awards (SEFA) are reported on the accrual basis of accounting. Condition: During our audit, we identified transactions for the Head Start Cluster included in the SEFA totaling $424,874 relating to the upcoming school year. These transactions were not recorded in the proper period per the terms of the grant. Cause: Internal controls were not effectively implemented to ensure proper recognition of grant terms. Effect or Potential Effect: The effect of errors identified are outlined above and have since been corrected by management. Questioned Costs: Head Start Cluster – Federal Assistance Listing Number 93.600 – $424,874. Identification of Repeat Findings: This is not a repeat finding. Recommendations: We recommend that HRCAP implement internal controls around expense cutoff to ensure all expenses relate to the appropriate period or in this case, school year. Views of Responsible Officials: See management’s accompanying views.
DEPARTMENT OF HEALTH AND HUMAN SERVICES 2023-002 Head Start Cluster- Federal Assistance Listing Number 93.600 - Significant Deficiency in Internal Control over Allowable Costs Recommendation: Internal Controls should be implemented around expense cutoff to ensure all expenses relate to the appropriate period, or in this case, school year. Action taken: We concur with the recommendation. On May 30, 2024, HRCAP drafted Accounting Policy 3.10 to be reviewed for addition to the Finance Policy Manual. This policy would serve to provide internal control procedures for grant-related transactions in accordance with Generally Accepted Accounting Principles (GAAP). Specifically, it outlines precise year end and cut-off procedures tailored to grant revenue and expenses, emphasizing the critical importance of recording these transactions within the appropriate grant period. Sincerely yours, Audrea Lambert, Chief Financial Officer
FAC accepted this audit on January 3, 2024 — management decision was due July 3, 2024.
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on October 21, 2021 — management decision was due April 21, 2022.
FAC accepted this audit on January 27, 2020 — management decision was due July 27, 2020.
FAC accepted this audit on March 5, 2019 — management decision was due September 5, 2019.
FAC accepted this audit on April 4, 2018 — management decision was due October 4, 2018.
FAC accepted this audit on March 12, 2017 — management decision was due September 12, 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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