EIN: 550480001
UEI: X2PHZUK7MQF1
Audited by: Suttle & Stalnaker, PLLC
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 29, 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 29, 2026 (158 days ago).
What is a management decision? →FAC accepted this audit on September 26, 2024 — management decision was due March 26, 2025.
FAC accepted this audit on September 28, 2023 — management decision was due March 28, 2024.
Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
Show full finding ▾Hide full finding ▴2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) 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 and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2022-002 REPORTING Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Action taken: The report submission process has been reviewed and additional controls have been implemented to ensure that, going forward, supporting documentation agrees with the amounts being reported. This documentation will be filed with the report. The report will be reviewed by a staff member who is not a part of the data entry process.
FAC accepted this audit on September 29, 2022 — management decision was due March 29, 2023.
FAC accepted this audit on September 30, 2021 — management decision was due March 30, 2022.
FAC accepted this audit on October 28, 2020 — management decision was due April 28, 2021.
FAC accepted this audit on September 29, 2019 — management decision was due March 29, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on September 23, 2018 — management decision was due March 23, 2019.
FAC accepted this audit on September 25, 2017 — management decision was due March 25, 2018.
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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