EIN: 750829389
UEI: GJQNYJ8BNN23
Audit also covers 2 related EINs: 752920875, 923147618 · unlinked EINs have no separate FAC filing
Audited by: WEAVER AND TIDWELL, L.L.P.
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 March 6, 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 September 6, 2026 (6 days from today).
What is a management decision? →FAC accepted this audit on February 24, 2025 — management decision was due August 24, 2025.
FAC accepted this audit on February 26, 2024 — management decision was due August 26, 2024.
FAC accepted this audit on April 20, 2023 — management decision was due October 20, 2023.
FAC accepted this audit on January 26, 2022 — management decision was due July 26, 2022.
FAC accepted this audit on April 7, 2021 — management decision was due October 7, 2021.
(X) Compliance Findings (X) Significant Deficiency () Material Weakness. Context: Of the financial reports reviewed, three reports were not submitted within required due dates. These late submissions occurred, partially, due to the lack of an effective system to track reporting deadlines to ensure deadlines are met. Effect and Questioned Costs: Lack of an effective system to track reporting deadlines could result in late filings. Late filing of federal reports could lead to penalties or other corrective action required by the grantor. Questioned costs are indeterminable. Recommendation: We recommend a process be put in place to allow for someone independent of the financial reporting process to track reporting deadlines to ensure deadlines are met. Management response: See corrective action plan.
Show full finding ▾Hide full finding ▴Major Program: Early Head Start Child Care Partnership. Compliance Requirement: Reporting. Criteria or Specific Requirement: In accordance with the grant agreement and the OMB Compliance Supplement, reports must be filed timely and in accordance with required reporting deadlines. Condition: (X) Compliance Findings (X) Significant Deficiency () Material Weakness. Context: Of the financial reports reviewed, three reports were not submitted within required due dates. These late submissions occurred, partially, due to the lack of an effective system to track reporting deadlines to ensure deadlines are met. Effect and Questioned Costs: Lack of an effective system to track reporting deadlines could result in late filings. Late filing of federal reports could lead to penalties or other corrective action required by the grantor. Questioned costs are indeterminable. Recommendation: We recommend a process be put in place to allow for someone independent of the financial reporting process to track reporting deadlines to ensure deadlines are met. Management response: See corrective action plan.
Major Program: Early Head Start (EHS) Child Care Partnership Compliance Requirement: Reporting Response: It is Management's full intention to comply with all grant requirements. Management has implemented the following changes: CTL has added an electronic tracking system used in the Outlook environment and maintained by the Grant Manager. The tracking system incorporates both fiscal and program grant deadlines with several staff receiving those deadline reminders. The reminders have also been modified to include both a reminder at two weeks and at one week before the due date; as well as relevant instructions such as persons responsible, systems, forms due and verification of payee numbers are included in the calendar notifications. Specific to Head Start/Early Head Start (HS/EHS) fiscal reports, notifications are aligned with the HS/EHS Federal Reporting of Standard Forms (SF) 425 instructions and due date chart (Log No. ACF-PI-HS-17-04). When discrepancies occur between this guidance and the HS/EHS Performance Management System Reporting Dashboard, immediate contact is made to OHS staff for timely resolution. The CFO and Grant Manager will monitor the tracking system atleast quarterly to ensure that grant report due dates are being met. Throughout the year CTL has engaged and will continue to engage in meetings with OHS staff to go over the various components and intricacies of the HS/EHS Performance Management System Reporting Dashboard to avoid future delinquencies. CTL will continue to advocate with OHS for an accurate/current report submission dashboard. CTL is currently working with OHS to consolidate the 4 current grants into one master grant reducing the reporting requirements significantly and streamlining the process and report due dates. CTL is currently recruiting for a Grant Billing Specialist. The Grant Billing Specialist will have a primary responsibility of tracking and complying with all grant reporting requirements. Date of Completion: March 25, 2021 Person Responsible to Ensure Completion: Jason Richardson, CFO
2019-001
FAC accepted this audit on March 1, 2020 — management decision was due September 1, 2020.
(X) Compliance Findings (X) Significant Deficiency () Material Weakness. Context: Of the five quarterly financial cash reports reviewed, one report was not submitted within 30 days of quarter-end. Report was submitted one date late. This late submission occurred, partially, due to the lack of an effective system to track reporting deadlines to ensure deadlines are met. Effect and Questioned Costs: Lack of an effective system to track reporting deadlines could result in late filings. Late filing of federal reports could lead to penalties or other corrective action required by the grantor. Questioned costs are indeterminable. Recommendation: We recommend a process be put in place to allow for someone independent of the financial reporting process to track reporting deadlines to ensure deadlines are met. Management response: See corrective action plan.
Show full finding ▾Hide full finding ▴Major Program: Early Head Start Child Care Partnership. Compliance Requirement: Reporting. Criteria or Specific Requirement: In accordance with the grant agreement and the OMB Compliance Supplement, reports must be filed timely and in accordance with the required reporting deadlines. Condition: (X) Compliance Findings (X) Significant Deficiency () Material Weakness. Context: Of the five quarterly financial cash reports reviewed, one report was not submitted within 30 days of quarter-end. Report was submitted one date late. This late submission occurred, partially, due to the lack of an effective system to track reporting deadlines to ensure deadlines are met. Effect and Questioned Costs: Lack of an effective system to track reporting deadlines could result in late filings. Late filing of federal reports could lead to penalties or other corrective action required by the grantor. Questioned costs are indeterminable. Recommendation: We recommend a process be put in place to allow for someone independent of the financial reporting process to track reporting deadlines to ensure deadlines are met. Management response: See corrective action plan.
Finding 2019-001. Major Program: Early Head Start (EHS) Child Care Partnership. Compliance Requirement: Reporting. Response: It Is management's full intention to comply with all grant requirements. The late report occurred for two reasons. First, the report in question was for a new grant that was issued a new payee number, which was inconsistent with prior issuances of new grants. Although the different grants have unique grant numbers, they had all previously been given the same payee number (which is specific to the organization). The Notice of Award did not contain the new payee number. Reporting systems require the user to enter a payee number first before identifying any pending reports. CTL completed its report due on that same day on time for the other two grants since those shared the same payee number. EHS notified us on May 1st that the report was delinquent and CTL immediately submitted the report. Secondly, the report in question was for a grant reporting period that ended March 31 and for whose grant issuance had also been received on March 31 via Grant Solutions communication. Management's internal systems had not been updated to reflect an entirely new payee number and had also not expected to be reporting on a period end date that was for the same date as the grant Notice of Award notification date. Despite the unique circumstances regarding this report, management has implemented the following changes: effective February 17, 2020 (the issuance of this report), CTL's Lead Staff Accountant has been added to the electronic tracking system used in the Outlook environment and maintained by the Grant Manager. The tracking system incorporates both fiscal and program grant deadlines with several staff receiving those deadline reminders. The reminders have also been modified to include both a reminder two weeks and one before the due date; as well as relevant instructions such as persons responsible, systems, forms due and verification of payee numbers are included on the calendar notifications. Furthermore, CTL has added the reporting deadlines tracking document to the portion of the monthly Finance Committee packet that includes the other required Early Head Start reports. These documents will be reviewed by Finance Committee at their regularly scheduled meetings. Date of Completion: February 17, 2020. Person Responsible to Ensure Completion: Alicia Duran, CFO
2018-001
FAC accepted this audit on March 12, 2019 — management decision was due September 12, 2019.
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2017-002, 2017-003
FAC accepted this audit on May 30, 2018 — management decision was due November 30, 2018.
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Show full finding ▾Hide full finding ▴FAC accepted this audit on December 22, 2016 — management decision was due June 22, 2017.
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