EIN: 730954072
UEI: TFJ8BCCCNKJ9
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 19, 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 February 19, 2026, which was (183 days ago).
What is a management decision? →2024-001 – Program Reporting Requirements – Internal Control Over Compliance – Significant Deficiency (Not a Repeat Finding) Federal Programs Information: Funding Agency: Department of Health and Human Services Title: Head Start and Early Head Start (Head Start Cluster) Assistance Listing Number: 93.600 Award number: 90CI010110 Pass-through entity: Sac and Fox Nation Type of Finding: Significant Deficiency in internal control over compliance (reporting) Criteria: Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award. Condition: During our testing, we noted that CTSA’s controls surrounding the reporting function for this program were not operating effectively to ensure that the reports were filed in a timely manner, as required by the terms of the award. Questioned Costs: None. Context: CTSA did not submit its Real Property Status Report Standard Form (SF)-429-A for the period ended November 30, 2024, due March 30, 2025, until March 31, 2025. Effect: CTSA was not in compliance with the reporting requirements of the noted program. Cause: CTSA did not have an internal control system designed to ensure all reports are submitted by the required due date. Recommendation: We recommend CTSA implement procedures to ensure timely submission of all required reports. Views of Responsible Official: See accompanying Corrective Action Plan.
Due to a vacant Finance Director position for a portion of fiscal year 2024, CTSA did not file the referenced report timely. However, CTSA has granted the appropriate access to our contracted accounting firm that will allow for timely reporting going forward.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 22, 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 July 22, 2023, which was (1126 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 29, 2020. 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 29, 2021, which was (1879 days ago).
What is a management decision? →2019-001 Procurement Significant Deficiency This is a repeat finding. The prior-year audit finding number is 2018-003. This audit finding was originally reported in the fiscal year 2016 audit report. Condition: A lack of proper recordkeeping existed over the procurement of goods and services for the fiscal year. Three bids/quotes were not obtained for 2 out of 3 purchases exceeding their established threshold. Criteria: OMB Uniform Guidance outlines the federal requirements over procurement for any local government which expends federal grant dollars. Adequate documentation must exist, such as bids or quotes, requisition forms, purchase orders, etc. over each applicable federal expenditure. Under section VI. Transaction flow Part A. Purchase of supplies or equipment of CTSA?s Property and Procurement Policies it states that ?Written bids are required for all purchases of a single item in excess of $5,000. Phone bids will be required for single items costing in excess of $2,500. These bids will be documented on the Phone Bid Form.? Effect: Auditors had difficulty locating the necessary support and were unable to find bids/quotes for 2 of the purchases tested. Recommendation: Adhere to established procurement policy. Current Year Status: UNRESOLVED. Our testing identified that adequate bids/quotes were not obtained for 1 out of 4 purchases exceeding their established threshold. Views of Responsible Officials: See Corrective Action Plan.
2019-001 Procurement Significant Deficiency Recommendation: Adhere to established procurement policy. Action Taken: CTSA will increase efforts to comply with their procurement policy.
2018-003
2019-002 Eligibility Significant Deficiency This is a repeat finding. The prior-year audit finding number is 2018-001. This audit finding was originally reported in the fiscal year 2018 audit report. Condition:We performed testing over the eligibility of a sample of 16 children enrolled in the Child Care subsidy program. We found that 5 out of the 16 files selected for testing were missing. Criteria: Federal statute mandates that various eligibility requirements be met in order to qualify for the subsidy as outlined under the OMB Compliance Supplement. Effect: Lack of supporting records and proper monitoring of program compliance can lead to ineligible children serviced under the program. This can lead to unallowable costs which the organization would have to reimburse to the agency. Recommendation: Establish and adhere to written policies regarding eligibility monitoring and recordkeeping. Current Year Status: UNRESOLVED. Our testing identified that: 1 out of 23 folders selected for testing were missing 2 out of 22 folders were missing birth certificates 3 out of 22 folders were missing fee calculations Views of Responsible Officials: See Corrective Action Plan.
2019-002 Eligibility Recommendation: Establish and adhere to written policies regarding eligibility monitoring and recordkeeping. Action Taken: We are currently reviewing all CCDF files for completeness in FY20.
2018-001
2019-003 Background Checks Material Weakness Condition: Background checks were either missing or outdated in 8 out of 12 personnel files tested. Criteria: Part II Section B of CTSA?s Workplace Policies and Procedures Manual states, ?Background checks are required for all employees in full-time, part-time, and temporary positions. Background checks must be run on all candidates prior to beginning employment, regardless of whether they have previously been employed by CTSA. All employees are subject to additional background checks every three years, or at such time as the Board of Directors in its discretion may deem appropriate.? Cause: There is no tracking system in place for the conducting of background checks. While initial background checks are being conducted and found in the majority of personnel files, there is no process in place to ensure 100% of current employees and potential new hires have had a successful background check completed. Effect: Employees who have regular contact with and control over children may not be suitable for such a position. Recommendation: Develop a tracking system to assist in implementing current adopted policies over the conducting of background checks. Views of Responsible Officials: See Corrective Action Plan.
2019-003 Background Checks Recommendation: Develop a tracking system to assist in implementing current adopted policies over the conducting of background checks. Action Taken: We are currently reviewing all personnel files for completeness in FY20.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 2, 2019. 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 March 2, 2020, which was (2363 days ago).
What is a management decision? →2015-001
2016-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 30, 2018. 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 March 2, 2019, which was (2729 days ago).
What is a management decision? →2015-001
2016-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 30, 2017. 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 March 2, 2018, which was (3094 days ago).
What is a management decision? →2015-001
2015-006
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 →Single Audit Intelligence is an independent tool powered by Federal Audit Clearinghouse data. Not affiliated with GSA, OMB, or any federal agency.