EIN: 363925500
UEI: F666N3L8DJZ3
Audited by: Carver Florek & James, CPA's
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 23, 2024. 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 April 23, 2025 (502 days ago).
What is a management decision? →FAC accepted this audit on December 5, 2023 — management decision was due June 5, 2024.
FAC accepted this audit on November 15, 2022 — management decision was due May 15, 2023.
FAC accepted this audit on November 21, 2021 — management decision was due May 21, 2022.
FAC accepted this audit on November 3, 2020 — management decision was due May 3, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
During testing it was noted that that tracking records (spreadsheet)did not include all donor contributions received. Cause: Internal controls were not designed properly to detect entries omitted from in-kind tracking spreadsheet. Effect: The in-kind portion of total Non-federal Share was incomplete (understated). Recommendation: Implement controls to ensure accurate and complete reporting of in-kind donations.
Show full finding ▾Hide full finding ▴Criteria: Internal control design should ensure complete and accurate tracking of in-kind donations. Condition: During testing it was noted that that tracking records (spreadsheet)did not include all donor contributions received. Cause: Internal controls were not designed properly to detect entries omitted from in-kind tracking spreadsheet. Effect: The in-kind portion of total Non-federal Share was incomplete (understated). Recommendation: Implement controls to ensure accurate and complete reporting of in-kind donations.
Section Ill ? Federal Awards Findings Head Start #93.600 08CH9955-04-05 Findings: 2019-002 Central Montana Head Start did not have adequate internal controls in place to ensure timely filing of federal reports. Planned Corrective Action: While reviewing the issue in question, CMHS reviewed its policies and procedures and has found that fiscal procedures for filing quarterly reports were followed. The auditor informed CMHS that the Executive Director is able to sign these reports. Name of Contact: Chief Financial Officer Planned Implementation Date of Corrective Action: This action has already been implemented.
Three out of four federal financial reports filed during the period under audit were filed late. Cause: Controls are not in place to track and prepare timely reports. Effect: Federal financial reports were filed late. Recommendation: Implement controls to ensure reports are filed timely to federal agency.
Show full finding ▾Hide full finding ▴Criteria: Internal controls should ensure timely filing of federal reporting. Condition: Three out of four federal financial reports filed during the period under audit were filed late. Cause: Controls are not in place to track and prepare timely reports. Effect: Federal financial reports were filed late. Recommendation: Implement controls to ensure reports are filed timely to federal agency.
Section Ill ? Federal Awards Findings Head Start #93.600 08CH9955-04-05 Findings: 2019-001 Central Montana Head Start did not have adequate internal controls in place to ensure complete and accurate tracking of in-kind donations. Planned Corrective Action: While reviewing the transaction in question, CMHS reviewed its policies and procedures and has found that fiscal procedures for recording and auditing in-kind were not followed. CMHS will record the beginning balance in each category of in-kind donations each month before entering new in-kind donations. The committee will track the difference between the ending balance and the beginning balance. If the totals do not equal the difference between the ending and beginning balances, the in-kind committee is aware that there is a mistake and will be corrected. Name of Contact: Chief Financial Officer Planned Implementation Date of Corrective Action: This action has already been implemented
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 21, 2017 — management decision was due June 21, 2018.
FAC accepted this audit on February 12, 2017 — management decision was due August 12, 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.
Browse other Single Audit organizations in Montana →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
