EIN: 310536655
UEI: GSA_MIGRATION
Audited by: BARNES DENNIG & CO., LTD.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 14, 2020. 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 June 14, 2021 (1907 days ago).
What is a management decision? →The December 31, 2018 reporting package was not submitted until November 20, 2019. Cause: Due to significant turnover in key accounting positions over the last few years, there have been significant delays in the preparation of financial statements need to be audited and reported to the Federal Audit Clearinghouse. Effect: CUB is non-compliant with the Office of Management and Budget guidance, which could adversely impact current and future grant funding available. Questions Costs: N/A Recommendation: Management should ensure timely preparation of financial statement and reporting packages in order to have submissions completed by September 30th every year. Management?s Response: Management concurs with the finding and the auditor recommendation. Management will ensure timely reporting going forward.
Show full finding ▾Hide full finding ▴FINDING NO. 2019-003 Federal Program: Criteria: CFDA 93.600 Head Start 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from the auditor or nine months after the end of the audit period. CUB was required to submit their reporting package for the December 31, 2018 audit period by September 30, 2019. Condition: The December 31, 2018 reporting package was not submitted until November 20, 2019. Cause: Due to significant turnover in key accounting positions over the last few years, there have been significant delays in the preparation of financial statements need to be audited and reported to the Federal Audit Clearinghouse. Effect: CUB is non-compliant with the Office of Management and Budget guidance, which could adversely impact current and future grant funding available. Questions Costs: N/A Recommendation: Management should ensure timely preparation of financial statement and reporting packages in order to have submissions completed by September 30th every year. Management?s Response: Management concurs with the finding and the auditor recommendation. Management will ensure timely reporting going forward.
Managements Response: Due to significant turnover in key accounting positions over the last few years, there have been significant delays in the preparation of financial statements need to be audited and reported to the Federal Audit Clearinghouse. Management concurs with the finding and the auditor recommendation. Management will ensure timely reporting going forward.
Upon the conclusion of the 2018-2019 Head Start grant, CUB never submitted the required SF-429 in accordance with the Grant documents. Cause: Due to significant turnover in key Head Start program positions and the Organization?s decision to divest from the Head Start program, the compliance requirement was overlooked. Effect: CUB is non-compliant with the Office of Management and Budget guidance, which could adversely impact current and future grant funding available. Questions Costs: N/A Recommendation: Management should ensure full understanding of grant requirements in order to remain compliant. Management concurs with the finding and the auditor recommendation. Management will ensure full understanding of grant requirements going forward.
Show full finding ▾Hide full finding ▴FINDING NO. 2019-004 Federal Program: CFDA 93.600 Head Start Criteria: In accordance with Section H of the Subrecipient Sub-Award Agreement, CUB was required to submit an OMB Standard Form 429 Real Property Status Report by August 15, 2019. Condition: Upon the conclusion of the 2018-2019 Head Start grant, CUB never submitted the required SF-429 in accordance with the Grant documents. Cause: Due to significant turnover in key Head Start program positions and the Organization?s decision to divest from the Head Start program, the compliance requirement was overlooked. Effect: CUB is non-compliant with the Office of Management and Budget guidance, which could adversely impact current and future grant funding available. Questions Costs: N/A Recommendation: Management should ensure full understanding of grant requirements in order to remain compliant. Management concurs with the finding and the auditor recommendation. Management will ensure full understanding of grant requirements going forward.
Managements Response: Due to significant turnover in key Head Start program positions and the Organization?s decision to divest from the Head Start program, the compliance requirement was overlooked. Management concurs with the finding and the auditor recommendation. Management will ensure full understanding of grant requirements going forward.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on June 28, 2018 — management decision was due December 28, 2018.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on August 3, 2017 — management decision was due February 3, 2018.
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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