EIN: 383216583
UEI: WLE5XMWN3PG1
Data as of August 26, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 2, 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 January 2, 2027 (128 days from today).
What is a management decision? →Assistance Listing Number, Federal Agency, and Program Name: Across all major programs Federal Award Identification Number and Year: Across all major programs Pass-through Entity – N/A Finding Type – Material weakness in internal control over compliance and noncompliance with Uniform Guidance Single Audit reporting package submission requirement. Repeat Finding – This is a repeat finding and a similar finding was identified in the prior year as Finding 2024-003. Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2025. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause/Effect – The Agency’s books and records for the 2025 fiscal year were not reconciled or closed in a timely manner. Therefore, the data collection form was not submitted within the required time. Recommendation – We recommend that the Agency maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: Across all major programs Federal Award Identification Number and Year: Across all major programs Pass-through Entity – N/A Finding Type – Material weakness in internal control over compliance and noncompliance with Uniform Guidance Single Audit reporting package submission requirement. Repeat Finding – This is a repeat finding and a similar finding was identified in the prior year as Finding 2024-003. Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2025. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause/Effect – The Agency’s books and records for the 2025 fiscal year were not reconciled or closed in a timely manner. Therefore, the data collection form was not submitted within the required time. Recommendation – We recommend that the Agency maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period
Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2025. Planned Corrective Action – The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period. Anticipated Date of Correction – The 2026 data collection form for the year ended June 30, 2026, will be issued to GSA within the required deadline of the earlier of thirty days after issuance of the 2026 audit or prior to March 31, 2027. Point of Contact: James Williams, Fiscal Officer/Program Director
2024-003
FAC accepted this audit on March 24, 2026 — management decision was due September 24, 2026.
Assistance Listing Number, Federal Agency, and Program Name: Across all major programs Federal Award Identification Number and Year: Across all major programs Pass-through Entity – N/A Finding Type – Material weakness in internal control over compliance and noncompliance with Uniform Guidance Single Audit reporting package submission requirement. Repeat Finding – This is a repeat finding and a similar finding was identified in the prior year as Finding 2023-001. Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause/Effect – The Agency’s books and records for the 2024 fiscal year were not reconciled or closed in a timely manner. Therefore, the data collection form was not submitted within the required time. Recommendation – We recommend that the Agency maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: Across all major programs Federal Award Identification Number and Year: Across all major programs Pass-through Entity – N/A Finding Type – Material weakness in internal control over compliance and noncompliance with Uniform Guidance Single Audit reporting package submission requirement. Repeat Finding – This is a repeat finding and a similar finding was identified in the prior year as Finding 2023-001. Criteria – Per 2 CFR 200.512 (a) (1), the audit must be completed, and the data collection must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. Per 2 CFR 200.501 (b), a non-Federal entity that expends $750,000 or more during the non-Federal entity's fiscal year in Federal awards must have a single audit conducted in accordance with § 200.514. Condition – The data collection form was not submitted within the required time as required by 2 CFR 200.512 for the year ended June 30, 2024. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause/Effect – The Agency’s books and records for the 2024 fiscal year were not reconciled or closed in a timely manner. Therefore, the data collection form was not submitted within the required time. Recommendation – We recommend that the Agency maintain a system of policies, procedures, and controls to ensure that the financial records closed in a timely manner in order to facilitate the timely submission of the data collection form. View of Responsible Officials and Corrective Action Plan – The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period
TOFMHS concurs with the finding. The agency retained new auditors for the June 30,2024 fiscal year, subsequent to the due date for submission of the data collection reports. Corrective Action to be Taken: The Agency will take all reasonable measures to work with the new auditors to complete the audit process and submit the data collection report within the required time period. Responsible Person: Fiscal Officer/Program Director Completion Date: January 1, 2025
2023-001
Assistance Listing Number, Federal Agency, and Program Name: 93.600 Head Start Federal Award Identification Number and Year: across all major programs. Pass-through Entity – N/A Finding Type – Material weakness in internal control over compliance Repeat Finding – No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for Activities Allowed - Allowable Cost-Cost Principles, it was noted the client could not provide evidence of approval to charge the grant for 13 out of 42 expenditures selected for testing. Identification of How Questioned Costs Were Computed – N/A Cause/Effect – Management could not provide the evidence of approval for the data requested due to changes in personnel who were responsible for monitoring and managing the records for the federal program compliance requirement. Recommendation – We recommend management monitor the Federal program compliance requirements on a regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that all disbursements are reviewed and approved and include proper evidence of the review and approval. View of Responsible Officials and Corrective Action Plan –There was turnover in the finance department, and its filing systems were not consistently followed by accountants from contracted staffing agencies. It should be noted that both documentation for expenditures for personnel and non-personnel costs were examined for propriety and allowability by the program director and board treasurer as check signers, prior to disbursement of federal funds.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: 93.600 Head Start Federal Award Identification Number and Year: across all major programs. Pass-through Entity – N/A Finding Type – Material weakness in internal control over compliance Repeat Finding – No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for Activities Allowed - Allowable Cost-Cost Principles, it was noted the client could not provide evidence of approval to charge the grant for 13 out of 42 expenditures selected for testing. Identification of How Questioned Costs Were Computed – N/A Cause/Effect – Management could not provide the evidence of approval for the data requested due to changes in personnel who were responsible for monitoring and managing the records for the federal program compliance requirement. Recommendation – We recommend management monitor the Federal program compliance requirements on a regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that all disbursements are reviewed and approved and include proper evidence of the review and approval. View of Responsible Officials and Corrective Action Plan –There was turnover in the finance department, and its filing systems were not consistently followed by accountants from contracted staffing agencies. It should be noted that both documentation for expenditures for personnel and non-personnel costs were examined for propriety and allowability by the program director and board treasurer as check signers, prior to disbursement of federal funds.
TOFMHS concurs with the finding. There was turnover in the finance department, moving forward TOFMHS will implement adequate and sufficient internal controls to ensure that approvals charged to the grant are reviewed and approved by authorized members of TOFMHS. Responsible Person: Fiscal Officer/Program Director Completion Date: January 1, 2025
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.600, Head Start Federal Award Identification Number and Year: 05HP000378-05-01 Pass-through Entity – N/A Finding Type – Significant deficiency in internal control over compliance and noncompliance with reporting requirement filing deadline Repeat Finding – No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for Reporting compliance, it was noted the client failed to submit the semi-annual financial report for the period ended 02/29/2024 within the required time frame. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause/Effect – Management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan –The Agency filed both semiannual and annual financial reports for three grants during the fiscal year on a timely basis. The one semi-annual report was inadvertently filed late. However, upon notice by the Payment Management System of it being overdue, it was immediately filed. The Agency will prepare a checklist of required federal reports by the finance department, which will be monitored by the Program Director.
Show full finding ▾Hide full finding ▴Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 93.600, Head Start Federal Award Identification Number and Year: 05HP000378-05-01 Pass-through Entity – N/A Finding Type – Significant deficiency in internal control over compliance and noncompliance with reporting requirement filing deadline Repeat Finding – No Criteria – Per 2 CFR § 200.303, the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition – During our testing for Reporting compliance, it was noted the client failed to submit the semi-annual financial report for the period ended 02/29/2024 within the required time frame. Identification of How Questioned Costs Were Computed – N/A Questioned Costs – None Cause/Effect – Management noted that the accounting staff were not completing necessary accounting tasks in a timely manner and, therefore required reports were not submitted on time. Recommendation – We recommend management increase awareness of federal program compliance requirements and monitor compliance with the requirements on regular basis. In addition, we recommend that management review its procedures and controls in place to ensure that reports are completed and submitted by the required due dates. View of Responsible Officials and Corrective Action Plan –The Agency filed both semiannual and annual financial reports for three grants during the fiscal year on a timely basis. The one semi-annual report was inadvertently filed late. However, upon notice by the Payment Management System of it being overdue, it was immediately filed. The Agency will prepare a checklist of required federal reports by the finance department, which will be monitored by the Program Director.
TOFMHS concurs with the finding. The Agency filed both semi annual and annual financial reports for three grants during the fiscal year on a timely basis. The one semi-annual report was inadvertently filed late. However, upon notice by the Payment Management System of it being overdue, it was immediately filed. The Agency will prepare a checklist of required federal reports by the finance department, which will be monitored by the Program Director. Responsible Person: Fiscal Officer/Program Director Completion Date: January 1, 2025
FAC accepted this audit on February 12, 2025 — management decision was due August 12, 2025.
Program Name – Head Start and Early Head Start Assistance Listing Number – 93.600 Finding Type – Material Weakness and Noncompliance Criteria – Amounts drawn down from federal grants should be based on actual expenditures incurred. Any costs allocated to the grant should be based on a reasonable and appropriate allocation methodology. Condition – We noted certain grants were drawn or billed in excess of actual expenses incurred. Questioned Costs – $51,664 Identification of a Repeat Finding – This is not a repeat finding from the prior year audit. Cause/Effect – Documented program expenses were less than the Federal funds received. Recommendation – We recommend that the Agency reconcile the federal expenditures timely and make adjustments to future draws as and when necessary. View of Responsible Officials and Corrective Action Plan – TOFMHS concurs with the finding. The excess drawdowns were the result of accounting entries to record refunds, or other adjustments which reduced previously allowable expenses. Subsequent drawdowns should have been reduced to offset these adjustments. TOFMHS will implement ACF-IM-HS-23-01 (Treatment of Rebates, Refunds, Discounts), and prevent a recurrence of this issue in the future. TOFMHS returned the $51,664 to the Payment Management System on January 16, 2025 in accordance with the referenced Information Memorandum. Drawdowns will be based upo
Show full finding ▾Hide full finding ▴Program Name – Head Start and Early Head Start Assistance Listing Number – 93.600 Finding Type – Material Weakness and Noncompliance Criteria – Amounts drawn down from federal grants should be based on actual expenditures incurred. Any costs allocated to the grant should be based on a reasonable and appropriate allocation methodology. Condition – We noted certain grants were drawn or billed in excess of actual expenses incurred. Questioned Costs – $51,664 Identification of a Repeat Finding – This is not a repeat finding from the prior year audit. Cause/Effect – Documented program expenses were less than the Federal funds received. Recommendation – We recommend that the Agency reconcile the federal expenditures timely and make adjustments to future draws as and when necessary. View of Responsible Officials and Corrective Action Plan – TOFMHS concurs with the finding. The excess drawdowns were the result of accounting entries to record refunds, or other adjustments which reduced previously allowable expenses. Subsequent drawdowns should have been reduced to offset these adjustments. TOFMHS will implement ACF-IM-HS-23-01 (Treatment of Rebates, Refunds, Discounts), and prevent a recurrence of this issue in the future. TOFMHS returned the $51,664 to the Payment Management System on January 16, 2025 in accordance with the referenced Information Memorandum. Drawdowns will be based upo
TOFMHS concurs with the finding. The excess drawdowns were the result of accounting entries to record refunds, or other adjustments which reduced previously allowable expenses. Subsequent drawdowns should have been reduced to offset these adjustments. TOFMHS will implement ACF-IM-HS-23-01 (Treatment of Rebates, Refunds, Discounts), and prevent an recurrence of this issue in the future. Corrective Active Taken: TOFMHS returned the $51,664 to the Payment Management System on January 16, 2025 in accordance with the referenced Information Memorandum. Drawdowns will be based upon actual expenses and disbursed within 3 business days. Responsible Person: Finance Director with oversight by the Program Director.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
Program Name ? Head Start and Early Head Start CFDA Number ? 93.600 Finding Type ? Noncompliance Criteria ? During the program year, a minimum of two parent-teacher conferences should be held for the child per 45CFR 1302.34. Condition ? For 11 of 18 samples, only 1 parent teacher conference was held instead of 2. For 1 of 18 samples, no parent teacher conference was documented. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding from the prior year audit. Cause/Effect ? Based on our review, it appears that either the necessary conferences were not performed or documentation was not kept to evidence they were performed. Recommendation ? We recommend required parent teacher conferences be performed. These conferences should be properly documented and retained within the child?s file. Additionally, the Agency should develop a system for tracking the conferences to better monitor their compliance.
Show full finding ▾Hide full finding ▴Program Name ? Head Start and Early Head Start CFDA Number ? 93.600 Finding Type ? Noncompliance Criteria ? During the program year, a minimum of two parent-teacher conferences should be held for the child per 45CFR 1302.34. Condition ? For 11 of 18 samples, only 1 parent teacher conference was held instead of 2. For 1 of 18 samples, no parent teacher conference was documented. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding from the prior year audit. Cause/Effect ? Based on our review, it appears that either the necessary conferences were not performed or documentation was not kept to evidence they were performed. Recommendation ? We recommend required parent teacher conferences be performed. These conferences should be properly documented and retained within the child?s file. Additionally, the Agency should develop a system for tracking the conferences to better monitor their compliance.
Effective September 2022, TOFMHS resumed its standard practices of conducting the 2 parent teacher conferences for each child, and documenting the visits in the ChildPlus management system.
Program Name ? Head Start and Early Head Start CFDA Number ? 93.600 Pass through Entity ? N/A Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per DHHS Grant Policy, the Agency must submit quarterly SF425 reports within 30 days after the close of each quarter and final SF425 reports within 150 days after the end of the grant period. Condition and Description ? During our audit, we noted that the final SF425 report was submitted two days after the due date. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding from the prior year audit. Cause/Effect ? Due to administrative issues the report was submitted two days after the deadline. Recommendation ? We recommend the Agency strengthens internal controls over reporting compliance to adhere to applicable reporting requirements.
Show full finding ▾Hide full finding ▴Program Name ? Head Start and Early Head Start CFDA Number ? 93.600 Pass through Entity ? N/A Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per DHHS Grant Policy, the Agency must submit quarterly SF425 reports within 30 days after the close of each quarter and final SF425 reports within 150 days after the end of the grant period. Condition and Description ? During our audit, we noted that the final SF425 report was submitted two days after the due date. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding from the prior year audit. Cause/Effect ? Due to administrative issues the report was submitted two days after the deadline. Recommendation ? We recommend the Agency strengthens internal controls over reporting compliance to adhere to applicable reporting requirements.
TOFMHS will implement a Preparer of the SF 425 wherein the reports will be ?Prepared? by the Fiscal Officer, and ?Certified? by the Program Director, who will have that role in PMS (Payment Management System).
FAC accepted this audit on May 4, 2022 — management decision was due November 4, 2022.
Program Name ? Early Head Start/Head Start CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per Head Start Performance Standard 45 CFR 1302.12, when verifying eligibility the Agency must verify annual income from the application date (not enrollment date). Relevant time period is: (A) the 12 months preceding the month in which the application is submitted; or (B) during the calendar year preceding the calendar year in which the application is submitted, whichever more accurately reflects the needs of the family at the time of application. Condition ? In 2 of 40 children files tested, income support from an improper period was used for income verification. The eligibility was determined in January and March 2021, and 2019 income was used instead of 2020. Questioned Costs ? None Identification of a Repeat Finding ? This is a not a repeat finding from the immediate previous audit. Cause/Effect ? The Agency was not in compliance with eligibility compliance requirements. Recommendation ? We recommend the Agency ensure that proper income documentation is obtained and verified when determining eligibility of the children applied to the program.
Show full finding ▾Hide full finding ▴Program Name ? Early Head Start/Head Start CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per Head Start Performance Standard 45 CFR 1302.12, when verifying eligibility the Agency must verify annual income from the application date (not enrollment date). Relevant time period is: (A) the 12 months preceding the month in which the application is submitted; or (B) during the calendar year preceding the calendar year in which the application is submitted, whichever more accurately reflects the needs of the family at the time of application. Condition ? In 2 of 40 children files tested, income support from an improper period was used for income verification. The eligibility was determined in January and March 2021, and 2019 income was used instead of 2020. Questioned Costs ? None Identification of a Repeat Finding ? This is a not a repeat finding from the immediate previous audit. Cause/Effect ? The Agency was not in compliance with eligibility compliance requirements. Recommendation ? We recommend the Agency ensure that proper income documentation is obtained and verified when determining eligibility of the children applied to the program.
TOFMHS concurs with the finding. Prior year?s tax returns are a standard source for income verification. Tax year 2020 tax returns were not available (due date was April 15, 2021, and extended to June 15, 2021 due to COVID 19). Accordingly, 2019 tax returns were accepted. Procedures will be implemented to request and utilize recent pay stubs as alternative documents for income verification when a recent tax return is not available. Timetable: Immediately Responsible Person: Manager, Family Parent Community Engagement with Oversight of Director
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
Program Name ? Early Head Start ? Child Care Partnership (EHS-CCP) CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ? Funds should only be drawn down as a reimbursement request or to accommodate immediate needs. Condition ? Based on a comparison of program expenses to program receipts, the Agency had approximately $400,000 in unearned revenue at June 30, 2020. Questioned Costs ? None Identification of a Repeat Finding ? This is a not a repeat finding from the immediate previous audit. Cause/Effect ? The Agency was not in compliance with cash management compliance requirements. Recommendation ? We recommend the Agency reconcile program expenditures to program receipts on a regular basis to help ensure drawdowns are based upon immediate needs. View of Responsible Officials and Corrective Action Plan ? TOFMHS concurs with the finding. This was an exception to the standard procedures. The drawdowns were made on June 26 and were required to liquidate July 1, 2020 obligations including EHS-CCP partner payments, contractual rent payments, and insurance renewals. There was limited access to the Administrative Office due to the Stay At Home orders issued by the Governor due to the COVID-19 pandemic. The current cash management procedures provide for drawdowns only after a schedule of cash requirements for payroll and other operating expenses have been determined. The obligations are disbursed within three (3) business days after drawdowns.
Show full finding ▾Hide full finding ▴Program Name ? Early Head Start ? Child Care Partnership (EHS-CCP) CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ? Funds should only be drawn down as a reimbursement request or to accommodate immediate needs. Condition ? Based on a comparison of program expenses to program receipts, the Agency had approximately $400,000 in unearned revenue at June 30, 2020. Questioned Costs ? None Identification of a Repeat Finding ? This is a not a repeat finding from the immediate previous audit. Cause/Effect ? The Agency was not in compliance with cash management compliance requirements. Recommendation ? We recommend the Agency reconcile program expenditures to program receipts on a regular basis to help ensure drawdowns are based upon immediate needs. View of Responsible Officials and Corrective Action Plan ? TOFMHS concurs with the finding. This was an exception to the standard procedures. The drawdowns were made on June 26 and were required to liquidate July 1, 2020 obligations including EHS-CCP partner payments, contractual rent payments, and insurance renewals. There was limited access to the Administrative Office due to the Stay At Home orders issued by the Governor due to the COVID-19 pandemic. The current cash management procedures provide for drawdowns only after a schedule of cash requirements for payroll and other operating expenses have been determined. The obligations are disbursed within three (3) business days after drawdowns.
Condition Based on a comparison of program expenses to program receipts, the Agency had approximately $400,000 in unearned revenue at June 30, 2020. Corrective Action Plan - 2020 Audit TOFMHS concurs with the finding. This was an exception to the standard procedures. The drawdowns were made on June 26 and were required to liquidate July 1, 2020 obligations including EHS-CCP partner payments, contractual rent payments, and insurance renewals. There was limited access to the Administrative Office due to the Stay At Home orders issued by the Governor due to the COVID-19 pandemic. Corrective Action to be Taken: The current cash management procedures provide for drawdowns only after a schedule of cash requirements for payroll and other operating expenses have been determined. The obligations are disbursed within three (3) business days after drawdowns. Responsible Persons: Controller with oversight of CFO. d
FAC accepted this audit on April 12, 2020 — management decision was due October 12, 2020.
Program Name ? Early Head Start ? Child Care Partnership (EHS-CCP) CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ? A program must maintain its funded enrollment level and fill any vacancy as soon as possible. A program must fill any vacancy within 30 days, per 45 CFR 1302.15. Condition ? During our testing procedures, we noted funded enrollment was below 100% for the entire year. Questioned Costs ? None Identification of a Repeat Finding ? This is a repeat finding and was identified in the prior year report as Finding 2018-004 for EHS-CCP. Cause/Effect ? The Agency was not in compliance with full enrollment compliance requirements. Recommendation ? We recommend the Agency strive to achieve full enrollment to stay in compliance with the enrollment requirements. View of Responsible Officials and Corrective Action Plan ? TOFMHS concurs with this finding. During the Program Year, TOFMHS was designated as Chronically Under enrolled by the Office of Head Start and placed on a 12 Month Corrective Action Plan. Due to the program being consecutively under enrolled for four (4) months without ever reaching 100% enrollment, the funding and enrollment was reduced to the current number of 210. Since the reduction in September 2019, TOFMHS has reached and maintained full enrollment at the reduced number. No further action is needed at this time.
Show full finding ▾Hide full finding ▴Program Name ? Early Head Start ? Child Care Partnership (EHS-CCP) CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ? A program must maintain its funded enrollment level and fill any vacancy as soon as possible. A program must fill any vacancy within 30 days, per 45 CFR 1302.15. Condition ? During our testing procedures, we noted funded enrollment was below 100% for the entire year. Questioned Costs ? None Identification of a Repeat Finding ? This is a repeat finding and was identified in the prior year report as Finding 2018-004 for EHS-CCP. Cause/Effect ? The Agency was not in compliance with full enrollment compliance requirements. Recommendation ? We recommend the Agency strive to achieve full enrollment to stay in compliance with the enrollment requirements. View of Responsible Officials and Corrective Action Plan ? TOFMHS concurs with this finding. During the Program Year, TOFMHS was designated as Chronically Under enrolled by the Office of Head Start and placed on a 12 Month Corrective Action Plan. Due to the program being consecutively under enrolled for four (4) months without ever reaching 100% enrollment, the funding and enrollment was reduced to the current number of 210. Since the reduction in September 2019, TOFMHS has reached and maintained full enrollment at the reduced number. No further action is needed at this time.
TOFMHS concurs with this finding. During the Program Year, TOFMHS was designated as Chronically Under enrolled by the Office of Head Start and placed on a 12 Month Corrective Action Plan. Due to the program being consecutively under enrolled for four (4) months without ever reaching 100% enrollment, the funding and enrollment was reduced to the current number of 210. Since the reduction in September 2019, TOFMHS has reached and maintained full enrollment at the reduced number. No further action is needed at this time.
2018-004
Program Name ? Early Head Start ? Child Care Partnership (EHS-CCP) and Thrive by Five Early Head Start (EHS) and Head Start (HS) CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ? Allowable costs must be necessary, reasonable for the performance of the Federal award, allocable and adequately documented. (45 CFR 403, 404, 405) A cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. (75.405) Condition ? During our testing procedures, we noted ? Two invoices (insurance and supplies) which were improperly allocated to grants. The under/over allocated amount were immaterial. Questioned Costs ? None Identification of a Repeat Finding ? This is a not a repeat finding from the immediate previous audit. Cause/Effect ? The Agency was not in compliance with allowability compliance requirements. Recommendation ? We recommend the Agency allocate costs to each program based on an adequate allocation methodology. Also, we recommend payments be properly supported and documented. View of Responsible Officials and Corrective Action Plan ? TOFMHS concurs with the finding. These invoices were paid by credit card and not allocated using the Cost Allocation Plan (CAP). Corrective Action to be Taken: TOFMHS will allocate all expenses in accordance with the CAP and charge programs in proportion to benefits received. Responsible Person: Grant Accountant with oversight of CFO.
Show full finding ▾Hide full finding ▴Program Name ? Early Head Start ? Child Care Partnership (EHS-CCP) and Thrive by Five Early Head Start (EHS) and Head Start (HS) CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ? Allowable costs must be necessary, reasonable for the performance of the Federal award, allocable and adequately documented. (45 CFR 403, 404, 405) A cost is allocable to a particular Federal award or other cost objective if the goods or services involved are chargeable or assignable to that Federal award or cost objective in accordance with relative benefits received. (75.405) Condition ? During our testing procedures, we noted ? Two invoices (insurance and supplies) which were improperly allocated to grants. The under/over allocated amount were immaterial. Questioned Costs ? None Identification of a Repeat Finding ? This is a not a repeat finding from the immediate previous audit. Cause/Effect ? The Agency was not in compliance with allowability compliance requirements. Recommendation ? We recommend the Agency allocate costs to each program based on an adequate allocation methodology. Also, we recommend payments be properly supported and documented. View of Responsible Officials and Corrective Action Plan ? TOFMHS concurs with the finding. These invoices were paid by credit card and not allocated using the Cost Allocation Plan (CAP). Corrective Action to be Taken: TOFMHS will allocate all expenses in accordance with the CAP and charge programs in proportion to benefits received. Responsible Person: Grant Accountant with oversight of CFO.
TOFMHS concurs with the finding. These invoices were paid by credit card and not allocated using the Cost Allocation Plan (CAP.) Corrective Action to be Taken: TOFMHS will allocate all expenses in accordance with the CAP and charge programs in proportion to benefits received. Responsible Person: Grant Accountant with oversight of CFO.
Program Name ? Thrive by Five Early Head Start (EHS) and Head Start (HS) CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ?For EHS Home-Based program, one home visit per week must be held, a minimum of 46 in a program year, per 45CFR 1302.22. Condition ? For 6 of 8 Home-based samples, home visits were not held every week during the period a child was enrolled in the program (2018-19 as of 6/30/2019). Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding. Cause/Effect ? Based on our review, it appears that either the necessary visits and conferences were not performed or documentation was not kept to evidence they were performed. Recommendation ? We recommend necessary home visits and parent teacher conferences be performed. These visits and conferences should be properly documented and retained within the child?s file. Additionally, the Agency should develop a system for tracking the home visits and conferences to better monitor their compliance. View of Responsible Officials and Corrective Action Plan ? TOFMHS concurs with this finding. TOFMHS did not have sufficient staffing to support the required Home Base visits required. One (1) staff member resigned from the position within three (3) months of hire, a replacement staff member was challenging for hire due to the need for a bilingual credentialed teacher to conduct such visits. The delay in hire and the ongoing recruitment of additional families resulted in a substantial delay for scheduling the required number of visits. As of June 30, 2019, the EHS Home Base program was eliminated from the grant which resulted in layoffs of all staff assigned to the program option.
Show full finding ▾Hide full finding ▴Program Name ? Thrive by Five Early Head Start (EHS) and Head Start (HS) CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ?For EHS Home-Based program, one home visit per week must be held, a minimum of 46 in a program year, per 45CFR 1302.22. Condition ? For 6 of 8 Home-based samples, home visits were not held every week during the period a child was enrolled in the program (2018-19 as of 6/30/2019). Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding. Cause/Effect ? Based on our review, it appears that either the necessary visits and conferences were not performed or documentation was not kept to evidence they were performed. Recommendation ? We recommend necessary home visits and parent teacher conferences be performed. These visits and conferences should be properly documented and retained within the child?s file. Additionally, the Agency should develop a system for tracking the home visits and conferences to better monitor their compliance. View of Responsible Officials and Corrective Action Plan ? TOFMHS concurs with this finding. TOFMHS did not have sufficient staffing to support the required Home Base visits required. One (1) staff member resigned from the position within three (3) months of hire, a replacement staff member was challenging for hire due to the need for a bilingual credentialed teacher to conduct such visits. The delay in hire and the ongoing recruitment of additional families resulted in a substantial delay for scheduling the required number of visits. As of June 30, 2019, the EHS Home Base program was eliminated from the grant which resulted in layoffs of all staff assigned to the program option.
TOFMHS concurs with this finding TOFMHS ? Thrive By Five did not have sufficient staffing to support the required Home Base visits required. One (1) staff member resigned from the position within three (3) months of hire, a replacement staff member was challenging for hire due to the need for a bilingual credentialed teacher to conduct such visits. The delay in hire and the ongoing recruitment of additional families resulted in a substantial delay for scheduling the required number of visits. As of 6/30/19, the EHS Home Base program was eliminated from the grant which resulted in layoffs of all staff assigned to the program option.
Program Name ? Early Head Start ? Child Care Partnership (EHS-CCP) and Thrive by Five Early Head Start (EHS) and Head Start (HS) CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ? For EHS-CCP, the teacher to child ratio can be a maximum of 4 to 1, and the maximum class size is 8. (per ACF-IM-HS-15-03) For EHS, no more than 8 children are allowed per class with 2 teachers or no more than 9 children per class with 3 teachers. (per 45CFR 1302.21) For HS, for a class with the majority of children 4-5 age, maximum class size is 20 with one teacher and one teacher assistant, or 2 teachers per class. (per 45CFR 1302.21) Condition ? Class size: ? For 1 of 5 Thrive by Five dates selected for testing, the children?s daily sign-in sheet did not agree with the ChildPlus attendance report. ? For 1 of 5 Thrive by Five dates selected for testing, the daily sign-in sheet was not available to verify the actual number of children present in class for the date selected. ? For 1 of 7 EHS-CCP dates selected for testing, the children?s daily sign-in sheet shows 9 children present while the ChildPlus attendance report showed 6. The 9 children per the sign-in sheet would be in excess of the maximum class size. Teacher ratio: ? For all 12 dates selected for testing, the Agency was unable to provide supporting documentation to verify the number of teachers actually present in the class. Staff rosters were provided instead indicating teachers assigned to class. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding. Cause/Effect ? The Agency is not in compliance with class size and teacher to children ratio compliance requirements. Recommendation ? We recommend the Agency utilize teacher?s attendance sheets and ensure they are available for audit, at Thrive by Five sites and work with partner centers to implement at their sites. Additionally, we recommend children?s attendance for the program is based on actual daily sign-in sheets. View of Responsible Officials and Corrective Action Plan ? TOFMHS concurs with this finding. TOFMHS was not able to obtain the sign in sheets from one (1) site (George Crockett Elementary) which is a Charter School that was eliminated as a site for the Thrive By Five Grant as of June 30, 2019. All records were removed by the Grantee Agency (SF) and/or Crockett School personnel and was not available per the request of TOFMHS during the audit period. TOFMHS has implemented the process of having all sign in sheets being brought to the Administrative Office for filing at the end of each month along with the CACFP Attendance Rosters to ensure that all information is readily available upon ask in the future. TOFMHS is implementing an electronic sign in mechanism for parents at each child care site that will automatically transfer a child?s attendance to the Child Plus Database for daily tracking to ensure classroom ratio is in accordance with contract and licensing regulations.
Show full finding ▾Hide full finding ▴Program Name ? Early Head Start ? Child Care Partnership (EHS-CCP) and Thrive by Five Early Head Start (EHS) and Head Start (HS) CFDA Number ? 93.600 Finding Type ? Significant Deficiency and Noncompliance Criteria ? For EHS-CCP, the teacher to child ratio can be a maximum of 4 to 1, and the maximum class size is 8. (per ACF-IM-HS-15-03) For EHS, no more than 8 children are allowed per class with 2 teachers or no more than 9 children per class with 3 teachers. (per 45CFR 1302.21) For HS, for a class with the majority of children 4-5 age, maximum class size is 20 with one teacher and one teacher assistant, or 2 teachers per class. (per 45CFR 1302.21) Condition ? Class size: ? For 1 of 5 Thrive by Five dates selected for testing, the children?s daily sign-in sheet did not agree with the ChildPlus attendance report. ? For 1 of 5 Thrive by Five dates selected for testing, the daily sign-in sheet was not available to verify the actual number of children present in class for the date selected. ? For 1 of 7 EHS-CCP dates selected for testing, the children?s daily sign-in sheet shows 9 children present while the ChildPlus attendance report showed 6. The 9 children per the sign-in sheet would be in excess of the maximum class size. Teacher ratio: ? For all 12 dates selected for testing, the Agency was unable to provide supporting documentation to verify the number of teachers actually present in the class. Staff rosters were provided instead indicating teachers assigned to class. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding. Cause/Effect ? The Agency is not in compliance with class size and teacher to children ratio compliance requirements. Recommendation ? We recommend the Agency utilize teacher?s attendance sheets and ensure they are available for audit, at Thrive by Five sites and work with partner centers to implement at their sites. Additionally, we recommend children?s attendance for the program is based on actual daily sign-in sheets. View of Responsible Officials and Corrective Action Plan ? TOFMHS concurs with this finding. TOFMHS was not able to obtain the sign in sheets from one (1) site (George Crockett Elementary) which is a Charter School that was eliminated as a site for the Thrive By Five Grant as of June 30, 2019. All records were removed by the Grantee Agency (SF) and/or Crockett School personnel and was not available per the request of TOFMHS during the audit period. TOFMHS has implemented the process of having all sign in sheets being brought to the Administrative Office for filing at the end of each month along with the CACFP Attendance Rosters to ensure that all information is readily available upon ask in the future. TOFMHS is implementing an electronic sign in mechanism for parents at each child care site that will automatically transfer a child?s attendance to the Child Plus Database for daily tracking to ensure classroom ratio is in accordance with contract and licensing regulations.
TOFMHS concurs with this finding TOFMHS was not able to obtain the sign in sheets from one (1) site (George Crockett Elementary) which is a Charter School that was eliminated as a site for the Thrive By Five Grant as of June 30, 2019. All records were removed by the Grantee Agency (SF) and/or Crockett School personnel and was not available per the request of TOFMHS during the audit period. TOFMHS has implemented the process of having all sign in sheets being brought to the Administrative Office for filing at the end of each month along with the CACFP Attendance Rosters to ensure that all information is readily available upon ask in the future. TOFMHS is implementing an electronic sign in mechanism for parents at each child care site that will automatically transfer a child?s attendance to the Child Plus Database for daily tracking to ensure classroom ratio is in accordance with contract and licensing regulations.
FAC accepted this audit on March 28, 2019 — management decision was due September 28, 2019.
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2017-006
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2017-008
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2017-009
FAC accepted this audit on December 17, 2018 — management decision was due June 17, 2019.
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2016-009
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2016-010
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2016-011
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2016-012
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2016-013
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2016-016
FAC accepted this audit on October 2, 2018 — management decision was due April 2, 2019.
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