EIN: 510442473
UEI: GSA_MIGRATION
Audited by: GOMEZ & COMPANY
Oversight agency: 10 [Department of Agriculture]
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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 December 7, 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 June 7, 2022 (1553 days ago).
What is a management decision? →During the audit, we tested three months of the Daily Meal Count and Attendance Record (H1535) forms to support the total meals served to the amount of meals claimed for reimbursement. We noted that the Daily Meal Count and Attendance Record (H1535) form had a total amount of meals served more or less than what was reported and billed on the Site Claim Report for reimbursement. Criteria: In accordance with US Department of Agriculture, 7 CFR 226.10, sponsoring agency should verify that the claim is correct and that the records support that claim. Cause: The organization did not establish adequate procedures to ensure meal claims forms were properly reconciled to support documentation. Effect: Failure to adequately report the total number of meals served could lead to submission of inaccurate meal claims. This could result in disallowed meal claims and amounts due back to the state. Recommendation: We recommend that the Organization reviews their procedures regarding submission of food claims to ensure meal claim forms are reconciled to supporting documents and accurately completed.
Show full finding ▾Hide full finding ▴2020-001: Submission of Inaccurate Food Claim for Reimbursements Child and Adult Care Food Program Compliance Requirement: Allowable Costs/Cost Principles Condition: During the audit, we tested three months of the Daily Meal Count and Attendance Record (H1535) forms to support the total meals served to the amount of meals claimed for reimbursement. We noted that the Daily Meal Count and Attendance Record (H1535) form had a total amount of meals served more or less than what was reported and billed on the Site Claim Report for reimbursement. Criteria: In accordance with US Department of Agriculture, 7 CFR 226.10, sponsoring agency should verify that the claim is correct and that the records support that claim. Cause: The organization did not establish adequate procedures to ensure meal claims forms were properly reconciled to support documentation. Effect: Failure to adequately report the total number of meals served could lead to submission of inaccurate meal claims. This could result in disallowed meal claims and amounts due back to the state. Recommendation: We recommend that the Organization reviews their procedures regarding submission of food claims to ensure meal claim forms are reconciled to supporting documents and accurately completed.
Corrective Action Taken: Policy: Stepping Stones Early Child Development Center, Inc. will ensure that attendance and meal counts are accurately captured and reported on the site claim report. Procedure: The following steps will be taken in order to ensure that meal counts are accurately captured and reported on the site claim report. 1. A hard copy Daily Meal Count and Attendance Record will be generated for each classroom. 2. The Director will be responsible for verifying the Daily Meal Count and Attendance Record and entering into the designated software system on a daily basis. Weekend Daily Meal Count and Attendance Records will be verified on Mondays. 3. The Program Monitor will be responsible for reviewing all records prior to claim submission in order to ensure accuracy of information which will include eligibility, attendance and meal counts. 4. The Executive Director will be responsible for ensuring that the CAP is implemented. Effective Date: 10/4/2021 Responsible Party: Lalanii Jones, Administrator Estimated Completion Date: 10/31/2021
2019-001
During the audit, we noted the Organization did not accurately and timely record expenses charged to the federal food program. The general ledger was not properly maintained and had to be revised in order to produce a complete and accurate expenditure ledger. Criteria: All expenditures allocable to federal programs should be recorded in accordance with Generally Accepted Accounting Principles and the Uniform Guidance. Cause: There is a lack of accounting procedures to ensure timely and accurate recording of expenses to the federal food program. Effect: Without accurate and timely recording of expenses, the Organization cannot produce an accurate expenditure ledger for the federal food program. Recommendation: We recommend the Organization implement accounting procedures to ensure timely and accurate recording of expenditures charged to the federal food program.
Show full finding ▾Hide full finding ▴2020-002: Financial Recording of Expenditures Child and Adult Care Food Program Compliance Requirement: Allowable Costs/Cost Principles Condition: During the audit, we noted the Organization did not accurately and timely record expenses charged to the federal food program. The general ledger was not properly maintained and had to be revised in order to produce a complete and accurate expenditure ledger. Criteria: All expenditures allocable to federal programs should be recorded in accordance with Generally Accepted Accounting Principles and the Uniform Guidance. Cause: There is a lack of accounting procedures to ensure timely and accurate recording of expenses to the federal food program. Effect: Without accurate and timely recording of expenses, the Organization cannot produce an accurate expenditure ledger for the federal food program. Recommendation: We recommend the Organization implement accounting procedures to ensure timely and accurate recording of expenditures charged to the federal food program.
Corrective Action Taken: Policy: Stepping Stones Early Child Development Center, Inc. will review its accounting policies and implement procedures to ensure proper allocation of federal food program expenses within the general ledger. Procedure: The following steps will be taken to ensure that allocation of federal food program expenses within the general ledger are accurate. 1. We will maintain a bookkeeper on staff for the purposes of maintaining the accounting records in accordance with GAAP standards. 2. We will contract with an outside accounting firm to provide monthly accounting review services to ensure that federal food program expenses are properly allocated within the general ledger. Effective Date: 10/4/21 Responsible Party: Lalanii Jones, Administrator Estimated Completion Date: 10/31/21
FAC accepted this audit on August 23, 2020 — management decision was due February 23, 2021.
During the audit, we tested three months of the Daily Meal Count and Attendance Record (H1535) forms to support the total meals served to the amount of meals claimed for reimbursement. We noted that the Daily Meal Count and Attendance Record (H1535) form had a total amount of meals served more or less than what was reported and billed on the Site Claim Report for reimbursement. Criteria: In accordance with US Department of Agriculture, 7 CFR 226.10, sponsoring agency should verify that the claim is correct and that the records support that claim. Cause: The organization did not establish adequate procedures to ensure meal claims forms were properly reconciled to support documentation. Effect: Failure to adequately report the total number of meals served could lead to submission of inaccurate meal claims. This could result in disallowed meal claims and amounts due back to the state. Recommendation: We recommend that the Organization reviews their procedures regarding submission of food claims to ensure meal claim forms are reconciled to supporting documents and accurately completed.
Show full finding ▾Hide full finding ▴2019-001: Submission of Inaccurate Food Claim for Reimbursements Condition: During the audit, we tested three months of the Daily Meal Count and Attendance Record (H1535) forms to support the total meals served to the amount of meals claimed for reimbursement. We noted that the Daily Meal Count and Attendance Record (H1535) form had a total amount of meals served more or less than what was reported and billed on the Site Claim Report for reimbursement. Criteria: In accordance with US Department of Agriculture, 7 CFR 226.10, sponsoring agency should verify that the claim is correct and that the records support that claim. Cause: The organization did not establish adequate procedures to ensure meal claims forms were properly reconciled to support documentation. Effect: Failure to adequately report the total number of meals served could lead to submission of inaccurate meal claims. This could result in disallowed meal claims and amounts due back to the state. Recommendation: We recommend that the Organization reviews their procedures regarding submission of food claims to ensure meal claim forms are reconciled to supporting documents and accurately completed.
Corrective Action Taken: Policy: Stepping Stones Early Child Development Center, Inc. will ensure that attendance and meal counts are accurately captured and reported on the site claim report. Procedure: The following steps will be taken in order to ensure that meal counts are accurately captured and reported on the site claim report. 1. A hard copy Daily Meal Count and Attendance Record will be generated for each classroom. 2. The Director will be responsible for verifying the Daily Meal Count and Attendance Record and entering into the designated software system on a daily basis. Weekend Daily Meal Count and Attendance Records will be verified on Mondays. 3. The Program Monitor will be responsible for reviewing all records prior to claim submission in order to ensure accuracy of information which will include eligibility, attendance and meal counts. 4. The Executive Director will be responsible for ensuring that the CAP is implemented.
2018-001
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