EIN: 340970561
UEI: KSCBSEERJPX1
Audited by: S.R. SNODGRASS, P.C. D/B/A S.R. SNODGRASS, A.C.
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 January 29, 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 July 29, 2026 (36 days ago).
What is a management decision? →FAC accepted this audit on January 29, 2025 — management decision was due July 29, 2025.
FAC accepted this audit on January 25, 2024 — management decision was due July 25, 2024.
FAC accepted this audit on January 29, 2023 — management decision was due July 29, 2023.
FAC accepted this audit on January 25, 2022 — management decision was due July 25, 2022.
FAC accepted this audit on October 13, 2020 — management decision was due April 13, 2021.
FAC accepted this audit on January 22, 2020 — management decision was due July 22, 2020.
HARCATUS does not have adequate internal controls over the CACFP billing process to ensure proper reimbursement rates were billed. Specifically, controls should be in place to ensure the reimbursement rates for the CACFP are updated in accordance with the Federal Register and that meals are billed based on the proper eligibility determinations. Criteria: Internal controls should be in place to ensure the reimbursement rates for CACFP are updated in accordance with the Federal Register. Internal controls over monthly billings should include review of eligibility determinations of participants to ensure meals are billed at the proper reimbursement rate for the level of eligibility. Cause: Processes were not in place to ensure the CACFP reimbursement rates were updated in accordance with the Federal Register and procedures were not in place to ensure billings were reviewed for proper reimbursements by eligibility status. Effect: Certain amounts billed for CACFP meal reimbursements were not consistent with the reimbursement rates per the Federal Register, and participants were not always billed according to their current eligibility criteria. Recommendation: HARCATUS should design adequate internal controls to ensure that CACFP reimbursement rates are updated in accordance with the Federal Register. The billing process should be updated to include independent review procedures over monthly billings that would ensure meals for each participant are billed at the proper rate based on the client?s current eligibility determination.
Show full finding ▾Hide full finding ▴Condition: HARCATUS does not have adequate internal controls over the CACFP billing process to ensure proper reimbursement rates were billed. Specifically, controls should be in place to ensure the reimbursement rates for the CACFP are updated in accordance with the Federal Register and that meals are billed based on the proper eligibility determinations. Criteria: Internal controls should be in place to ensure the reimbursement rates for CACFP are updated in accordance with the Federal Register. Internal controls over monthly billings should include review of eligibility determinations of participants to ensure meals are billed at the proper reimbursement rate for the level of eligibility. Cause: Processes were not in place to ensure the CACFP reimbursement rates were updated in accordance with the Federal Register and procedures were not in place to ensure billings were reviewed for proper reimbursements by eligibility status. Effect: Certain amounts billed for CACFP meal reimbursements were not consistent with the reimbursement rates per the Federal Register, and participants were not always billed according to their current eligibility criteria. Recommendation: HARCATUS should design adequate internal controls to ensure that CACFP reimbursement rates are updated in accordance with the Federal Register. The billing process should be updated to include independent review procedures over monthly billings that would ensure meals for each participant are billed at the proper rate based on the client?s current eligibility determination.
The Nutrition Director has received training on appropriate internal controls and new procedures have been put in place. Nutrition Director has signed up for notifications regarding CACFP reimbursement rates. The Nutrition Director is now connected with the Head Start Nutrition Manager who also receives rate change information to make sure nothing is missed. The Nutrition Division will ensure that all billings are processed by one staff person and reviewed by a different staff person as an internal control over monthly billings.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
FAC accepted this audit on January 25, 2018 — management decision was due July 25, 2018.
FAC accepted this audit on January 25, 2017 — management decision was due July 25, 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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