EIN: 726000634
UEI: SG43MK8V55U8
Audited by: 721369868
Oversight agency: 97 [Department of Homeland Security]
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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 July 8, 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 January 8, 2027 (130 days from today).
What is a management decision? →FAC accepted this audit on July 8, 2025 — management decision was due January 8, 2026.
FAC accepted this audit on July 1, 2024 — management decision was due January 1, 2025.
During our audit, we noted that the Head Start program did not submit the required semi-annual form 425 and form 429 reports within the specified deadlines. The reports for the were submitted 10 and 15 days late, respectively. Criteria: According to 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically 2 CFR § 200.328, recipients of federal awards must submit performance and 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 delay in submitting the reports was due to insufficient internal controls over the reporting process. Specifically, there was a lack of adequate staff training on the reporting requirements and no established procedures to ensure timely submission. Effect: Non-compliance with reporting requirements can result in delayed funding, reduced confidence from the federal awarding agency, and potential negative impacts on program operations. Continued noncompliance may also lead to more severe consequences such as the suspension of funding. Recommendation: We recommend that the Head Start program management take the requirements: Implement a formalized reporting schedule with clearly defined deadlines, establish a review process to verify the accuracy and timeliness of reports before submission and assign specific staff members to oversee compliance with reporting requirements. View of Responsible Officals: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in gathering the necessary information earlier in the year for the yearly property reporting (SF-429). The Head Start Fund Accountant will email copies of these reports to the Director of Head Start to ensure compliance.
Show full finding ▾Hide full finding ▴Reporting Fiscal year ending :2023 Federal Program: Head Start 93.600 Questioned Costs: None Condition: During our audit, we noted that the Head Start program did not submit the required semi-annual form 425 and form 429 reports within the specified deadlines. The reports for the were submitted 10 and 15 days late, respectively. Criteria: According to 2 CFR Part 200 - Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), specifically 2 CFR § 200.328, recipients of federal awards must submit performance and 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 delay in submitting the reports was due to insufficient internal controls over the reporting process. Specifically, there was a lack of adequate staff training on the reporting requirements and no established procedures to ensure timely submission. Effect: Non-compliance with reporting requirements can result in delayed funding, reduced confidence from the federal awarding agency, and potential negative impacts on program operations. Continued noncompliance may also lead to more severe consequences such as the suspension of funding. Recommendation: We recommend that the Head Start program management take the requirements: Implement a formalized reporting schedule with clearly defined deadlines, establish a review process to verify the accuracy and timeliness of reports before submission and assign specific staff members to oversee compliance with reporting requirements. View of Responsible Officals: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in gathering the necessary information earlier in the year for the yearly property reporting (SF-429). The Head Start Fund Accountant will email copies of these reports to the Director of Head Start to ensure compliance.
CORRECTIVE ACTION PLAN: We will take the necessary steps to get clear deadlines from the awarding agency on the reporting dates for Head Start and update our formal reporting schedule with those dates. The Head Start Fund Accountant will work with the Administrative Assistant/Facilities Manager in gathering the necessary information earlier in the year for the yearly property reporting (SF-429). The Head Start Fund Accountant will email copies of these reports to the Director of Head Start to ensure compliance.
FAC accepted this audit on June 28, 2023 — management decision was due December 28, 2023.
FAC accepted this audit on July 10, 2022 — management decision was due January 10, 2023.
FAC accepted this audit on June 21, 2021 — management decision was due December 21, 2021.
FAC accepted this audit on July 13, 2020 — management decision was due January 13, 2021.
FAC accepted this audit on July 11, 2019 — management decision was due January 11, 2020.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on July 23, 2018 — management decision was due January 23, 2019.
FAC accepted this audit on July 24, 2017 — management decision was due January 24, 2018.
GSA_MIGRATION
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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.
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