EIN: 726000009
UEI: EQ3WQK7YK2P3
Data as of August 25, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 16, 2025. 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 June 16, 2026 (70 days ago).
What is a management decision? →CONDITION: During testing of disbursements charged to the Head Start program, two instances were identified where duplicate payments were made to the same vendor for the same invoice. The payments were charged to the Head Start program. CONTEXT: A sample of 40 disbursements totaling $124,950 was selected from a population of 1,385 disbursements totaling $811,622. The test found two disbursements that were not in compliance with questioned costs totaling $2,824. CRITERIA: 2 CFR § 200.303(a) requires that the School Board must “Establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes. Additionally 2 CFR§200.403(a) states that costs must “be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.” CAUSE: The School Board relies on its accounting software’s automated controls to prevent the processing of duplicate invoices. However, the duplicate payments occurred because slightly different invoice numbers were entered into the system, allowing the software to recognize the transactions as unique and process both payments. EFFECT: The federal program may have been overcharged. RECOMMENDATION: The School Board should evaluate their internal controls and review expenses being charged to the Head Start program to ensure they are allowable.
Show full finding ▾Hide full finding ▴CONDITION: During testing of disbursements charged to the Head Start program, two instances were identified where duplicate payments were made to the same vendor for the same invoice. The payments were charged to the Head Start program. CONTEXT: A sample of 40 disbursements totaling $124,950 was selected from a population of 1,385 disbursements totaling $811,622. The test found two disbursements that were not in compliance with questioned costs totaling $2,824. CRITERIA: 2 CFR § 200.303(a) requires that the School Board must “Establish, document, and maintain effective internal control over the Federal award that provides reasonable assurance that the recipient or subrecipient is managing the Federal award in compliance with Federal statutes. Additionally 2 CFR§200.403(a) states that costs must “be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles.” CAUSE: The School Board relies on its accounting software’s automated controls to prevent the processing of duplicate invoices. However, the duplicate payments occurred because slightly different invoice numbers were entered into the system, allowing the software to recognize the transactions as unique and process both payments. EFFECT: The federal program may have been overcharged. RECOMMENDATION: The School Board should evaluate their internal controls and review expenses being charged to the Head Start program to ensure they are allowable.
We are reinforcing our invoice verification procedures which include specific instructions on how to enter invoices including invoices without unique numbers so that the accounting system will flag and prevent any future duplicate payments. The accounts payable staff will also receive a refresher training.
CONDITION: The School Board submitted its annual SF-425 late. CRITERIA: According to 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), recipients must submit financial reports to the federal awarding agency in a timely manner. The Specific reporting deadlines are outlined in the award terms and conditions. CAUSE: The submission delay occurred due to the staff member responsible for submitting SF-425 being unavailable to submit the required report. Other staff members were not aware of the reporting requirement. EFFECT: Untimely submission limits the federal agency in its ability to monitor the programs financial performance and could result in delays in funding or other administrative action. RECOMMENDATION: School Board should update their internal controls so that more than one employee is made aware of the program’s reporting requirements to prevent future submission delays when key personnel are unavailable.
Show full finding ▾Hide full finding ▴CONDITION: The School Board submitted its annual SF-425 late. CRITERIA: According to 2 CFR Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), recipients must submit financial reports to the federal awarding agency in a timely manner. The Specific reporting deadlines are outlined in the award terms and conditions. CAUSE: The submission delay occurred due to the staff member responsible for submitting SF-425 being unavailable to submit the required report. Other staff members were not aware of the reporting requirement. EFFECT: Untimely submission limits the federal agency in its ability to monitor the programs financial performance and could result in delays in funding or other administrative action. RECOMMENDATION: School Board should update their internal controls so that more than one employee is made aware of the program’s reporting requirements to prevent future submission delays when key personnel are unavailable.
Additional training will be provided, and additional staff will be assigned to oversee reporting requirements to ensure that reports are submitted timely and accurately.
FAC accepted this audit on January 10, 2019 — management decision was due July 10, 2019.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴GSA_MIGRATION
GSA_MIGRATION
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.