EIN: 571097819
UEI: D7F8AN3541F5
Audited by: Scott and Company LLC
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (23 days from today).
What is a management decision? →FAC accepted this audit on March 31, 2025 — management decision was due October 1, 2025.
FAC accepted this audit on March 29, 2024 — management decision was due September 29, 2024.
FAC accepted this audit on October 3, 2024 — management decision was due April 3, 2025.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.
Show full finding ▾Hide full finding ▴2022-001 - Timeliness of Reporting Condition: The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.
Lancaster County First Steps? management acknowledges its responsibility for meeting all state and federal reporting requirements. The agency has a comprehensive Fiscal Manual with policies that outline the responsibilities and steps to ensure compliance with all reporting requirements. Late submission of the Federal Reports for the program year 2021-2022 were due to: ? Change in personnel and management resulting in significant transition. o Fiscal Coordinator Resigned in August of 2021 o Fiscal Manager Started in January of 2022 (did not receive access to Federal Financial Reporting System at that time) o Executive Director Resigned in June of 2022 o Fiscal Manager received access to Federal Financial Reporting System in July of 2022 o Program Director was promoted to Executive Director in FY23. The Local Partnership has committed to providing employees with a smoother transition when there is management turnover to ensure that all state and federal reports are completed and submitted in a timely manner.
FAC accepted this audit on March 30, 2022 — management decision was due September 30, 2022.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on March 30, 2020 — management decision was due September 30, 2020.
FAC accepted this audit on March 19, 2019 — management decision was due September 19, 2019.
FAC accepted this audit on March 7, 2018 — management decision was due September 7, 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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