EIN: 550706025
UEI: QCFPRHQGL4V7
Audited by: SUTTLE & STALNAKER, PLLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 8, 2026. 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 November 8, 2026 (68 days from today).
What is a management decision? →The Organization’s internal controls, including cross-training of personnel in the event of an emergency, are not adequate to ensure that the audit, the data collection form, and the financial reporting package were submitted by the federal submission deadline. Questioned Costs: $0 Context: Total federal expenditures for Assistance Listing 93.575/93.596 were $12,499,030 for the year ended June 30, 2025. Cause: The Organization does not have adequate internal controls, including cross-training of personnel in the event of an emergency, in place to ensure the timely submission of the audit, data collection form, and reporting package. Effect: The Organization’s audit, data collection form, and reporting package were not submitted timely for the year ended June 30, 2025. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization review and address personnel and cross-staffing needs, specifically in the event of an emergency, to ensure timely reporting and submission in accordance with federal regulations. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴2025-001 DELINQUENT SINGLE AUDIT SUBMISSION Federal Program Information: Federal Agency and Program Name U.S. Department of Health and Human Services Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Grant Award G250310 Grant Award G250529 Grant Award G250530 Grant Award G250531 Federal Assistance Listing Number: 93.575/93.596 Criteria: 2 CFR 200.512 requires that a 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).” 2 CFR 200.512 requires that “the audit, the data collection form, and the reporting package must be submitted within 30 calendar days after the auditee receives the auditor’s report(s) or nine months after the end of the audit period (whichever is earlier).” Condition: The Organization’s internal controls, including cross-training of personnel in the event of an emergency, are not adequate to ensure that the audit, the data collection form, and the financial reporting package were submitted by the federal submission deadline. Questioned Costs: $0 Context: Total federal expenditures for Assistance Listing 93.575/93.596 were $12,499,030 for the year ended June 30, 2025. Cause: The Organization does not have adequate internal controls, including cross-training of personnel in the event of an emergency, in place to ensure the timely submission of the audit, data collection form, and reporting package. Effect: The Organization’s audit, data collection form, and reporting package were not submitted timely for the year ended June 30, 2025. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization review and address personnel and cross-staffing needs, specifically in the event of an emergency, to ensure timely reporting and submission in accordance with federal regulations. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.
2025-001 - SEFA REPORTING Recommendation: We recommend that the Organization review and address personnel and cross-staffing needs, specifically in the event of an emergency, to ensure timely reporting and submission in accordance with federal regulations. Action Taken: • The agency will develop and maintain an audit preparation timeline with milestone deadlines • Executive Leadership Team members will participate in cross-training on audit preparation.
FAC accepted this audit on March 28, 2025 — management decision was due September 28, 2025.
The Organization’s internal controls are not adequate to ensure that the schedule of expenditures of Federal awards (SEFA) accurately reports Federal assistance. The Organization did not identify its expenditures under Assistance Listing 93.434 in fiscal year 2024. Questioned Costs: $0 Context: Total federal expenditures for Assistance Listing 93.434 were $2,860,000 for the year ended June 30, 2024. Cause: The Organization does not have adequate internal controls in place to ensure the accuracy of the SEFA. Effect: The Organization is not reporting accurate financial information in its SEFA. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴2024-001 SEFA REPORTING Federal Program Information: Federal Agency and Program Name U.S. Department of Health and Human Services Every Student Succeeds Act/Preschool Development Grants Grant Award G240352 Federal Assistance Listing Number 93.434 Criteria: 2 CFR 200.303 requires that a 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).” 2 CFR 200.510(b) states that “the auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502.” Condition: The Organization’s internal controls are not adequate to ensure that the schedule of expenditures of Federal awards (SEFA) accurately reports Federal assistance. The Organization did not identify its expenditures under Assistance Listing 93.434 in fiscal year 2024. Questioned Costs: $0 Context: Total federal expenditures for Assistance Listing 93.434 were $2,860,000 for the year ended June 30, 2024. Cause: The Organization does not have adequate internal controls in place to ensure the accuracy of the SEFA. Effect: The Organization is not reporting accurate financial information in its SEFA. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.
2024-001 – SEFA REPORTING Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Action Taken: • RVCDS will utilize a checklist, updated monthly by the Director of Finance, to track federal awards received. o The checklist will be reviewed quarterly by the Compliance Specialist and/or Director of Compliance. • The Director of Finance will complete a reconciliation between grant records and the general ledger quarterly to ensure all federal awards are captured. o Reconciliation reports will be reviewed by the Executive Director. o The Compliance Specialist and the Director of Compliance will review the reconciliation reports each quarter for accuracy. • A SEFA checklist will be created that includes assigned monthly, quarterly and year end responsibilities. The checklist will indicate each position’s assigned responsibilities and due dates for entries and compliance reviews. • The following staff will attend training on SEFA requirements under 2 CFR 200.510(b): o Executive Director o Director of Operations o Director of Finance o Director of Compliance o Compliance Specialist o Finance Clerks
FAC accepted this audit on February 17, 2026 — management decision was due August 17, 2026.
The Organization’s internal controls are not adequate to ensure that the schedule of expenditures of Federal awards (SEFA) accurately reports Federal assistance. The Organization did not identify its expenditures under Assistance Listing 93.434 in fiscal year 2024. Questioned Costs: $0 Context: Total federal expenditures for Assistance Listing 93.434 were $2,860,000 for the year ended June 30, 2024. Cause: The Organization does not have adequate internal controls in place to ensure the accuracy of the SEFA. Effect: The Organization is not reporting accurate financial information in its SEFA. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.
Show full finding ▾Hide full finding ▴2024-001 SEFA REPORTING Federal Program Information: Federal Agency and Program Name U.S. Department of Health and Human Services Every Student Succeeds Act/Preschool Development Grants Grant Award G240352 Federal Assistance Listing Number 93.434 Criteria: 2 CFR 200.303 requires that a 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).” 2 CFR 200.510(b) states that “the auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502.” Condition: The Organization’s internal controls are not adequate to ensure that the schedule of expenditures of Federal awards (SEFA) accurately reports Federal assistance. The Organization did not identify its expenditures under Assistance Listing 93.434 in fiscal year 2024. Questioned Costs: $0 Context: Total federal expenditures for Assistance Listing 93.434 were $2,860,000 for the year ended June 30, 2024. Cause: The Organization does not have adequate internal controls in place to ensure the accuracy of the SEFA. Effect: The Organization is not reporting accurate financial information in its SEFA. Identification as a Repeat Finding: This is not a repeat finding. Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Views of Responsible Officials: Management acknowledges the finding. See corrective action plan.
2024-001 – SEFA REPORTING Recommendation: We recommend that the Organization implement additional controls over financial reporting, including the SEFA, to ensure accuracy of financial data. Action Taken: • RVCDS will utilize a checklist, updated monthly by the Director of Finance, to track federal awards received. o The checklist will be reviewed quarterly by the Compliance Specialist and/or Director of Compliance. • The Director of Finance will complete a reconciliation between grant records and the general ledger quarterly to ensure all federal awards are captured. o Reconciliation reports will be reviewed by the Executive Director. o The Compliance Specialist and the Director of Compliance will review the reconciliation reports each quarter for accuracy. • A SEFA checklist will be created that includes assigned monthly, quarterly and year end responsibilities. The checklist will indicate each position’s assigned responsibilities and due dates for entries and compliance reviews. • The following staff will attend training on SEFA requirements under 2 CFR 200.510(b): o Executive Director o Director of Operations o Director of Finance o Director of Compliance o Compliance Specialist o Finance Clerks
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on March 22, 2023 — management decision was due September 22, 2023.
FAC accepted this audit on April 11, 2022 — management decision was due October 11, 2022.
During the year ended June 30, 2021, fraudulent checks totaling $91,700 cleared the Organization?s bank account. This activity was discovered in September 2020 after the $91,700 fraudulent checks had been written. Cause: The Organization?s internal controls did not facilitate a review of the bank reconciliations. Effect: Misappropriation of funds resulting in cash shortages for payroll taxes and pension contributions. Recommendation: The bank reconciliation process should be segregated as much as possible and an individual independent of the bank reconciliation process should review the completed bank reconciliations and bank statements on a timely basis. Views of Responsible Officials: Board of Directors is aware of the internal control issues related to the review of bank reconciliations. This issue was discovered during the prior audit but some fraud had already occurred in the current year audit. The bank reconciliation process has been segregated and an individual independent of the bank reconciliation process is reviewing the completed bank reconciliations and bank statements on a timely basis.
Show full finding ▾Hide full finding ▴2021-001 (Recurring) Bank Reconciliation Review Finding Type: Material Weakness Criteria: Organization should adopt bank reconciliation and bank statement review procedures to be performed by individuals independent of bank reconciliation preparation. Condition: During the year ended June 30, 2021, fraudulent checks totaling $91,700 cleared the Organization?s bank account. This activity was discovered in September 2020 after the $91,700 fraudulent checks had been written. Cause: The Organization?s internal controls did not facilitate a review of the bank reconciliations. Effect: Misappropriation of funds resulting in cash shortages for payroll taxes and pension contributions. Recommendation: The bank reconciliation process should be segregated as much as possible and an individual independent of the bank reconciliation process should review the completed bank reconciliations and bank statements on a timely basis. Views of Responsible Officials: Board of Directors is aware of the internal control issues related to the review of bank reconciliations. This issue was discovered during the prior audit but some fraud had already occurred in the current year audit. The bank reconciliation process has been segregated and an individual independent of the bank reconciliation process is reviewing the completed bank reconciliations and bank statements on a timely basis.
2021-001 Bank Reconciliation Review Please refer to the Schedule of Findings and Questioned Costs which explains the root causes for this finding. Management has corrected this finding during the year ended June 30, 2021 and will be so noted on the June 30, 2022 audited financial statements. Recommendation: The bank reconciliation process was not being segregated as much as possible and an individual independent of the bank reconciliation process was not reviewing the completed bank reconciliations and bank statements on a timely basis. Action Taken: We concur with the recommendation and it was implemented effective September 30, 2020. The individual preparing the bank reconciliations is not responsible for entries in the receipts and disbursements records. An individual independent of the bank reconciliation process is reviewing the bank reconciliations and bank statements focusing on unusual checks and other transactions, transfers, reconciling items, and paid items.
2020-001
FAC accepted this audit on August 3, 2021 — management decision was due February 3, 2022.
During the year ended June 30, 2020, fraudulent checks totaling $547,405 cleared the Organization?s bank account. Cause: The Organization?s current internal controls do not facilitate a review of the bank reconciliations. Effect: Misappropriation of funds resulting in cash shortages for payroll taxes and pension contributions. Recommendation: The bank reconciliation process should be segregated as much as possible and an individual independent of the bank reconciliation process should review the completed bank reconciliations and bank statements on a timely basis. Views of Responsible Officials: Board of Directors is aware of the lack of internal controls related to the review of bank reconciliations.
Show full finding ▾Hide full finding ▴FINDINGS - FINANCIAL STATEMENTS AND FEDERAL AWARDS 2020-001 Bank Reconciliation Review (Effects all programs from CFDA 93.596 and 93.575) Finding Type: Material Weakness Criteria: Organizations should adopt bank reconciliation and bank statement review procedures to be performed by individuals independent of bank reconciliation preparation. Condition: During the year ended June 30, 2020, fraudulent checks totaling $547,405 cleared the Organization?s bank account. Cause: The Organization?s current internal controls do not facilitate a review of the bank reconciliations. Effect: Misappropriation of funds resulting in cash shortages for payroll taxes and pension contributions. Recommendation: The bank reconciliation process should be segregated as much as possible and an individual independent of the bank reconciliation process should review the completed bank reconciliations and bank statements on a timely basis. Views of Responsible Officials: Board of Directors is aware of the lack of internal controls related to the review of bank reconciliations.
2020-001 Bank Reconciliation Review Please refer to the Schedule of Findings and Questioned Costs which explains the root causes for this finding. Management has corrected this finding during the year ended June 30, 2021 and will be so noted on the June 30, 2021 audited financial statements. Recommendation: The bank reconciliation process should be segregated as much as possible and an individual independent of the bank reconciliation process should review the completed bank reconciliations and bank statements on a timely basis. Action Taken: We concur with the recommendation, and it was implemented effective September 30, 2020. The individual preparing the bank reconciliations is not responsible for entries in the receipts and disbursements records. An individual independent of the bank reconciliation process is reviewing the bank reconciliations and bank statements focusing on unusual checks and other transactions, transfers, reconciling items, and paid items.
FAC accepted this audit on January 3, 2020 — management decision was due July 3, 2020.
FAC accepted this audit on January 1, 2019 — management decision was due July 1, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on December 7, 2017 — management decision was due June 7, 2018.
FAC accepted this audit on December 11, 2016 — management decision was due June 11, 2017.
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