EIN: 460439068
UEI: EAVLNCUMBVW4
Audited by: Ketel Thorstonson, LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 30, 2025. 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 March 30, 2026 (157 days ago).
What is a management decision? →Finding 2024-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment Questioned Costs: None Condition and Cause: The Organization does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of policies may increase the likelihood of noncompliance. Repeat Finding from Prior Year: 2023-001: Written Uniform Guidance Policies Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan
Show full finding ▾Hide full finding ▴Finding 2024-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment Questioned Costs: None Condition and Cause: The Organization does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of policies may increase the likelihood of noncompliance. Repeat Finding from Prior Year: 2023-001: Written Uniform Guidance Policies Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan
Finding 2024-001: Written Uniform Guidance Policies Responsible Individuals: Autumn Gregory, Executive Director Corrective Action Plan: The Organization developed and approved written Uniform Guidance policies as of January 2025. Anticipated Completion Date: December 31, 2025
2023-001
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding No. 2023-001: Written Uniform Guidance Policies Federal Program Affected: Child Care and Development Block Grant (ALN #93.575) Compliance Requirement: Activities allowed/Allowable Costs, Cash Management, Procurement, Suspension and Debarment, Subrecipient Monitoring Questioned Costs: None Condition and Cause: The Company does not have written internal control processes which are mandatory to meet the requirements under Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Criteria and Effect: Uniform Guidance specifically requires entities to maintain written policies for activities allowed/allowable costs, cash management, and procurement, suspension and debarment. The finding did not result in any noncompliance with the program; however, a lack of controls increases the likelihood of noncompliance occurring. Repeat Finding from Prior Year: N/A Recommendation: We recommend the Organization adopt written policies that are compliant with Uniform Guidance. Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.
Finding No. 2023-001: Written Uniform Guidance Policies Responsible Individuals: Autumn Gregory, Executive Director Corrective Action Plan: The Organization will develop written Uniform Guidance policies. Anticipated Completion Date: December 31, 2024
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