EIN: 680477471
UEI: KJJKKTMUC5F5
Audited by: PATRICIA A. WINTROATH, CPA
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 April 5, 2023. 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 5, 2023 (1065 days ago).
What is a management decision? →Unallowed vacation accrual and subsequent payment was noted through a Head Start program review in December 2021. The Interim Executive Director was awarded vacation pay over the allowable agency maximum, due to her inability to take vacation due to the COVID-19 pandemic. The exception was authorized through a board approval of the payment. However, due to the Organization not revising the general personnel policies to reflect the change in vacation accrual policies for special circumstances, the payment of $31,232.80 was deemed an unallowable expenditure. Criteria: Allowability of costs to be charge to the Head Start Program. Cause: The exception was authorized through a board approval of the payment. However, due to the Organization not revising the general personnel policies to reflect the change in vacation accrual policies for special circumstances, the payment was deemed an unallowable expenditure. Effect: The payment of the vacation pay over the amount allowed through the personnel policies was deemed unallowable to the program. Context: The Organization underwent a Head Start Program Review and the payment for the extra vacation pay was questioned by the Head Start Reviewer. Although the Board of Trustees had approved the special payment in excess of the normally allowed accrued vacation pay, the Organization did not consult an outside expert to facilitate the amendment of the personnel policies to allow the vacation hours to be accrued and paid. Recommendation: The Organization should consult outside experts when unusual circumstances occur to verify whether a cost is allowable under the circumstances and what if any documentation is required to support the expenditure.
Show full finding ▾Hide full finding ▴Significant Deficiency: Unallowed vacation accrual and subsequent payment was noted through a Head Start program review in December 2021. Condition: Unallowed vacation accrual and subsequent payment was noted through a Head Start program review in December 2021. The Interim Executive Director was awarded vacation pay over the allowable agency maximum, due to her inability to take vacation due to the COVID-19 pandemic. The exception was authorized through a board approval of the payment. However, due to the Organization not revising the general personnel policies to reflect the change in vacation accrual policies for special circumstances, the payment of $31,232.80 was deemed an unallowable expenditure. Criteria: Allowability of costs to be charge to the Head Start Program. Cause: The exception was authorized through a board approval of the payment. However, due to the Organization not revising the general personnel policies to reflect the change in vacation accrual policies for special circumstances, the payment was deemed an unallowable expenditure. Effect: The payment of the vacation pay over the amount allowed through the personnel policies was deemed unallowable to the program. Context: The Organization underwent a Head Start Program Review and the payment for the extra vacation pay was questioned by the Head Start Reviewer. Although the Board of Trustees had approved the special payment in excess of the normally allowed accrued vacation pay, the Organization did not consult an outside expert to facilitate the amendment of the personnel policies to allow the vacation hours to be accrued and paid. Recommendation: The Organization should consult outside experts when unusual circumstances occur to verify whether a cost is allowable under the circumstances and what if any documentation is required to support the expenditure.
View of Responsible Officials and Planned Corrective Action: The vacation pay is being repaid to the Head Start Program through the County of Contra Costa with an adjustment of the final payment due on the contract. As a result of this unallowed expenditure, the Organization has decided not to renew the contract with the County of Contra Costa for the 2022/23 fiscal year.
FAC accepted this audit on March 29, 2022 — management decision was due September 29, 2022.
FAC accepted this audit on March 28, 2021 — management decision was due September 28, 2021.
FAC accepted this audit on June 23, 2020 — management decision was due December 23, 2020.
FAC accepted this audit on January 7, 2019 — management decision was due July 7, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
FAC accepted this audit on January 7, 2017 — management decision was due July 7, 2017.
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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