EIN: 460390273
UEI: JFDHKGLJNDJ7
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 7, 2022. 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 7, 2023 (1324 days ago).
What is a management decision? →The Organization did not include two buses and two passenger vehicles in the records for equipment purchased with federal funds. Criteria: Uniform Guidance requires that the Organization maintain property records (a inventory) of equipment acquired under a federal award. Effect of the Condition: The Organization is not in compliance with the requirements Cause of the Condition: The Organization did not provide for recording the Crow Creek location vehicle additions. Recommendation: Record the additions and review procedures to track additions. Auditee Response: Management will record the additions and provide additional training and oversite of the procedures.
Show full finding ▾Hide full finding ▴Finding 2021-001 Assistance Listing Number 93.600 Head Start: Equipment Records Condition: The Organization did not include two buses and two passenger vehicles in the records for equipment purchased with federal funds. Criteria: Uniform Guidance requires that the Organization maintain property records (a inventory) of equipment acquired under a federal award. Effect of the Condition: The Organization is not in compliance with the requirements Cause of the Condition: The Organization did not provide for recording the Crow Creek location vehicle additions. Recommendation: Record the additions and review procedures to track additions. Auditee Response: Management will record the additions and provide additional training and oversite of the procedures.
Objective: Compliance with 45 CFR of the Uniform Guidance. In response to finding 2021.001 from the 12/31/2021 financial statement audit we plan to take the following actions. Citation: The 2021 compliance supplement on page 4-93.600-9 for Section K item 4 indicates property records must be maintained for equipment acquired under a federal award Description of Deficiency: Asset additions for the Crow Creek site were not added to the inventory (property records) listing. These additions included two buses with a cost of $61,587 each and two Honda SUV?s with a cost of $41,199 each Actions Taken: These items have been added to the inventory listing and additional training and oversite is being provided. Time Frame: Correction was made immediately upon discovery. Person Responsible: Bruce Longfox, Executive Director Status: The finding has been resolved.
The Organization sold two vehicles to parents via a sealed bid process for a total of $3,510 without prior approval from Administration for Children and Families. Criteria: Equipment acquired under a federal award must have prior Administration for Children and Families approval before disposition (45 CFR section 75.319; CFR section 75.308(c)(1)(xi)). Effect of the Condition: The Organization is not in compliance with the requirements Cause of the Condition: The Organization did not have procedures in place to file the request for approval prior to the sales. Recommendation: Develop procedures to seek approval prior to sales. Auditee Response: Management will complete the request for approval for these sales and review its current procedures.
Show full finding ▾Hide full finding ▴Finding 2021-002 Assistance Listing Number 93.600 Head Start: Equipment Disposals Condition: The Organization sold two vehicles to parents via a sealed bid process for a total of $3,510 without prior approval from Administration for Children and Families. Criteria: Equipment acquired under a federal award must have prior Administration for Children and Families approval before disposition (45 CFR section 75.319; CFR section 75.308(c)(1)(xi)). Effect of the Condition: The Organization is not in compliance with the requirements Cause of the Condition: The Organization did not have procedures in place to file the request for approval prior to the sales. Recommendation: Develop procedures to seek approval prior to sales. Auditee Response: Management will complete the request for approval for these sales and review its current procedures.
In response to finding 2021.002 from the 12/31/2021 financial statement audit we plan to take the following actions. Citation: 45 CFR section 75.319; CFR section 75.308(c)(1)(xi) Equipment acquired under a federal award must have prior Administration for Children and Families(ACF) approval before disposition. Description of Deficiency: Two older van were sold via a sealed bid process for $3,510. The combined original cost of the vas was $25,474. Actions Taken: Approval of the dispositions will be sought Time Frame: Request for approval will be submitted before September 30, 2022. Person Responsible: Bruce Longfox, Executive Director Status: The request for approval is being drafted
FAC accepted this audit on September 23, 2021 — management decision was due March 23, 2022.
The Organization did not file a notice of federal interest on the completed building project. Criteria: 45 CFR section Chapter XIII, Part 1303.46 of the Uniform Guidance requires that the Organization file notices of federal interest on real estate purchased with federal funds. Effect of the Condition: The Organization is not in compliance with the requirements Cause of the Condition: The Organization was waiting for completion of the project and sample notice of interest language. Recommendation: Have the notice of federal interest filed as soon as possible Auditee Response: Management will complete the filing.
Show full finding ▾Hide full finding ▴Finding 2020-001 CFDA 93.600 Head Start: Filing of Federal Interest Condition: The Organization did not file a notice of federal interest on the completed building project. Criteria: 45 CFR section Chapter XIII, Part 1303.46 of the Uniform Guidance requires that the Organization file notices of federal interest on real estate purchased with federal funds. Effect of the Condition: The Organization is not in compliance with the requirements Cause of the Condition: The Organization was waiting for completion of the project and sample notice of interest language. Recommendation: Have the notice of federal interest filed as soon as possible Auditee Response: Management will complete the filing.
Head Start (93.600) Corrective Action Plan August 24, 2021 Objective: Compliance with 45 CFR Chapter XIII, Part 1303.46 of the Uniform Guidance. In response to finding 2020.001 from the 12/31/2020 financial statement audit we plan to take the following actions. Citation: 45 CFR Chapter XIII, Part 1303.46: Recording and posting notices of federal interest. 1303.46(a) Survival of federal interest. A grantee that receives funds under this subpart must file notices of federal interest as set forth in paragraph (b) of this section. Federal interest cannot be defeated by a grantee?s failure to file a notice of federal interest. 1303.46(b) Recording notices of federal interest. (1) if a grantee uses federal funds to purchase real property or a facility, excluding modular unit appurtenant to real property, it must record a notice of federal interest in the official real property records for the jurisdiction where the facility is or will be located. The grantee must file the notice of federal interest as soon as it uses Head Start funds to either fully or partially purchase a facility or real property where a facility will be constructed or as soon as it receives permission from the responsible HHS official to use Head Start funds to continue purchase of a facility. (2) If a grantee uses federal funds in whole or in part to construct a facility, it must record the notice of federal interest in the official real property records for that jurisdiction in which the facility is located as soon as it receives the notice of award to construct the facility. Description of Deficiency: The notice of federal interest in the real estate at 2112 S Valley Drive Rapid City South Dakota has not been recorded. Actions Taken: Record the notice of federal interest with the Pennington County South Dakota Register of Deeds. Time Frame: Recording will be completed by October 1, 2021. Person Responsible: Bruce Longfox, Executive Director Status: Notice of federal interest is being drafted.
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