EIN: 381948285
UEI: T918EUGAN383
Data as of August 23, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 13, 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 October 13, 2026 (50 days from today).
What is a management decision? →Criteria – In accordance with 2 CFR 200.305(b), non-federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury or pass-through entity and the disbursement of those funds for program costs. Condition and Description – During testing of cash management procedures for the program, we noted a few instances where federal funds received from the pass-through entity were not timely disbursed. Questioned Costs – None identified. Identification of a Repeat Finding – This finding was not reported in the prior year. Cause - The delay resulted primarily from timing differences between receipt of federal reimbursement funds and processing of vendor payments associated with program expenditures. Effect – Holding federal funds for extended periods prior to disbursement may result in noncompliance with federal cash management requirements and increases the risk that federal funds are not utilized in accordance with program guidelines.
Show full finding ▾Hide full finding ▴Criteria – In accordance with 2 CFR 200.305(b), non-federal entities must minimize the time elapsing between the transfer of funds from the U.S. Treasury or pass-through entity and the disbursement of those funds for program costs. Condition and Description – During testing of cash management procedures for the program, we noted a few instances where federal funds received from the pass-through entity were not timely disbursed. Questioned Costs – None identified. Identification of a Repeat Finding – This finding was not reported in the prior year. Cause - The delay resulted primarily from timing differences between receipt of federal reimbursement funds and processing of vendor payments associated with program expenditures. Effect – Holding federal funds for extended periods prior to disbursement may result in noncompliance with federal cash management requirements and increases the risk that federal funds are not utilized in accordance with program guidelines.
Management has agreed to closely monitor the receipt of federal funds and disburse those funds timely in order to ensure compliance with this regulation. The Cash Balance Report that is updated daily of all incoming receipts will be used as a tool to ensure expenses incurred are paid timely in the weekly disbursements.
Criteria – • As per CFR 1302.34(b)(3), teachers should hold parent conferences, as needed, but no less than two times per program year. • As per CFR 1302.34(b)(7), teachers should conduct at least two home visits per program year for each family. Condition and Description – During our testing of compliance with parent engagement requirements, we reviewed a sample of 20 participant files and noted the following: • For 3 of 20 samples, documentation to verify that required home visits and parent-teacher conferences were conducted during the year was not provided for our review. • For 6 of 20 samples, the documentation available was incomplete and did not demonstrate that the required frequency of two parent-teacher conferences and two home visits was met. Questioned Costs – None identified. Identification of a Repeat Finding – This finding was not reported in the prior year. Cause - Program staff did not consistently maintain documentation supporting the completion of required parent engagement activities within participant files. Effect – Failure to maintain adequate documentation supporting required activities may result in noncompliance with Head Start program requirements and reduces the Organization’s ability to demonstrate that required program services were provided.
Show full finding ▾Hide full finding ▴Criteria – • As per CFR 1302.34(b)(3), teachers should hold parent conferences, as needed, but no less than two times per program year. • As per CFR 1302.34(b)(7), teachers should conduct at least two home visits per program year for each family. Condition and Description – During our testing of compliance with parent engagement requirements, we reviewed a sample of 20 participant files and noted the following: • For 3 of 20 samples, documentation to verify that required home visits and parent-teacher conferences were conducted during the year was not provided for our review. • For 6 of 20 samples, the documentation available was incomplete and did not demonstrate that the required frequency of two parent-teacher conferences and two home visits was met. Questioned Costs – None identified. Identification of a Repeat Finding – This finding was not reported in the prior year. Cause - Program staff did not consistently maintain documentation supporting the completion of required parent engagement activities within participant files. Effect – Failure to maintain adequate documentation supporting required activities may result in noncompliance with Head Start program requirements and reduces the Organization’s ability to demonstrate that required program services were provided.
Management agrees with the findings. The condition resulted from limited access to prior electronic records and staffing disruptions during the program transition. The Organization has strengthened documentation procedures to ensure required home visit and parent-teacher conference records are properly maintained and accessible, including retaining key compliance documents in centralized formats and implementing periodic file reviews.
Criteria – • As per CFR 1302.93(a) and the grant agreement, a program must ensure each staff member has an initial health examination and TB testing and periodic re-examination as recommended by their health care provider. • As per CFR 1302.90 and the grant agreement, a program must conduct a complete background check which includes central registry clearance for child abuse prior to hiring. • As per CFR 1302.92 and the grant agreement, a program must conduct annual performance evaluations and establish and implement a systematic approach to staff training and professional development designed to assist staff in acquiring or increasing the knowledge and skills needed to provide high-quality, comprehensive services. Condition and Description – During testing of personnel files for employees funded under the Head Start program, we noted the following: • The Organization did not have a formal process to ensure staff members receive periodic health examinations and TB re-examinations after their initial hire date. As a result, documentation supporting periodic health re-examinations could not be verified. • For 1 out of 10 samples tested documentation supporting the required central registry clearance for child abuse was not provided for our review. • For 18 out of 40 samples tested, documentation of annual performance evaluations for program year 2024-2025 was not available for review. Questioned Costs – None identified. Identification of a Repeat Finding – This finding was not reported in the prior year. Cause - Procedures were not consistently followed to ensure personnel files contained all required documentation related to health requirements, background checks, and performance evaluations. Effect – Incomplete personnel documentation may result in noncompliance with Head Start program requirements and could impair the Organization’s ability to demonstrate compliance with federal regulations.
Show full finding ▾Hide full finding ▴Criteria – • As per CFR 1302.93(a) and the grant agreement, a program must ensure each staff member has an initial health examination and TB testing and periodic re-examination as recommended by their health care provider. • As per CFR 1302.90 and the grant agreement, a program must conduct a complete background check which includes central registry clearance for child abuse prior to hiring. • As per CFR 1302.92 and the grant agreement, a program must conduct annual performance evaluations and establish and implement a systematic approach to staff training and professional development designed to assist staff in acquiring or increasing the knowledge and skills needed to provide high-quality, comprehensive services. Condition and Description – During testing of personnel files for employees funded under the Head Start program, we noted the following: • The Organization did not have a formal process to ensure staff members receive periodic health examinations and TB re-examinations after their initial hire date. As a result, documentation supporting periodic health re-examinations could not be verified. • For 1 out of 10 samples tested documentation supporting the required central registry clearance for child abuse was not provided for our review. • For 18 out of 40 samples tested, documentation of annual performance evaluations for program year 2024-2025 was not available for review. Questioned Costs – None identified. Identification of a Repeat Finding – This finding was not reported in the prior year. Cause - Procedures were not consistently followed to ensure personnel files contained all required documentation related to health requirements, background checks, and performance evaluations. Effect – Incomplete personnel documentation may result in noncompliance with Head Start program requirements and could impair the Organization’s ability to demonstrate compliance with federal regulations.
Management agrees with the findings. The situation was due to gaps in documentation controls during staffing transitions. The Organization has implemented standardized personnel file procedures, including required documentation checklists and periodic reviews to ensure compliance with health, background check, and performance evaluation requirements.
FAC accepted this audit on March 18, 2020 — management decision was due September 18, 2020.
Criteria ? ? As per CFR 1302.93 (a), a program must ensure each staff member has an initial health examination and a periodic re-examination as recommended by their health care provider. ? As per CFR 1302.101, a program must conduct annual performance evaluations and implement a management system that provides regular and ongoing supervision to support individual staff professional development and continuous program quality improvement. Condition and Description ? ? For 9 out of 35 samples selected for testing, records provided for TB testing and Physical exam were initial records collected at the time of hire. No support for periodic re-examination as required by Performance Standards was available in the personnel files. ? For 11 out of 35 samples, records for TB testing and/or physical exam were not available in the personnel files. ? For 17 out of 35 samples, records for annual performance evaluations conducted during the year 2018-19 weres not available in the personnel files.
Show full finding ▾Hide full finding ▴Criteria ? ? As per CFR 1302.93 (a), a program must ensure each staff member has an initial health examination and a periodic re-examination as recommended by their health care provider. ? As per CFR 1302.101, a program must conduct annual performance evaluations and implement a management system that provides regular and ongoing supervision to support individual staff professional development and continuous program quality improvement. Condition and Description ? ? For 9 out of 35 samples selected for testing, records provided for TB testing and Physical exam were initial records collected at the time of hire. No support for periodic re-examination as required by Performance Standards was available in the personnel files. ? For 11 out of 35 samples, records for TB testing and/or physical exam were not available in the personnel files. ? For 17 out of 35 samples, records for annual performance evaluations conducted during the year 2018-19 weres not available in the personnel files.
View of Responsible Official and Corrective Action Plan ? The Early Learning Division will review the TB testing, physical exams and annual performance evaluations process and revise the processes and procedures as deemed necessary to make sure these documents are included in the personnel files. The Early Learning Division will monitor more consistently with Human Resources to ensure these documents are part of the personnel files.
FAC accepted this audit on March 3, 2019 — management decision was due September 3, 2019.
GSA_MIGRATION
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GSA_MIGRATION
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