EIN: 351773249
UEI: GSA_MIGRATION
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 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 March 14, 2021 (1987 days ago).
What is a management decision? →The size of the organization precludes the implementation of an effective internal control system due to the lack of segregation of duties. Criteria: Segregation of duties is a vital part of an effective internal control structure. Cause of condition: The small size of the organization. Effect of condition: The internal control system is weak. Recommendation: Continued involvement of the board of directors in reviewing records and the hiring of a part-time bookkeeper to perform bank reconciliations and to prepare and file payroll reports due to federal and state taxing authorities including paying payroll liabilities. Views of Responsible Officials and planned Corrective Actions: Due to the size of the staff and available resources, we have segregated duties as much as possible including the hiring of a part-time bookkeeper.
Show full finding ▾Hide full finding ▴B. FINDINGS- FINANCIAL STATEMENT AUDIT MATERIAL WEAKNESSES 2019-001 Condition: The size of the organization precludes the implementation of an effective internal control system due to the lack of segregation of duties. Criteria: Segregation of duties is a vital part of an effective internal control structure. Cause of condition: The small size of the organization. Effect of condition: The internal control system is weak. Recommendation: Continued involvement of the board of directors in reviewing records and the hiring of a part-time bookkeeper to perform bank reconciliations and to prepare and file payroll reports due to federal and state taxing authorities including paying payroll liabilities. Views of Responsible Officials and planned Corrective Actions: Due to the size of the staff and available resources, we have segregated duties as much as possible including the hiring of a part-time bookkeeper.
CHILD CARE RESOURCES, INC. 5200 Washington Avenue Evansville, IN 47715 812-423-6813 CORRECTIVE ACTION PLAN July 28, 2020 To whom it may concern: Re: Corrective actions pursuant to fiscal year 2018/2019 audit Findings: 2019-001 and 2019-002 (Page 17 of the report) Corrective Action Considering the size of our staff and available resources, we have segregated duties to the extent possible, including the hiring of a part-time bookkeeper to assist in accounting functions. Sincerely, Lisa Dettman- Executive Director Child Care Resources, Inc.
2018-001
The size of the organization precludes the implementation of an effective internal control system due to the absence of controls over the preparation of financial statements and disclosures. Criteria: Preparation of financial statements and disclosures is considered a vital part of internal control structure. Cause of condition: The small size of the organization. Effect of condition: The internal control system is weak. Recommendation: Continued involvement of the board of directors in reviewing records. Views of Responsible Officials and planned Corrective Actions: Due to the size of the staff and available resources, it would be difficult to have a more effective internal control system.
Show full finding ▾Hide full finding ▴2019-002 Condition: The size of the organization precludes the implementation of an effective internal control system due to the absence of controls over the preparation of financial statements and disclosures. Criteria: Preparation of financial statements and disclosures is considered a vital part of internal control structure. Cause of condition: The small size of the organization. Effect of condition: The internal control system is weak. Recommendation: Continued involvement of the board of directors in reviewing records. Views of Responsible Officials and planned Corrective Actions: Due to the size of the staff and available resources, it would be difficult to have a more effective internal control system.
CHILD CARE RESOURCES, INC. 5200 Washington Avenue Evansville, IN 47715 812-423-6813 CORRECTIVE ACTION PLAN July 28, 2020 To whom it may concern: Re: Corrective actions pursuant to fiscal year 2018/2019 audit Findings: 2019-001 and 2019-002 (Page 17 of the report) Corrective Action Considering the size of our staff and available resources, we have segregated duties to the extent possible, including the hiring of a part-time bookkeeper to assist in accounting functions. Sincerely, Lisa Dettman- Executive Director Child Care Resources, Inc.
2018-002
FAC accepted this audit on June 11, 2019 — management decision was due December 11, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2017-001
GSA_MIGRATION
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GSA_MIGRATION
2017-002
FAC accepted this audit on July 7, 2018 — management decision was due January 7, 2019.
GSA_MIGRATION
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GSA_MIGRATION
2015-001
GSA_MIGRATION
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GSA_MIGRATION
2015-002
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