EIN: 351111819
UEI: NN8CLFUP21H7
Audit also covers 2 related EINs: 351973837, 453914271 · unlinked EINs have no separate FAC filing
Audited by: WIPFLI 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 May 27, 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 27, 2026 (86 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on May 30, 2024 — management decision was due November 30, 2024.
FAC accepted this audit on July 25, 2023 — management decision was due January 25, 2024.
FAC accepted this audit on July 5, 2022 — management decision was due January 5, 2023.
No2021-002: Equipment and Real Property Management Head Start Program CFDA No. 93.600 Federal Grantor/ Pass-Through Grantor Grant Number Grant Period Direct Funding 05CH01124602 11/01/2020 ? 10/31/2021 Questioned Costs: None How the questioned costs were computed: N/A Condition Part of the finding 2021-001 relates to the Head Start grant award. It was noted that Brightpoint did not appropriately capitalize a building that was contributed to them during the fiscal year ended October 31, 2021. Criteria Federal Regulation 45 CFR 75.436(c) requires that?For an asset donated to the non-Federal entity by a third party, its fair market value at the time of the donation must be considered as the acquisition cost. Such assets may be depreciated or claimed as matching but not both. Cause Brightpoint did not have the appropriate processes and procedures in place to ensure accurate reconciliation of fixed assets. Effect This matter represents a significant deficiency in internal control over the federal program. Recommendation We recommend that Brightpoint analyze fixed asset activity on a regular basis to identify potential capitalizations. View of Responsible Officials We agree with the recommendation and have begun implementing additional procedures.
Show full finding ▾Hide full finding ▴No2021-002: Equipment and Real Property Management Head Start Program CFDA No. 93.600 Federal Grantor/ Pass-Through Grantor Grant Number Grant Period Direct Funding 05CH01124602 11/01/2020 ? 10/31/2021 Questioned Costs: None How the questioned costs were computed: N/A Condition Part of the finding 2021-001 relates to the Head Start grant award. It was noted that Brightpoint did not appropriately capitalize a building that was contributed to them during the fiscal year ended October 31, 2021. Criteria Federal Regulation 45 CFR 75.436(c) requires that?For an asset donated to the non-Federal entity by a third party, its fair market value at the time of the donation must be considered as the acquisition cost. Such assets may be depreciated or claimed as matching but not both. Cause Brightpoint did not have the appropriate processes and procedures in place to ensure accurate reconciliation of fixed assets. Effect This matter represents a significant deficiency in internal control over the federal program. Recommendation We recommend that Brightpoint analyze fixed asset activity on a regular basis to identify potential capitalizations. View of Responsible Officials We agree with the recommendation and have begun implementing additional procedures.
In response to significant turnover of key fiscal personnel in 2021, Brightpoint is investing in comprehensive training for staff. The fiscal manager, program managers and the inventory specialist (purchasing agent) will conduct regular meetings to ensure donated property is properly valued, included in inventory records and depreciated appropriately.
FAC accepted this audit on June 27, 2021 — management decision was due December 27, 2021.
FAC accepted this audit on April 14, 2020 — management decision was due October 14, 2020.
FAC accepted this audit on May 29, 2019 — management decision was due November 29, 2019.
FAC accepted this audit on May 14, 2018 — management decision was due November 14, 2018.
FAC accepted this audit on May 7, 2017 — management decision was due November 7, 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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