EIN: 450353818
UEI: MRL2ZDVLEE18
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 13, 2021. 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 13, 2022 (1595 days ago).
What is a management decision? →We identified an instance of one Head Start employee?s weekly timesheet that lacked supervisor approval prior to being disbursed. Cause: The entity?s internal control process did not identify the deficiency. Effect: A Head Start employee?s weekly timesheet was included in the entity?s bi-weekly payroll despite not being approved by a supervisor. Repeat Finding from Prior Year: No Recommendation: We recommend that management review their controls over the timesheet approval process to ensure all timesheets are reviewed by a supervisor prior to being processed. Views of Responsible Officials: Management agrees with the exception identified by Eide Bailly LLP.
Show full finding ▾Hide full finding ▴2021-001 U.S. Department of Health and Human Services Head Start - 93.600 Significant Deficiency in Internal Control over Compliance Criteria: A good system of internal control incorporates the proper review and approval of all program-related expenses prior to disbursement. Condition: We identified an instance of one Head Start employee?s weekly timesheet that lacked supervisor approval prior to being disbursed. Cause: The entity?s internal control process did not identify the deficiency. Effect: A Head Start employee?s weekly timesheet was included in the entity?s bi-weekly payroll despite not being approved by a supervisor. Repeat Finding from Prior Year: No Recommendation: We recommend that management review their controls over the timesheet approval process to ensure all timesheets are reviewed by a supervisor prior to being processed. Views of Responsible Officials: Management agrees with the exception identified by Eide Bailly LLP.
2021-001 U.S. Department of Health and Human Services Head Start (CFDA #93.600) Activities Allowed or Unallowed Significant Deficiency in Internal Control Finding Summary: Responsible Individuals: Corrective Action Plan: In testing payroll expenditures of Head Start employees, we noted an instance of one employee's weekly timesheet that lacked supervisor approval prior to being processed and disbursed. Paul Kramer, CFO We have reviewed our approval process with regard to this area and have implemented a control to address the deficiency. Anticipated Completion Date: Management has corrected this finding as of the date of this Corrective Action Plan.
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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