EIN: 237296824
UEI: MYJFETKMHQG6
Audited by: SSC CPAs, P.A
Oversight agency: 84 [Department of Education]
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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 August 4, 2025. 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 4, 2026 (206 days ago).
What is a management decision? →The Organization acquired a noncancelable software license for a term of ten years with federal funds in 2023. The software was utilized briefly in 2023 then abandoned and subsequently written off in 2024. Cause: As discussed at Finding 2024-001, the Organization’s policies and procedures do not ensure expenditures related to significant long-term commitments are reasonable and necessary and therefore allowable. Effect: Software was purchased without proper due diligence to determine whether it was necessary for the Organization leading to waste of federal funds. Questioned Costs: The cost of the 10-year license was $158,751, all of which was expended in 2023.Perspective: The expenditure occurred in 2023. The write-off of the software license occurred in 2024 and we became aware of it during the 2024 audit although this program was not currently audited as a major program. We do not consider the condition to be pervasive. Recommendation: Policies and procedures should be implemented for expenditures related to significant long-term commitments to undergo proper vetting to ensure the expense is necessary prior to purchase. Views of Responsible Officials: Management believes the expenditure was reasonable and necessary at the time the license was acquired. Subsequent staffing changes resulted in the software no longer benefitting the Organization to the extent originally intended without significant further investment for customization. Management notes that the questioned cost represents 3% of the federal award.
Show full finding ▾Hide full finding ▴Federal Agency: Department of the Treasury Pass Through Entity: Child Care Aware of Kansas Program Name: Coronavirus State and Local Recovery Funds (COVID-19) Assistance Listing Number: 21.027 Award Period: March 12, 2020 – June 30, 2023 Criteria: According to 2 CFR 200.403, costs must be necessary and reasonable for the performance of the Federal award in order to be allowable. 2 CFR 200.317 states that procurement procedures must avoid the acquisition of unnecessary items. Condition: The Organization acquired a noncancelable software license for a term of ten years with federal funds in 2023. The software was utilized briefly in 2023 then abandoned and subsequently written off in 2024. Cause: As discussed at Finding 2024-001, the Organization’s policies and procedures do not ensure expenditures related to significant long-term commitments are reasonable and necessary and therefore allowable. Effect: Software was purchased without proper due diligence to determine whether it was necessary for the Organization leading to waste of federal funds. Questioned Costs: The cost of the 10-year license was $158,751, all of which was expended in 2023.Perspective: The expenditure occurred in 2023. The write-off of the software license occurred in 2024 and we became aware of it during the 2024 audit although this program was not currently audited as a major program. We do not consider the condition to be pervasive. Recommendation: Policies and procedures should be implemented for expenditures related to significant long-term commitments to undergo proper vetting to ensure the expense is necessary prior to purchase. Views of Responsible Officials: Management believes the expenditure was reasonable and necessary at the time the license was acquired. Subsequent staffing changes resulted in the software no longer benefitting the Organization to the extent originally intended without significant further investment for customization. Management notes that the questioned cost represents 3% of the federal award.
2024-002 Unnecessary spending of federal awards Federal Agency: U.S. Department of Treasury Pass Through Entity: Child Care Aware of Kansas Program Name: Coronavirus State and Local Recovery Funds (COVID-19) Assistance Listing Number: 21.027 Award Period: March 12, 2020 to June 30, 2023 Recommendation: Policies and Procedures should be implemented for expenditures related to significant long-term commitments to undergo proper vetting to ensure the expense necessary prior to purchase. Action Taken (Unadutied): Management intends to enhance controls over the procurement process to require approval by Board of Directors for all purchase commitments exceeding a defined threshold. Contact Name – Ozel Soykan, Director of Finance Expected completion date – 12/31/2025 If the U.S. Department of Treasury has questions regarding this plan, please call Ozel Soykan at 785-423-2098.
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on August 22, 2023 — management decision was due February 22, 2024.
FAC accepted this audit on August 17, 2022 — management decision was due February 17, 2023.
FAC accepted this audit on August 24, 2021 — management decision was due February 24, 2022.
FAC accepted this audit on August 2, 2020 — management decision was due February 2, 2021.
The Organization does not maintain these written policies for the internal control over compliance of federal awards. Cause: The Organization?s policies and procedures were not designed to include written policies for the internal control over compliance of federal awards. Effect: The Organization's lack of written policies for the internal control over compliance of federal awards increases the risk of noncompliance of its major federal program. Recommendation: We recommend that the Organization develop written policies for the internal control over compliance of federal awards. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop proper written policies for the internal control over compliance of federal awards.
Show full finding ▾Hide full finding ▴2019-001 Written Procedures of Internal Control over Compliance (Significant Deficiency) Federal Agency: Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA Number: 93.558 Award period: Year ended December 31, 2019 Criteria: According to 2 CFR 200, Subparts D and E an Organization is required to maintain written policies for the internal control over compliance of federal awards. Condition: The Organization does not maintain these written policies for the internal control over compliance of federal awards. Cause: The Organization?s policies and procedures were not designed to include written policies for the internal control over compliance of federal awards. Effect: The Organization's lack of written policies for the internal control over compliance of federal awards increases the risk of noncompliance of its major federal program. Recommendation: We recommend that the Organization develop written policies for the internal control over compliance of federal awards. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop proper written policies for the internal control over compliance of federal awards.
2019-001 Written Procedures of Internal Control over Compliance (Significant Deficiency) Department of Health and Human Services Temporary Assistance for Needy Families, CFDA 93.558 Recommendation: The Organization should develop written policies for the internal control over compliance of federal awards. Action Taken (Unaudited): Management is in the process of updating it its control procedures to include proper written policies for the internal control over compliance of federal awards.
The Organization does not maintain controls over the compliance of grant reporting requirements. Cause: The Organization?s policies and procedures were not designed to include controls over the compliance of grant reporting requirements. Effect: The Organization's lack of written policies and procedures to include controls over the compliance of grant reporting requirements increases the risk of noncompliance of its major federal program. Recommendation: We recommend that the Organization develop and maintain policies and procedures that include controls over the compliance of grant reporting requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop controls over the compliance of grant reporting requirements.
Show full finding ▾Hide full finding ▴2019-002 Controls Over Compliance of Required Reports (Significant Deficiency) Federal Agency: Department of Health and Human Services Program Name: Temporary Assistance for Needy Families CFDA Number: 93.558 Award period: Year ended December 31, 2019 Compliance Requirement: Reporting Criteria: According to 2 CFR 200, Subpart D, an Organization must monitor its activities under its federal awards to assure that compliance with applicable Federal requirements and performance expectations are being achieved. This includes submitting the required grant reports timely and maintaining controls over the compliance of grant reporting requirements. Condition: The Organization does not maintain controls over the compliance of grant reporting requirements. Cause: The Organization?s policies and procedures were not designed to include controls over the compliance of grant reporting requirements. Effect: The Organization's lack of written policies and procedures to include controls over the compliance of grant reporting requirements increases the risk of noncompliance of its major federal program. Recommendation: We recommend that the Organization develop and maintain policies and procedures that include controls over the compliance of grant reporting requirements. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop controls over the compliance of grant reporting requirements.
2019-002 Controls Over Compliance of Required Reports (Significant Deficiency) Department of Health and Human Services Temporary Assistance for Needy Families, CFDA 93.558 Recommendation: The Organization should develop and maintain policies and procedures that include controls over the compliance of grant reporting requirements. Action Taken (Unaudited): Management is in the process of developing policies and procedures that include controls over the compliance of grant reporting requirements
FAC accepted this audit on September 15, 2019 — management decision was due March 15, 2020.
FAC accepted this audit on July 9, 2018 — management decision was due January 9, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on October 16, 2017 — management decision was due April 16, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
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GSA_MIGRATION
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