EIN: 631112905
UEI: SV7PMMCGE359
Audited by: Carr, Riggs, & Ingram, LLC
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 June 30, 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 December 30, 2026 (120 days from today).
What is a management decision? →Item 2025-001 Reporting (Repeat 2024-002) Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH0127807 U.S. Department of Health and Human Services Federal Award Year - 2025 Condition – Adequate controls were not in place to review and approve grant reports prior to their submission to the grantor. The Federal Financial Reports (SF-425) for the Head Start Cluster grants were not reviewed and approved prior to submission to the Payment Management System. Criteria – Grantees should have controls in place to ensure that grant reports are being reviewed and approved by management prior to being submitted to the grantor. 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” Cause – Lack of sufficient controls over the review and approval of grant reports to ensure the accuracy and completeness of the report being submitted to the grantor. Questioned Costs – None noted. This finding is a deficiency in internal control over compliance for reporting that does not affect amounts expended or received from the Federal award. Effect – Lack of proper review and approval could result in improper reporting which could lead to disallowed costs. However, our audit disclosed no instances of unallowable costs. Recommendation – We recommend the implementation of controls to ensure there is evidence of review and approval of the quarterly grant reports prior to submission to the grantor. Management’s Response – The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor.
Show full finding ▾Hide full finding ▴Item 2025-001 Reporting (Repeat 2024-002) Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH0127807 U.S. Department of Health and Human Services Federal Award Year - 2025 Condition – Adequate controls were not in place to review and approve grant reports prior to their submission to the grantor. The Federal Financial Reports (SF-425) for the Head Start Cluster grants were not reviewed and approved prior to submission to the Payment Management System. Criteria – Grantees should have controls in place to ensure that grant reports are being reviewed and approved by management prior to being submitted to the grantor. 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” Cause – Lack of sufficient controls over the review and approval of grant reports to ensure the accuracy and completeness of the report being submitted to the grantor. Questioned Costs – None noted. This finding is a deficiency in internal control over compliance for reporting that does not affect amounts expended or received from the Federal award. Effect – Lack of proper review and approval could result in improper reporting which could lead to disallowed costs. However, our audit disclosed no instances of unallowable costs. Recommendation – We recommend the implementation of controls to ensure there is evidence of review and approval of the quarterly grant reports prior to submission to the grantor. Management’s Response – The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor.
Please accept this correspondence as the Alfred Saliba Family Services Center, Inc. 's formal corrective action response to Finding 2025-001: Reporting, related to the review and documentation process for Federal Financial Reports, including SF-425 reports. During the prior audit cycle, management became aware of deficiencies related to the review and documentation process for Federal Financial Reports. While the 2024 audit was occurring and these deficiencies were being identified, the previous Grants Manager was relieved from her position. Following that personnel change, the Alfred Saliba Family Services Center undertook a reorganization of fiscal management responsibilities to strengthen oversight, accountability, and internal controls. As part of this corrective action, the organization reviewed, rewrote, and codified its Fiscal Policies and Procedures, which were formally adopted by the Board of Directors. These revised policies clarified reporting responsibilities, strengthened the review and approval process, and established clearer expectations for documentation, supervisory review, and retention of records related to grant reporting. The revised fiscal policies also include a new Federal Financial Report (SF-425) Review & Approval Form, located in Appendix X of Standard 2 - Fiscal Policies and Procedures, to ensure consistent documentation of management review prior to submission. Since the personnel and fiscal management changes were implemented, SF-425 reports have been prepared and provided to the Executive Director in a timely manner prior to submission. The Executive Director reviews the reports, verifies the information as appropriate, and signs the reports to document management review and approval. This process provides clear evidence that financial reports are revi_ewed before submission and that appropriate oversight is occurring. The Alfred Saliba Family Services Center believes these corrective actions have addressed the condition noted in the finding. The organization will continue to monitor this process as part of its ongoing fiscal management framework to ensure sustained compliance, timely reporting, and proper documentation of management review. Anticipated Completion: Immediately Responsible Party: Jim Hartnett, Executive Director
2024-002
FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
Item 2024-002 Reporting (Repeat 2023-002) Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH01121 U.S. Department of Health and Human Services Federal Award Year - 2024 Condition – Adequate controls were not in place to review and approve grant reports prior to their submission to the grantor. The Federal Financial Reports (SF-425) for the Head Start Cluster grants were not reviewed and approved prior to submission to the Payment Management System. Criteria – Grantees should have controls in place to ensure that grant reports are being reviewed and approved by management prior to being submitted to the grantor. 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” Cause – Lack of sufficient controls over the review and approval of grant reports to ensure the accuracy and completeness of the report being submitted to the grantor. Questioned Costs – Not applicable. Effect – Lack of proper review and approval could result in improper reporting which could lead to disallowed costs. However, our audit disclosed no instances of unallowable costs. Recommendation – We recommend the implementation of controls to ensure there is evidence of review and approval of the quarterly grant reports prior to submission to the grantor. Management’s Response – The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor.
Show full finding ▾Hide full finding ▴Item 2024-002 Reporting (Repeat 2023-002) Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH01121 U.S. Department of Health and Human Services Federal Award Year - 2024 Condition – Adequate controls were not in place to review and approve grant reports prior to their submission to the grantor. The Federal Financial Reports (SF-425) for the Head Start Cluster grants were not reviewed and approved prior to submission to the Payment Management System. Criteria – Grantees should have controls in place to ensure that grant reports are being reviewed and approved by management prior to being submitted to the grantor. 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” Cause – Lack of sufficient controls over the review and approval of grant reports to ensure the accuracy and completeness of the report being submitted to the grantor. Questioned Costs – Not applicable. Effect – Lack of proper review and approval could result in improper reporting which could lead to disallowed costs. However, our audit disclosed no instances of unallowable costs. Recommendation – We recommend the implementation of controls to ensure there is evidence of review and approval of the quarterly grant reports prior to submission to the grantor. Management’s Response – The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor.
Item 2024-002 (Repeat 2023-002) Reporting – Management’s Response – The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor. Anticipated Completion: September 30, 2025 Responsible Party: Jim Harnett, Executive Director
2023-002
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH01121 U.S. Department of Health and Human Services Federal Award Year - 2023 Condition – Adequate controls were not in place to review and approve grant reports prior to their submission to the grantor. The Federal Financial Reports (SF-425) for the Head Start Cluster grants were not reviewed and approved prior to submission to the Payment Management System. Criteria – Grantees should have controls in place to ensure that grant reports are being reviewed and approved by management prior to being submitted to the grantor. 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” Cause – Lack of sufficient controls over the review and approval of grant reports to ensure the accuracy and completeness of the report being submitted to the grantor. Questioned Costs – Not applicable. Effect – Lack of proper review and approval could result in improper reporting which could lead to disallowed costs. However, our audit disclosed no instances of unallowable costs. Recommendation – We recommend the implementation of controls to ensure there is evidence of review and approval of the quarterly grant reports prior to submission to the grantor. Management’s Response – The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor.
Show full finding ▾Hide full finding ▴Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH01121 U.S. Department of Health and Human Services Federal Award Year - 2023 Condition – Adequate controls were not in place to review and approve grant reports prior to their submission to the grantor. The Federal Financial Reports (SF-425) for the Head Start Cluster grants were not reviewed and approved prior to submission to the Payment Management System. Criteria – Grantees should have controls in place to ensure that grant reports are being reviewed and approved by management prior to being submitted to the grantor. 2 CFR 200.303 requires the non‐Federal entity to “(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non‐Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.” Cause – Lack of sufficient controls over the review and approval of grant reports to ensure the accuracy and completeness of the report being submitted to the grantor. Questioned Costs – Not applicable. Effect – Lack of proper review and approval could result in improper reporting which could lead to disallowed costs. However, our audit disclosed no instances of unallowable costs. Recommendation – We recommend the implementation of controls to ensure there is evidence of review and approval of the quarterly grant reports prior to submission to the grantor. Management’s Response – The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor.
The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor. Anticipated Completion: September 30, 2024 Responsible Party: Belinda Mitchell, Executive Director
2022-003
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
Item 2022-002 Reporting (Repeat 2021-001) Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH01121-03-00 U.S. Department of Health and Human Services Federal Award Year - 2022 Condition ? The grantee failed to comply with the terms of the grant award related to the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMC No. 4040-0016) reports. Controls were not in place to ensure timely review and approval of grant reports. Criteria ? The Uniform Guidance requires that the Agency file forms SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) annually based upon the end of the budget period. 2 CFR.200.303a requires the Agency to 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. Cause - Management did not have controls in place to ensure the timely submission of the report. Questioned Costs ? Not applicable. Effect ? Failure to submit the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) reports timely results in noncompliance with the federal statute. Recommendation ? We recommend the Agency implement internal controls which will ensure the timely filing of the reports listed under Special Reporting in the Uniform Guidance. Management and the board of directors should continually be aware of the compliance requirements and related changes in the applicable compliance requirements associated with its federal awards programs. Management?s Response ?Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region IV to assist with completing the filing requirement. The grants manager has become aware of the due date for the SF429 and where it is to be submitted and will take full responsibility for the completion and the uploading of this report.
Show full finding ▾Hide full finding ▴Item 2022-002 Reporting (Repeat 2021-001) Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH01121-03-00 U.S. Department of Health and Human Services Federal Award Year - 2022 Condition ? The grantee failed to comply with the terms of the grant award related to the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMC No. 4040-0016) reports. Controls were not in place to ensure timely review and approval of grant reports. Criteria ? The Uniform Guidance requires that the Agency file forms SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) annually based upon the end of the budget period. 2 CFR.200.303a requires the Agency to 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. Cause - Management did not have controls in place to ensure the timely submission of the report. Questioned Costs ? Not applicable. Effect ? Failure to submit the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) reports timely results in noncompliance with the federal statute. Recommendation ? We recommend the Agency implement internal controls which will ensure the timely filing of the reports listed under Special Reporting in the Uniform Guidance. Management and the board of directors should continually be aware of the compliance requirements and related changes in the applicable compliance requirements associated with its federal awards programs. Management?s Response ?Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region IV to assist with completing the filing requirement. The grants manager has become aware of the due date for the SF429 and where it is to be submitted and will take full responsibility for the completion and the uploading of this report.
Item 2022-002 (Repeat 2021-001) Reporting ? Management?s Response ? Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region Four to assist with completing the filing requirement. The grants manager has become aware of the due date for the SF429 and where it is to be submitted and will take full responsibility for the completion and the uploading of this report. Anticipated Completion: September 30, 2023 Responsible Party: Belinda Mitchell, Executive Director
2021-001
Item 2022-003 Reporting Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04HE001128-01-C5 U.S. Department of Health and Human Services Federal Award Year - 2022 Condition ? Adequate controls were not in place to review and approve grant reports prior to their submission to the grantor. The Federal Financial Reports (SF-425) for the Head Start Cluster grants were not reviewed and approved prior to submission to the Payment Management System. Criteria ? Grantees should have controls in place to ensure that grant reports are being reviewed and approved by management prior to being submitted to the grantor. 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? Cause - Lack of sufficient controls over the review and approval of grant reports to ensure the accuracy and completeness of the report being submitted to the grantor. Questioned Costs ? Not applicable. Effect ? Lack of proper review and approval could result in improper reporting which could lead to disallowed costs. However, our audit disclosed no instances of unallowable costs. Recommendation ? We recommend the implementation of controls to ensure there is evidence of review and approval of the quarterly grant reports prior to submission to the grantor. Management?s Response ? The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor.
Show full finding ▾Hide full finding ▴Item 2022-003 Reporting Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04HE001128-01-C5 U.S. Department of Health and Human Services Federal Award Year - 2022 Condition ? Adequate controls were not in place to review and approve grant reports prior to their submission to the grantor. The Federal Financial Reports (SF-425) for the Head Start Cluster grants were not reviewed and approved prior to submission to the Payment Management System. Criteria ? Grantees should have controls in place to ensure that grant reports are being reviewed and approved by management prior to being submitted to the grantor. 2 CFR 200.303 requires the non-Federal entity to ?(a) establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award.? Cause - Lack of sufficient controls over the review and approval of grant reports to ensure the accuracy and completeness of the report being submitted to the grantor. Questioned Costs ? Not applicable. Effect ? Lack of proper review and approval could result in improper reporting which could lead to disallowed costs. However, our audit disclosed no instances of unallowable costs. Recommendation ? We recommend the implementation of controls to ensure there is evidence of review and approval of the quarterly grant reports prior to submission to the grantor. Management?s Response ? The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor.
Item 2022-003 Reporting ? Management?s Response ? The Agency will implement controls to ensure proper review and approval is obtained on required grant reports prior to submission to the grantor. Anticipated Completion: September 30, 2023 Responsible Party: Belinda Mitchell, Executive Director
FAC accepted this audit on June 29, 2022 — management decision was due December 29, 2022.
Item 2021-001 Reporting (Repeat 2020-001) Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH01121-02-00 Passed through State of Alabama Department of Human Resources Head Start Grant No. C5016-1732 Condition ? The grantee failed to comply with the terms of the grant award related to the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMC No. 4040-0016) reports by not filing the reports timely. Criteria ? The Uniform Guidance requires that the Agency file forms SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) annually based upon the end of the budget period. 2 CFR.200.303a requires the Agency to 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. Cause - Management did not have controls in place to ensure the timely submission of the report. Questioned Costs ? Not applicable. Effect ? Failure to submit the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) reports timely results in noncompliance with the federal statute. Recommendation ? We recommend the Agency implement internal controls which will ensure the timely filing of the reports listed under Special Reporting in the Uniform Guidance. Management and the board of directors should continually be aware of the compliance requirements and related changes in the applicable compliance requirements associated with its federal awards programs. Management?s Response ? Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region IV to assist with completing the filing requirement. The grants manager has become aware of the due date for the SF429 and where it is to be submitted and will take full responsibility for the completion and the uploading of this report.
Show full finding ▾Hide full finding ▴Item 2021-001 Reporting (Repeat 2020-001) Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH01121-02-00 Passed through State of Alabama Department of Human Resources Head Start Grant No. C5016-1732 Condition ? The grantee failed to comply with the terms of the grant award related to the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMC No. 4040-0016) reports by not filing the reports timely. Criteria ? The Uniform Guidance requires that the Agency file forms SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) annually based upon the end of the budget period. 2 CFR.200.303a requires the Agency to 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. Cause - Management did not have controls in place to ensure the timely submission of the report. Questioned Costs ? Not applicable. Effect ? Failure to submit the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) reports timely results in noncompliance with the federal statute. Recommendation ? We recommend the Agency implement internal controls which will ensure the timely filing of the reports listed under Special Reporting in the Uniform Guidance. Management and the board of directors should continually be aware of the compliance requirements and related changes in the applicable compliance requirements associated with its federal awards programs. Management?s Response ? Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region IV to assist with completing the filing requirement. The grants manager has become aware of the due date for the SF429 and where it is to be submitted and will take full responsibility for the completion and the uploading of this report.
Item 2021-001 (Repeat 2020-001) Reporting ? Management?s Response ? Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region Four to assist with completing the filing requirement. The grants manager has become aware of the due date for the SF429 and where it is to be submitted and will take full responsibility for the completion and the uploading of this report. Anticipated Completion: June 14, 2022 Responsible Party: Belinda Mitchell, Executive Director
2020-001
Item 2021-002 Reporting Head Start and Early Head Start Assistance Listing #93.600 Passed through State of Alabama Department of Human Resources Head Start Grant No. C5016-1732 Condition ? The grantee failed to file the annual report related to the Federal Financial Accountability and Transparency Act (FFATA or Transparency Act) of 2006,subaward and executive compensation reporting requirements, which is required in order to comply with the terms of the grant award. Criteria ? Under the requirements of the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $25,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data annually through FSRA. 2 CFR.200.303a requires the Agency to 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. In addition, 45 CFR Part 75.303 Internal Controls states 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 or the ?Internal Control Integrated Framework,? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Cause - Management was unaware of the reporting requirement. Questioned Costs ? Not applicable. Effect ? Failure to comply with the reporting requirements of the Transparency Act is a violation of the Standard Terms of the grantee?s Head Start award. Recommendation ? We recommend management implement the necessary internal controls to ensure compliance with the reporting requirements of the Transparency Act. Management and the board of directors should continually be aware of the compliance requirements and related changes in the applicable compliance requirements associated with its federal awards programs. Management?s Response ? Management acknowledges that this is a new report to be done. Working on finding instruction on how to file and due dates in order to file on time. Upon trying to file the report it would not permit any further entries until the correct contract # be entered. Management is also working with Region IV to obtain the correct contract number to file the report.
Show full finding ▾Hide full finding ▴Item 2021-002 Reporting Head Start and Early Head Start Assistance Listing #93.600 Passed through State of Alabama Department of Human Resources Head Start Grant No. C5016-1732 Condition ? The grantee failed to file the annual report related to the Federal Financial Accountability and Transparency Act (FFATA or Transparency Act) of 2006,subaward and executive compensation reporting requirements, which is required in order to comply with the terms of the grant award. Criteria ? Under the requirements of the Transparency Act that are codified in 2 CFR Part 170, recipients (i.e., direct recipients) of grants or cooperative agreements who make first tier subawards of $25,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data annually through FSRA. 2 CFR.200.303a requires the Agency to 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. In addition, 45 CFR Part 75.303 Internal Controls states 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 or the ?Internal Control Integrated Framework,? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). (b) Comply with Federal statutes, regulations, and the terms and conditions of the Federal awards. (c) Evaluate and monitor the non-Federal entity's compliance with statutes, regulations and the terms and conditions of Federal awards. Cause - Management was unaware of the reporting requirement. Questioned Costs ? Not applicable. Effect ? Failure to comply with the reporting requirements of the Transparency Act is a violation of the Standard Terms of the grantee?s Head Start award. Recommendation ? We recommend management implement the necessary internal controls to ensure compliance with the reporting requirements of the Transparency Act. Management and the board of directors should continually be aware of the compliance requirements and related changes in the applicable compliance requirements associated with its federal awards programs. Management?s Response ? Management acknowledges that this is a new report to be done. Working on finding instruction on how to file and due dates in order to file on time. Upon trying to file the report it would not permit any further entries until the correct contract # be entered. Management is also working with Region IV to obtain the correct contract number to file the report.
Item 2021-002 Reporting ? Management?s Response ? Management acknowledges that this is a new report to be done. Working on finding instruction on how to file and due dates in order to file on time. Upon trying to file the report it would not permit any further entries until the correct contract # be entered. Management is also working with Region IV to obtain the correct contract number to file the report. Anticipated Completion: September 30, 2022 Responsible Party: Belinda Mitchell, Executive Director
FAC accepted this audit on December 28, 2021 — management decision was due June 28, 2022.
Item 2020-001 Reporting Head Start and Early Head Start CFDA #93.600 Head Start Grant No. 04CH01121-01-00 Head Start Grant No. 04CH01121-02-00 Passed through State of Alabama Department of Human Resources Head Start Grant No. C5016-1732 Condition ? The grantee failed to comply with the terms of the grant award related to the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMC No. 4040-0016) reports by not filing the reports. Criteria ? The Uniform Guidance requires that the Agency file forms SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) annually based upon the end of the budget period. 2 CFR.200.303 requires the Agency to 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. Cause - Management was unaware of the annual reporting requirement. Questioned Costs ? Not applicable. Effect ? Failure to submit the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) reports results in noncompliance with the federal statute. Recommendation ? We recommend the Agency implement internal controls which will ensure the timely filing of the reports listed under the Special Reporting in the Uniform Guidance. Management?s Response ? Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region Four to assist with completing the filing requirement.
Show full finding ▾Hide full finding ▴Item 2020-001 Reporting Head Start and Early Head Start CFDA #93.600 Head Start Grant No. 04CH01121-01-00 Head Start Grant No. 04CH01121-02-00 Passed through State of Alabama Department of Human Resources Head Start Grant No. C5016-1732 Condition ? The grantee failed to comply with the terms of the grant award related to the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMC No. 4040-0016) reports by not filing the reports. Criteria ? The Uniform Guidance requires that the Agency file forms SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) annually based upon the end of the budget period. 2 CFR.200.303 requires the Agency to 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. Cause - Management was unaware of the annual reporting requirement. Questioned Costs ? Not applicable. Effect ? Failure to submit the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) reports results in noncompliance with the federal statute. Recommendation ? We recommend the Agency implement internal controls which will ensure the timely filing of the reports listed under the Special Reporting in the Uniform Guidance. Management?s Response ? Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region Four to assist with completing the filing requirement.
Item 2020-001 Reporting ? Management?s Response ? Management concurs with the finding. The Agency encountered technical difficulties when attempting to submit the report and is currently seeking the assistance of their representative at Region Four to assist with completing the filing requirement. Anticipated Completion: January 31, 2022 Responsible Party: Belinda Mitchell, Executive Director
FAC accepted this audit on August 17, 2020 — management decision was due February 17, 2021.
Item 2019-001 Uniform Guidance Written Policies, Procedures and Standards of Conduct Head Start #93.600 US Department of Health and Human Services 04CH4764-05-00 (9/1/2018 ? 8/31/2019) 04CH011241-01-00 (9/1/2019-8/31/2020) Condition ? The Commission does not have written policies, procedures and standards of conduct. Criteria ? Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: ? ? 200.302 Financial management ? ? 200.305 Payment ? ? 200.319 Competition ? ? 200.320 Methods of procurement to be followed ? ? 200.430 Compensation?personal services ? ? 200.431 Compensation?fringe benefits Cause ? The entity has failed to prepare written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. Questioned Costs ? Not determinable Effect ? Lack of written policies, procedures, and standards of conduct could result in noncompliance related to federal awards. Recommendation ? We recommend that the Commission prepare written policies, procedures, and standards of conduct to include all the required elements as provided in 2 CFR 200, Subparts D & E of the Uniform Guidance. Management?s Response ? Management is in agreement with the finding noted and will formally document policies and procedures to ensure they follow the Uniform Guidance.
Show full finding ▾Hide full finding ▴Item 2019-001 Uniform Guidance Written Policies, Procedures and Standards of Conduct Head Start #93.600 US Department of Health and Human Services 04CH4764-05-00 (9/1/2018 ? 8/31/2019) 04CH011241-01-00 (9/1/2019-8/31/2020) Condition ? The Commission does not have written policies, procedures and standards of conduct. Criteria ? Grantees should have written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. 2 CFR 200, Subparts D & E requires the non-Federal entity to establish and maintain written policies, procedures, and standards of conduct including internal controls over the Federal awards that provides reasonable assurance that the non-Federal entity is managing the Federal statutes, regulations, and the terms and conditions of the Federal award. Specific requirements relate to the following: ? ? 200.302 Financial management ? ? 200.305 Payment ? ? 200.319 Competition ? ? 200.320 Methods of procurement to be followed ? ? 200.430 Compensation?personal services ? ? 200.431 Compensation?fringe benefits Cause ? The entity has failed to prepare written policies, procedures, and standards of conduct as required by 2 CFR 200, Subparts D & E of the Uniform Guidance. Questioned Costs ? Not determinable Effect ? Lack of written policies, procedures, and standards of conduct could result in noncompliance related to federal awards. Recommendation ? We recommend that the Commission prepare written policies, procedures, and standards of conduct to include all the required elements as provided in 2 CFR 200, Subparts D & E of the Uniform Guidance. Management?s Response ? Management is in agreement with the finding noted and will formally document policies and procedures to ensure they follow the Uniform Guidance.
Item 2019-001 Uniform Guidance Written Policies, Procedures and Standards of Conduct ? Management?s Response ? Management is in agreement with the finding noted and will formally document policies and procedures to ensure they follow the Uniform Guidance. Anticipated Completion: September 30, 2020 Responsible Party: Belinda Mitchell, Executive Director
FAC accepted this audit on June 30, 2019 — management decision was due December 30, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 24, 2018 — management decision was due May 24, 2019.
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2016-002
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Show full finding ▾Hide full finding ▴FAC accepted this audit on July 16, 2017 — management decision was due January 16, 2018.
GSA_MIGRATION
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