EIN: 560817672
UEI: P3T6V8ZV7EX7
Audited by: Wipfli LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 2, 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 August 2, 2026 (27 days ago).
What is a management decision? →FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
Out of a sample of 40 payroll transactions there were 2 employees that received duplicate pay for hours related to education. Criteria: 2 CFR 200.430(i) states that “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;”. Cause: An error in setting up the education time code which resulted in education hours being added to standard time in addition to hours already recorded for education. Effect: Without ensuring the proper number of hours is entered in the payroll system, it is possible that employees could be compensated the incorrect amounts, and if paid more than the authorized rate or salary, grants could be overcharged, resulting in unallowable costs. Recommendation: We recommend that a member of the payroll department or fiscal team review each employee’s education time to ensure the proper hours on each payroll. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Community Action Opportunities’ major federal program. Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Payroll Expenditures Major Programs: AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Head Start 04-CH011686-03, Head Start 04-CH011686-04, 04HE000626-01 Condition: Out of a sample of 40 payroll transactions there were 2 employees that received duplicate pay for hours related to education. Criteria: 2 CFR 200.430(i) states that “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;”. Cause: An error in setting up the education time code which resulted in education hours being added to standard time in addition to hours already recorded for education. Effect: Without ensuring the proper number of hours is entered in the payroll system, it is possible that employees could be compensated the incorrect amounts, and if paid more than the authorized rate or salary, grants could be overcharged, resulting in unallowable costs. Recommendation: We recommend that a member of the payroll department or fiscal team review each employee’s education time to ensure the proper hours on each payroll. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
In order to ensure accurate record keeping of hours charged to salaries and wages, the time keeping software has been restricted to prevent education hours and standard hours to duplicate the hours charged to salaries and wages. Time-sheet signoff by supervisors require a review of education hours to ensure hours are properly recorded. Person(s) Responsible: Payroll Administrator/Director of Finance Timing for Implementation: Effective December 1, 2023
Out of a sample of 40 payroll transactions there were 2 employees that received duplicate pay for hours related to education. Criteria: 2 CFR 200.430(i) states that “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;”. Cause: An error in setting up the education time code which resulted in education hours being added to standard time in addition to hours already recorded for education. Effect: Without ensuring the proper number of hours is entered in the payroll system, it is possible that employees could be compensated the incorrect amounts, and if paid more than the authorized rate or salary, grants could be overcharged, resulting in unallowable costs. Recommendation: We recommend that a member of the payroll department or fiscal team review each employee’s education time to ensure the proper hours on each payroll. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Community Action Opportunities’ major federal program. Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Payroll Expenditures Major Programs: AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Head Start 04-CH011686-03, Head Start 04-CH011686-04, 04HE000626-01 Condition: Out of a sample of 40 payroll transactions there were 2 employees that received duplicate pay for hours related to education. Criteria: 2 CFR 200.430(i) states that “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;”. Cause: An error in setting up the education time code which resulted in education hours being added to standard time in addition to hours already recorded for education. Effect: Without ensuring the proper number of hours is entered in the payroll system, it is possible that employees could be compensated the incorrect amounts, and if paid more than the authorized rate or salary, grants could be overcharged, resulting in unallowable costs. Recommendation: We recommend that a member of the payroll department or fiscal team review each employee’s education time to ensure the proper hours on each payroll. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
In order to ensure accurate record keeping of hours charged to salaries and wages, the time keeping software has been restricted to prevent education hours and standard hours to duplicate the hours charged to salaries and wages. Time-sheet signoff by supervisors require a review of education hours to ensure hours are properly recorded. Person(s) Responsible: Payroll Administrator/Director of Finance Timing for Implementation: Effective December 1, 2023
FAC accepted this audit on April 1, 2024 — management decision was due October 1, 2024.
Out of a sample of 40 payroll transactions there were 2 employees that received duplicate pay for hours related to education. Criteria: 2 CFR 200.430(i) states that “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;”. Cause: An error in setting up the education time code which resulted in education hours being added to standard time in addition to hours already recorded for education. Effect: Without ensuring the proper number of hours is entered in the payroll system, it is possible that employees could be compensated the incorrect amounts, and if paid more than the authorized rate or salary, grants could be overcharged, resulting in unallowable costs. Recommendation: We recommend that a member of the payroll department or fiscal team review each employee’s education time to ensure the proper hours on each payroll. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Community Action Opportunities’ major federal program. Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Payroll Expenditures Major Programs: AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Head Start 04-CH011686-03, Head Start 04-CH011686-04, 04HE000626-01 Condition: Out of a sample of 40 payroll transactions there were 2 employees that received duplicate pay for hours related to education. Criteria: 2 CFR 200.430(i) states that “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;”. Cause: An error in setting up the education time code which resulted in education hours being added to standard time in addition to hours already recorded for education. Effect: Without ensuring the proper number of hours is entered in the payroll system, it is possible that employees could be compensated the incorrect amounts, and if paid more than the authorized rate or salary, grants could be overcharged, resulting in unallowable costs. Recommendation: We recommend that a member of the payroll department or fiscal team review each employee’s education time to ensure the proper hours on each payroll. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
In order to ensure accurate record keeping of hours charged to salaries and wages, the time keeping software has been restricted to prevent education hours and standard hours to duplicate the hours charged to salaries and wages. Time-sheet signoff by supervisors require a review of education hours to ensure hours are properly recorded. Person(s) Responsible: Payroll Administrator/Director of Finance Timing for Implementation: Effective December 1, 2023
Out of a sample of 40 payroll transactions there were 2 employees that received duplicate pay for hours related to education. Criteria: 2 CFR 200.430(i) states that “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;”. Cause: An error in setting up the education time code which resulted in education hours being added to standard time in addition to hours already recorded for education. Effect: Without ensuring the proper number of hours is entered in the payroll system, it is possible that employees could be compensated the incorrect amounts, and if paid more than the authorized rate or salary, grants could be overcharged, resulting in unallowable costs. Recommendation: We recommend that a member of the payroll department or fiscal team review each employee’s education time to ensure the proper hours on each payroll. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
Show full finding ▾Hide full finding ▴Finding Number 2023-001: Represents a significant deficiency in internal control over compliance with Community Action Opportunities’ major federal program. Repeat Finding: No Type of Finding: Significant Deficiency Description: Internal Control over Payroll Expenditures Major Programs: AL#93.600 – Head Start Cluster (Direct) Questioned Costs: None How the questioned costs were computed: N/A Compliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost Principles Awards effected: Head Start 04-CH011686-03, Head Start 04-CH011686-04, 04HE000626-01 Condition: Out of a sample of 40 payroll transactions there were 2 employees that received duplicate pay for hours related to education. Criteria: 2 CFR 200.430(i) states that “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;”. Cause: An error in setting up the education time code which resulted in education hours being added to standard time in addition to hours already recorded for education. Effect: Without ensuring the proper number of hours is entered in the payroll system, it is possible that employees could be compensated the incorrect amounts, and if paid more than the authorized rate or salary, grants could be overcharged, resulting in unallowable costs. Recommendation: We recommend that a member of the payroll department or fiscal team review each employee’s education time to ensure the proper hours on each payroll. View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.
In order to ensure accurate record keeping of hours charged to salaries and wages, the time keeping software has been restricted to prevent education hours and standard hours to duplicate the hours charged to salaries and wages. Time-sheet signoff by supervisors require a review of education hours to ensure hours are properly recorded. Person(s) Responsible: Payroll Administrator/Director of Finance Timing for Implementation: Effective December 1, 2023
FAC accepted this audit on March 16, 2023 — management decision was due September 16, 2023.
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
FAC accepted this audit on March 22, 2021 — management decision was due September 22, 2021.
FAC accepted this audit on November 19, 2019 — management decision was due May 19, 2020.
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on January 15, 2018 — management decision was due July 15, 2018.
GSA_MIGRATION
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GSA_MIGRATION
2016-002
FAC accepted this audit on December 29, 2016 — management decision was due June 29, 2017.
GSA_MIGRATION
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GSA_MIGRATION
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