EIN: 760228065
UEI: RYW5NNMWBVM8
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 15, 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 January 15, 2026 (222 days ago).
What is a management decision? →Finding #2024-002 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Treasury, Passed through Harris County, COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #: 21.027, Contract Number: SLFRFP1966, Contract Year: 05/16/23 – 05/15/25. Criteria: Procurement – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.318 states that agencies must maintain records sufficient to detail the history of each procurement transaction, including the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. Additionally, federal regulations require that agencies have controls in place to prevent contracting with parties that are suspended or debarred. Condition and context: During our testing of 4 of 12 vendors with contracts meeting the threshold for procurement, CFC was unable to provide evidence of procurement for 3 of the vendor contracts, summing to $132,300. Additionally, CFC’s procurement policy does not include procedures to verify that vendors are not suspended, debarred, or otherwise excluded. Cause: CFC staff failed to follow its written policy to obtain and retain the documentation of procurement procedures and the written policy does not include a procedure to verify vendors are not suspended or debarred. Effect: Failure to follow established procurement policies may result in CFC purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Provide additional training to program and finance personnel on the required procurement processes using updated written procurement policies and procedures and emphasize adherence to these policies and procedures. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2024-002 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Treasury, Passed through Harris County, COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #: 21.027, Contract Number: SLFRFP1966, Contract Year: 05/16/23 – 05/15/25. Criteria: Procurement – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.318 states that agencies must maintain records sufficient to detail the history of each procurement transaction, including the rationale for the procurement method, contract type selection, contractor selection or rejection, and the basis for the contract price. Additionally, federal regulations require that agencies have controls in place to prevent contracting with parties that are suspended or debarred. Condition and context: During our testing of 4 of 12 vendors with contracts meeting the threshold for procurement, CFC was unable to provide evidence of procurement for 3 of the vendor contracts, summing to $132,300. Additionally, CFC’s procurement policy does not include procedures to verify that vendors are not suspended, debarred, or otherwise excluded. Cause: CFC staff failed to follow its written policy to obtain and retain the documentation of procurement procedures and the written policy does not include a procedure to verify vendors are not suspended or debarred. Effect: Failure to follow established procurement policies may result in CFC purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: None. Recommendation: Provide additional training to program and finance personnel on the required procurement processes using updated written procurement policies and procedures and emphasize adherence to these policies and procedures. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2024-002 – Material Weakness and Other Noncompliance. Applicable federal program: U. S. Department of Treasury, Passed through Harris County, COVID-19 – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #: 21.027, Contract Number: SLFRFP1966, Contract Year: 05/16/23 – 05/15/25. Recommendation: Provide additional training to program and finance personnel on the required procurement processes using updated written procurement policies and procedures and emphasize adherence to these policies and procedures. Planned corrective action: CFC will review and revise current procurement policies to reflect best practices and regulatory requirements, create comprehensive training materials, including presentations, handouts, and real-world procurement scenarios, and schedule and deliver mandatory annual training sessions for all program and finance personnel. We will also conduct periodic reviews to ensure adherence to procurement policies and provide feedback and corrective guidance as needed. Responsible officer: Leslie Gruver, Chief Financial Officer. Estimated completion date: September 30, 2025.
FAC accepted this audit on July 16, 2024 — management decision was due January 16, 2025.
Finding #2023-002 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Passed through the Texas Workforce Commission, Child Care and Development Block Grant, Child Care Business Training, Assistance Listing #: 93.575, Contract Number: 2920CCQ002, Contract Year: 12/01/19 – 06/30/24. Criteria: Allowable costs – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.406 requires that allowable costs should be net of all applicable credits, including adjustments of overpayments and erroneous charges. To the extent that any credits accruing to or received by the non-Federal entity relate to allowable costs, they must be credited to the Federal award either as a cost reduction or cash refund, as appropriate. Condition and context: Five vendor invoices totaling $137,893 representing professional services provided in 2022 were disputed by CFC due to lack of performance on the part of the vendor. These invoices were billed to Texas Workforce Commission (TWC) in 2022 under the Child Care Business Training contract, but had not yet been paid to the vendor by CFC. The invoices were subsequently credited by the vendor, but not credited back to TWC by CFC, resulting in an amount owed to TWC by CFC of $137,893 at December 31, 2023. Cause: The finding occurred as a result of an error made in reversing unpaid invoices from the accounting records without crediting the TWC contract for the amounts reversed. Effect: Amounts reimbursed by TWC to CFC under the Child Care Business Training contract are overstated by $137,893. Questioned costs: $137,893. Recommendation: CFC should implement policies and procedures to ensure that any applicable credits be credited to the Federal award either as a cost reduction or cash refund, as appropriate. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2023-002 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Passed through the Texas Workforce Commission, Child Care and Development Block Grant, Child Care Business Training, Assistance Listing #: 93.575, Contract Number: 2920CCQ002, Contract Year: 12/01/19 – 06/30/24. Criteria: Allowable costs – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, §200.406 requires that allowable costs should be net of all applicable credits, including adjustments of overpayments and erroneous charges. To the extent that any credits accruing to or received by the non-Federal entity relate to allowable costs, they must be credited to the Federal award either as a cost reduction or cash refund, as appropriate. Condition and context: Five vendor invoices totaling $137,893 representing professional services provided in 2022 were disputed by CFC due to lack of performance on the part of the vendor. These invoices were billed to Texas Workforce Commission (TWC) in 2022 under the Child Care Business Training contract, but had not yet been paid to the vendor by CFC. The invoices were subsequently credited by the vendor, but not credited back to TWC by CFC, resulting in an amount owed to TWC by CFC of $137,893 at December 31, 2023. Cause: The finding occurred as a result of an error made in reversing unpaid invoices from the accounting records without crediting the TWC contract for the amounts reversed. Effect: Amounts reimbursed by TWC to CFC under the Child Care Business Training contract are overstated by $137,893. Questioned costs: $137,893. Recommendation: CFC should implement policies and procedures to ensure that any applicable credits be credited to the Federal award either as a cost reduction or cash refund, as appropriate. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2023-002 – Material Weakness and Material Noncompliance. Applicable federal program: U. S. Department of Health and Human Services, Passed through the Texas Workforce Commission, Child Care and Development Block Grant, Child Care Business Training, Assistance Listing #: 93.575, Contract Number: 2920CCQ002, Contract Year: 12/01/19 – 06/30/24. Recommendation: CFC should implement policies and procedures to ensure that any applicable credits be credited to the Federal award either as a cost reduction or cash refund, as appropriate. Planned corrective action: CFC will develop a written policy outlining clear steps for: 1) Identifying and documenting credits associated with reversed invoices. 2)Applying credits within the accounting system to reduce grant costs. 3)Issuing refunds to funding agencies when required. Grant managers and finance personnel will be trained on these new policies and procedures, with an emphasis on the importance of proper credit application for grant compliance. We will also review existing internal controls over grant management to identify and address any additional weaknesses. Additionally, we will work with TWC to resolve the reimbursement of $137,893 and ensure the appropriate credit is applied. Responsible officer: Chief Financial Officer, Alisa Ealy. Estimated completion date: September 30, 2024
FAC accepted this audit on July 24, 2023 — management decision was due January 24, 2024.
Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-22, 301-23 Contract Years: 10/01/21 ? 09/30/22, 10/01/22 ? 12/31/22 Criteria: Special Tests and Provisions ? CFC?s contract with Houston-Galveston Area Council requires that any equipment or real property purchased with grant funds with an acquisition cost of $1,500 or more be recorded, described, tagged, and monitored as to condition and disposition. Additionally, no less than once a year, a physical inventory of these items is to be conducted. Condition and context: During the audit, we noted that the most recent inventory list was dated in 2020 and that no physical inventory was performed in 2021 or in 2022 in accordance with CFC?s written policies and procedures. This finding is a repeat of prior year finding #2021-005. Cause: CFC is not adhering to its written fixed asset and inventory policies. Effect: Failure to adequately establish and maintain effective internal controls over inventory results in being out of compliance with contract requirements. Recommendation: Re-emphasize CFC?s policies and procedures related to equipment and real property purchased under the contracts. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-22, 301-23 Contract Years: 10/01/21 ? 09/30/22, 10/01/22 ? 12/31/22 Criteria: Special Tests and Provisions ? CFC?s contract with Houston-Galveston Area Council requires that any equipment or real property purchased with grant funds with an acquisition cost of $1,500 or more be recorded, described, tagged, and monitored as to condition and disposition. Additionally, no less than once a year, a physical inventory of these items is to be conducted. Condition and context: During the audit, we noted that the most recent inventory list was dated in 2020 and that no physical inventory was performed in 2021 or in 2022 in accordance with CFC?s written policies and procedures. This finding is a repeat of prior year finding #2021-005. Cause: CFC is not adhering to its written fixed asset and inventory policies. Effect: Failure to adequately establish and maintain effective internal controls over inventory results in being out of compliance with contract requirements. Recommendation: Re-emphasize CFC?s policies and procedures related to equipment and real property purchased under the contracts. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2022-001 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-22, 301-23 Contract Years: 10/01/21 ? 09/30/22, 10/01/22 ? 12/31/22 Recommendation: Re-emphasize CFC?s policies and procedures related to equipment and real property purchased under the contracts. Planned corrective action: During staff training, we have clearly stated the requirement for a physical inventory to be performed annually. To ensure that a physical inventory is performed in accordance with written policies and procedures, we have taken the following measures: ? Designated a responsible person to oversee the physical inventory process. ? Created a checklist of steps to be followed during the physical inventory process. ? Trained staff on how to perform the physical inventory process. Responsible officer: Chief Financial Officer, Alisa Ealy Estimated completion date: September 30, 2023
2021-005
FAC accepted this audit on July 19, 2022 — management decision was due January 19, 2023.
Finding #2021-001 ? Material Weakness and Other Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/22 Applicable state programs: Texas Department of Family and Protective Services Texas Home Visiting Contract Number: 530-17-0015-00001 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Passed through DePelchin Children?s Center Prevention and Early Intervention Healthy Outcomes Through Prevention and Early Support Contract Number: 24304271, 24395927 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Criteria: Procurement ? The Uniform Guidance requires that nonprofit organizations conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards. Federal and state laws and regulations, as well as the Texas Workforce Commission, require simple and informal procurement methods for purchases with a value less than the Simplified Acquisition Threshold, which includes obtaining price or rate quotations from an adequate number of qualified sources. The Uniform Guidance ?200.318 states that nonprofit organizations must maintain records sufficient to detail the procurement process. The records must include the rationale for the procurement method, selection of contract type, contractor or vendor selection or rejection, and the basis for the contracted price. Condition and context: CFC did not comply with its written procurement policies or with the Uniform Guidance requirements. During our testing of 25 vendors charged in whole or in part to federal and state funds, we noted the following: ? Supporting documentation of the procurement process was not maintained for five of the 25 vendors, totaling approximately $350,000 in disbursements, $191,940 of which was charged directly to federal programs. ? One vendor was supported by a procurement checklist that was dated subsequent to the vendor invoice date. ? Three purchases for temporary staffing costs have not undergone informal procurement methods during the past 5 years (this finding is a repeat of prior year finding #2020-003). Additionally, the most recent written procurement policies and procedures available are dated 2018. Cause: CFC is not adhering to its written procurement policies. Effect: Failure to follow established procurement policies may result in CFC purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: Unknown Recommendation: Train program and finance personnel on the required procurement processes using updated written procurement policies and procedures, and emphasize adherence to these policies and procedures. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2021-001 ? Material Weakness and Other Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/22 Applicable state programs: Texas Department of Family and Protective Services Texas Home Visiting Contract Number: 530-17-0015-00001 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Passed through DePelchin Children?s Center Prevention and Early Intervention Healthy Outcomes Through Prevention and Early Support Contract Number: 24304271, 24395927 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Criteria: Procurement ? The Uniform Guidance requires that nonprofit organizations conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards. Federal and state laws and regulations, as well as the Texas Workforce Commission, require simple and informal procurement methods for purchases with a value less than the Simplified Acquisition Threshold, which includes obtaining price or rate quotations from an adequate number of qualified sources. The Uniform Guidance ?200.318 states that nonprofit organizations must maintain records sufficient to detail the procurement process. The records must include the rationale for the procurement method, selection of contract type, contractor or vendor selection or rejection, and the basis for the contracted price. Condition and context: CFC did not comply with its written procurement policies or with the Uniform Guidance requirements. During our testing of 25 vendors charged in whole or in part to federal and state funds, we noted the following: ? Supporting documentation of the procurement process was not maintained for five of the 25 vendors, totaling approximately $350,000 in disbursements, $191,940 of which was charged directly to federal programs. ? One vendor was supported by a procurement checklist that was dated subsequent to the vendor invoice date. ? Three purchases for temporary staffing costs have not undergone informal procurement methods during the past 5 years (this finding is a repeat of prior year finding #2020-003). Additionally, the most recent written procurement policies and procedures available are dated 2018. Cause: CFC is not adhering to its written procurement policies. Effect: Failure to follow established procurement policies may result in CFC purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: Unknown Recommendation: Train program and finance personnel on the required procurement processes using updated written procurement policies and procedures, and emphasize adherence to these policies and procedures. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2021-001 ? Material Weakness and Other Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/22 Applicable state programs: Texas Department of Family and Protective Services Texas Home Visiting Contract Number: 530-17-0015-00001 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Passed through DePelchin Children?s Center Prevention and Early Intervention Healthy Outcomes Through Prevention and Early Support Contract Number: 24304271, 24395927 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Recommendation: Train program and finance personnel on the required procurement processes using updated written procurement policies and procedures, and emphasize adherence to these policies and procedures. Planned corrective action: Management will update written procurement policies and procedures and will train all program and finance staff on same. Responsible officer: Senior Director, Administrative Services, Kenneth Lavergne Estimated completion date: December 31, 2022
2020-003
Finding #2021-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/22 Criteria: Reporting ? Management of CFC is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs are allowable and reported in the correct period and that government grant revenue and receivables are properly reflected in the financial statements in accordance with generally accepted accounting principles. Condition and context: 2 of 2 Houston-Galveston Area Council grant billings and 2 of 2 Texas Workforce Commission grant billings tested showed no indication of review and approval by the Chief Financial Officer. Cause: CFC is not following its policies related to review and approval of monthly grant billings. Effect: Failure to adequately establish and maintain effective internal controls over grant billings could result in financial statement errors and reporting noncompliance. Recommendation: CFC should establish written policies and procedures and provide training to its employees related to review and approval of all billings. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2021-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/22 Criteria: Reporting ? Management of CFC is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs are allowable and reported in the correct period and that government grant revenue and receivables are properly reflected in the financial statements in accordance with generally accepted accounting principles. Condition and context: 2 of 2 Houston-Galveston Area Council grant billings and 2 of 2 Texas Workforce Commission grant billings tested showed no indication of review and approval by the Chief Financial Officer. Cause: CFC is not following its policies related to review and approval of monthly grant billings. Effect: Failure to adequately establish and maintain effective internal controls over grant billings could result in financial statement errors and reporting noncompliance. Recommendation: CFC should establish written policies and procedures and provide training to its employees related to review and approval of all billings. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2021-002 ? Significant Deficiency Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/22 Recommendation: CFC should establish written policies and procedures and provide training to its employees related to review and approval of all billings. Planned corrective action: Management will revise existing policies and will also train staff to ensure compliance. Management will also seek training from grantors to mitigate billing issues in the future. Finance staff will prepare the billings, program personnel will review billings, and the CFO will approve all billings prior to submission. Responsible officer: Chief Financial Officer, Alisa Ealy Estimated completion date: September 1, 2022
Finding #2021-003 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/22 Applicable state programs: Texas Department of Family and Protective Services Texas Home Visiting Contract Number: 530-17-0015-00001 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Passed through DePelchin Children?s Center Prevention and Early Intervention Healthy Outcomes Through Prevention and Early Support Contract Numbers: 24304271, 24395927 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Criteria: Allowable costs ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, ?200.405 and the State of Texas Uniform Grant Management Standards require that if a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, the cost may be allocated to benefitted projects on any reasonable documented basis. Condition and context: CFC allocates certain operating and administrative costs to its benefitting projects based on bi-weekly labor allocation sheets. The bi-weekly labor allocation sheets, which include time and effort expended on each project by employee, are compiled into monthly shared cost allocation worksheets reflecting a percentage for each program or project. 2 of 6 months of operating and administrative cost allocations tested (July 2021 and October 2021) were allocated using an incorrect monthly cost allocation worksheet. Cause: The finding occurred as a result of an error made in preparing and compiling the monthly cost allocation sheets in accordance with CFC?s policies and procedures. Effect: Allocation of shared operating and administrative costs may not be consistently applied to the benefitting federal, state, and other funding streams. Questioned costs: Unknown Recommendation: CFC should re-emphasize the policies and procedures for preparing and compiling monthly operating and administration cost allocation worksheets in order to be in compliance with Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, ?200.405 and the State of Texas Uniform Grant Management Standards. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2021-003 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/22 Applicable state programs: Texas Department of Family and Protective Services Texas Home Visiting Contract Number: 530-17-0015-00001 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Passed through DePelchin Children?s Center Prevention and Early Intervention Healthy Outcomes Through Prevention and Early Support Contract Numbers: 24304271, 24395927 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Criteria: Allowable costs ? Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, ?200.405 and the State of Texas Uniform Grant Management Standards require that if a cost benefits two or more projects or activities in proportions that cannot be determined because of the interrelationship of the work involved, the cost may be allocated to benefitted projects on any reasonable documented basis. Condition and context: CFC allocates certain operating and administrative costs to its benefitting projects based on bi-weekly labor allocation sheets. The bi-weekly labor allocation sheets, which include time and effort expended on each project by employee, are compiled into monthly shared cost allocation worksheets reflecting a percentage for each program or project. 2 of 6 months of operating and administrative cost allocations tested (July 2021 and October 2021) were allocated using an incorrect monthly cost allocation worksheet. Cause: The finding occurred as a result of an error made in preparing and compiling the monthly cost allocation sheets in accordance with CFC?s policies and procedures. Effect: Allocation of shared operating and administrative costs may not be consistently applied to the benefitting federal, state, and other funding streams. Questioned costs: Unknown Recommendation: CFC should re-emphasize the policies and procedures for preparing and compiling monthly operating and administration cost allocation worksheets in order to be in compliance with Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, ?200.405 and the State of Texas Uniform Grant Management Standards. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2021-003 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/22 Applicable state programs: Texas Department of Family and Protective Services Texas Home Visiting Contract Number: 530-17-0015-00001 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Passed through DePelchin Children?s Center Prevention and Early Intervention Healthy Outcomes Through Prevention and Early Support Contract Numbers: 24304271, 24395927 Contract Years: 09/01/20 ? 08/31/21, 09/01/21 ? 08/31/22 Recommendation: CFC should re-emphasize the policies and procedures for preparing and compiling monthly operating and administration cost allocation worksheets in order to be in compliance with Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, ?200.405 and the State of Texas Uniform Grant Management Standards. Planned corrective action: Management has employed contractors and is in the process of solidifying a permanent team in order to maintain continuity of key positions. We will also train our staff on the procedure to remain in compliance with Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, ?200.405 and the State of Texas Uniform Grant Management Standards. Responsible officer: Chief Financial Officer, Alisa Ealy Estimated completion date: December 31, 2022
Finding #2021-004 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Criteria: Reporting and Period of Performance ? In accordance with Uniform Guidance ?200.403(e) and in accordance with the contracts referenced above, all contract expenditures reported in the monthly financial reports must be reported on an accrual basis of accounting. Condition and context: During our testing of 36 non-payroll costs charged in whole or in part to the Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund grant, we noted that one expenditure totaling $15,640 was reported as an expense in August 2021, but goods or services related to the payment were received or provided during October 2020. These expenses were incorrectly included in the August 2021 monthly financial report. Cause: Due to a lack of adherence to generally accepted accounting principles (GAAP) and to reporting compliance requirements under Uniform Guidance, expenses were recorded and reported in the wrong period. Effect: Failure to have an effective system of internal control over financial reporting compliance could result in disallowed costs from the grantor. Recommendation: Re-emphasize CFC?s policies and procedures to ensure that all expenditures have been properly recorded in accordance with GAAP and the provisions of contracts and grant agreements. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2021-004 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Criteria: Reporting and Period of Performance ? In accordance with Uniform Guidance ?200.403(e) and in accordance with the contracts referenced above, all contract expenditures reported in the monthly financial reports must be reported on an accrual basis of accounting. Condition and context: During our testing of 36 non-payroll costs charged in whole or in part to the Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund grant, we noted that one expenditure totaling $15,640 was reported as an expense in August 2021, but goods or services related to the payment were received or provided during October 2020. These expenses were incorrectly included in the August 2021 monthly financial report. Cause: Due to a lack of adherence to generally accepted accounting principles (GAAP) and to reporting compliance requirements under Uniform Guidance, expenses were recorded and reported in the wrong period. Effect: Failure to have an effective system of internal control over financial reporting compliance could result in disallowed costs from the grantor. Recommendation: Re-emphasize CFC?s policies and procedures to ensure that all expenditures have been properly recorded in accordance with GAAP and the provisions of contracts and grant agreements. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2021-004 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Recommendation: Re-emphasize CFC policies and procedures to ensure that all expenditures have been properly recorded in accordance with GAAP and the provisions of contracts and grant agreements. Planned corrective action: Management is in the process of recruiting and solidifying a permanent team in order to maintain continuity of key positions. We will continue to train program and accounting staff, and ensure mastery, on the importance of remitting invoices in a timely fashion. We will also ensure that expenditures are recorded in accordance with GAAP. Responsible officer: Chief Financial Officer, Alisa Ealy Estimated completion date: December 31, 2022
Finding #2021-005 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Criteria: Special Tests and Provisions ? CFC?s contract with Houston-Galveston Area Council requires that any equipment or real property purchased with grant funds with an acquisition cost of $1,500 or more be recorded, described, tagged, and monitored as to condition and disposition. Additionally, no less than once a year, a physical inventory of these items is to be conducted. Condition and context: During the audit, we noted that the most recent inventory list was dated in 2020 and that no physical inventory was performed in 2021 in accordance with its written policies and procedures. Cause: CFC is not adhering to its written fixed asset and inventory policies. Effect: Failure to adequately establish and maintain effective internal controls over inventory results in being out of compliance with contract requirements. Recommendation: Re-emphasize CFC?s policies and procedures related to equipment and real property purchased under the contracts. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2021-005 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Criteria: Special Tests and Provisions ? CFC?s contract with Houston-Galveston Area Council requires that any equipment or real property purchased with grant funds with an acquisition cost of $1,500 or more be recorded, described, tagged, and monitored as to condition and disposition. Additionally, no less than once a year, a physical inventory of these items is to be conducted. Condition and context: During the audit, we noted that the most recent inventory list was dated in 2020 and that no physical inventory was performed in 2021 in accordance with its written policies and procedures. Cause: CFC is not adhering to its written fixed asset and inventory policies. Effect: Failure to adequately establish and maintain effective internal controls over inventory results in being out of compliance with contract requirements. Recommendation: Re-emphasize CFC?s policies and procedures related to equipment and real property purchased under the contracts. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2021-005 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Recommendation: Re-emphasize CFC?s policies and procedures related to equipment and real property purchased under the contracts. Planned corrective action: Management will train staff on the proper inventory procedures. Management will track, tag, and count, at least annually, each item valued at $1,500 or more. We will also designate a team member to monitor Houston-Galveston Area Council compliance. Responsible officer: Senior Director, Administrative Services, Kenneth Lavergne Estimated completion date: September 1, 2022
Finding #2021-006 ? Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Criteria: Special Tests and Provisions ? CFC?s contract with Houston-Galveston Area Council requires that a detailed cost allocation plan be furnished to Houston-Galveston Area Council no later than 30 days after the first effective date of the contract. Condition and context: During the audit, we noted that a cost allocation plan has not been submitted to Houston-Galveston Area Council since June 2020. Cause: CFC is not adhering to the contract requirements related to providing the cost allocation plan within 30 days of the effective date of the contract. Effect: Failure to furnish a cost allocation plan to Houston-Galveston Area Council no later than 30 days after the first effective date of the contract results in being out of compliance with contract requirements. Questioned costs: None Recommendation: Develop a schedule of required submissions for grants, which includes furnishing a cost allocation plan to Houston-Galveston Area Council no later than 30 days after the first effective date of the contract. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2021-006 ? Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Criteria: Special Tests and Provisions ? CFC?s contract with Houston-Galveston Area Council requires that a detailed cost allocation plan be furnished to Houston-Galveston Area Council no later than 30 days after the first effective date of the contract. Condition and context: During the audit, we noted that a cost allocation plan has not been submitted to Houston-Galveston Area Council since June 2020. Cause: CFC is not adhering to the contract requirements related to providing the cost allocation plan within 30 days of the effective date of the contract. Effect: Failure to furnish a cost allocation plan to Houston-Galveston Area Council no later than 30 days after the first effective date of the contract results in being out of compliance with contract requirements. Questioned costs: None Recommendation: Develop a schedule of required submissions for grants, which includes furnishing a cost allocation plan to Houston-Galveston Area Council no later than 30 days after the first effective date of the contract. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2021-006 ? Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-21, 301-22 Contract Years: 10/01/20 ? 09/30/21, 10/01/21 ? 09/30/22 Recommendation: Develop a schedule of required submissions for grants, which includes furnishing a cost allocation plan to Houston-Galveston Area Council no later than 30 days after the first effective date of the contract. Planned corrective action: Going forward, management will submit a cost allocation plan to Houston-Galveston Area Council no later than 30 days after the first effective date of a contract. Responsible officer: Chief Financial Officer, Alisa Ealy Estimated completion date: October 1, 2022
Finding #2021-007 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Harris County COVID-19 ? Coronavirus Relief Fund Assistance Listing #: 21.019 Contract Number: N/A Contract Year: 03/11/20 ? 12/30/20 Criteria: Allowable Costs and Period of Performance ? Management is responsible for having an internal control system in place to ensure that only allowable costs in accordance with applicable federal requirements are recorded and allocated to federal awards. Additionally, allowable costs must include the delivery of goods and services in the period of performance of the grant. In accordance with Uniform Guidance ?200.403, allowable costs must be incurred during the award contract period. Condition and context: We noted that one expenditure totaling $40,000 for website development in 2021 was charged to the Coronavirus Relief Fund (CRF) grant. The CRF grant period ended December 31, 2020, and therefore these costs were not incurred in the period of performance and are considered unallowable. This finding was also reported in fiscal year 2020 as finding #2020-005. Cause: Policies and procedures were not effective to determine that only allowable costs in the period of performance were charged to this grant. Effect: Failure to adequately establish and maintain effective internal controls over disbursements resulted in unallowable costs being charged to a program. Questioned costs: $40,000 Recommendation: Re-emphasize CFC?s policies and procedures for determining allowable costs and period of performance for each grant. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2021-007 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Harris County COVID-19 ? Coronavirus Relief Fund Assistance Listing #: 21.019 Contract Number: N/A Contract Year: 03/11/20 ? 12/30/20 Criteria: Allowable Costs and Period of Performance ? Management is responsible for having an internal control system in place to ensure that only allowable costs in accordance with applicable federal requirements are recorded and allocated to federal awards. Additionally, allowable costs must include the delivery of goods and services in the period of performance of the grant. In accordance with Uniform Guidance ?200.403, allowable costs must be incurred during the award contract period. Condition and context: We noted that one expenditure totaling $40,000 for website development in 2021 was charged to the Coronavirus Relief Fund (CRF) grant. The CRF grant period ended December 31, 2020, and therefore these costs were not incurred in the period of performance and are considered unallowable. This finding was also reported in fiscal year 2020 as finding #2020-005. Cause: Policies and procedures were not effective to determine that only allowable costs in the period of performance were charged to this grant. Effect: Failure to adequately establish and maintain effective internal controls over disbursements resulted in unallowable costs being charged to a program. Questioned costs: $40,000 Recommendation: Re-emphasize CFC?s policies and procedures for determining allowable costs and period of performance for each grant. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2021-007 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Harris County COVID-19 ? Coronavirus Relief Fund Assistance Listing #: 21.019 Contract Number: N/A Contract Year: 03/11/20 ? 12/30/20 Recommendation: Re-emphasize CFC?s policies and procedures for determining allowable costs and period of performance for each grant. Planned corrective action: Management will adhere to its policies related to allowable costs charged to the grants. Management will ensure that expenditures are not outside the period of performance and will be able to demonstrate that expenditures are grant related. Management will also designate a team member to monitor compliance. Responsible officer: Chief Financial Officer, Alisa Ealy Estimated completion date: September 1, 2022
2020-005
FAC accepted this audit on September 28, 2021 — management decision was due March 28, 2022.
Finding #2020-002 ? Material Weakness Applicable federal programs: U. S. Department of the Treasury Passed through Harris County Coronavirus Relief Fund Assistance Listing #: 21.019 Contract Number: 2920CCQ002 Contract Year: 03/11/20 ? 12/30/20 U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-20, 301-21 Contract Years: 10/01/19 ? 09/30/20, 10/01/20 ? 09/30/21 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/21 Criteria: Management is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs subject to the Uniform Guidance are accurately reported on the SEFA. Condition and context: The finding reported in #2020-001 is as follows: ? A federal award passed through a state entity with expenditures of approximately $580,000 was not properly identified as a federal program, and omitted from the schedule of expenditures of federal awards (SEFA). Effect: Failure to have an effective system of internal control over identifying federal programs could result in errors in SEFA reporting. Questioned costs: None Recommendation: See finding #2020-001. Views of responsible officers and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2020-002 ? Material Weakness Applicable federal programs: U. S. Department of the Treasury Passed through Harris County Coronavirus Relief Fund Assistance Listing #: 21.019 Contract Number: 2920CCQ002 Contract Year: 03/11/20 ? 12/30/20 U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-20, 301-21 Contract Years: 10/01/19 ? 09/30/20, 10/01/20 ? 09/30/21 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/21 Criteria: Management is responsible for establishing and maintaining an effective system of internal control over government grant reporting to ensure all costs subject to the Uniform Guidance are accurately reported on the SEFA. Condition and context: The finding reported in #2020-001 is as follows: ? A federal award passed through a state entity with expenditures of approximately $580,000 was not properly identified as a federal program, and omitted from the schedule of expenditures of federal awards (SEFA). Effect: Failure to have an effective system of internal control over identifying federal programs could result in errors in SEFA reporting. Questioned costs: None Recommendation: See finding #2020-001. Views of responsible officers and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2020-002 ? Material Weakness Applicable federal programs: U. S. Department of the Treasury Passed through Harris County Coronavirus Relief Fund Assistance Listing #: 21.019 Contract Number: 2920CCQ002 Contract Year: 03/11/20 ? 12/30/20 U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-20, 301-21 Contract Years: 10/01/19 ? 09/30/20, 10/01/20 ? 09/30/21 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/21 Recommendation: See finding #2020-001. Planned corrective action: The omission of a federal contract from the SEFA occurred due to staff turnover and vacancies, necessitated by a change to more highly trained accounting and procurement staff as we continue to grow, and by a vacancy in the Chief Financial Officer position during most of 2020. We are actively recruiting for an Administrative Services Director position to ensure compliance with all federal and state contract requirements. Training will be provided for all related staff on policies and procedures. We filled the Chief Financial Officer position in late 2020, and have hired three formally trained accountants. We are interviewing for a Senior Manager of Accounting and Compliance position whose duties will include reviewing contracts and conducting internal audits. Responsible officer: Lizette Mandola, Chief Financial Officer Estimated completion date: November 15, 2021
Finding #2020-003 ? Material Weakness and Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-20, 301-21 Contract Years: 10/01/19 ? 09/30/20, 10/01/20 ? 09/30/21 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/21 Criteria: Procurement ? The Uniform Guidance requires that nonprofit organizations conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards. Federal and state laws and regulations, as well as the Texas Workforce Commission, require simple and informal procurement methods for purchases with a value less than the Simplified Acquisition Threshold which includes obtaining price or rate quotations from an adequate number of qualified sources. The Uniform Guidance ?200.318 states that nonprofit organizations must maintain records sufficient to detail the procurement process. The records must include the rationale for the procurement method, selection of contract type, contractor or vendor selection or rejection, and the basis for the contracted price. Condition and context: During the year ended December 31, 2020, CFC did not comply with its written procurement policies or with the Uniform Guidance requirements. During our testing of 25 vendors charged in whole or in part to federal and state funds, we noted the following: ? Supporting documentation of the procurement process was not maintained for two of the 25 vendors, totaling $284,580 in disbursements. One of these two vendors was supported only by a procurement checklist that was dated subsequent to the vendor invoice date. ? Two of the 25 vendors had inadequate documentation of vendor comparisons and no rationale for vendor selection. ? Two of the 25 vendors were considered to be sole source vendors, but did not appear to have sufficient justification documentation. ? Two purchases for temporary staffing costs have not undergone informal procurement methods during the past 5 years (this finding is a repeat of prior year finding #2019-003). Cause: CFC is not adhering to its written procurement policies. Effect: Failure to follow established procurement policies may result in CFC purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: Unknown Recommendation: Re-emphasize to program and finance personnel the required procurement process and adherence to CFC?s policies and procedures. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2020-003 ? Material Weakness and Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-20, 301-21 Contract Years: 10/01/19 ? 09/30/20, 10/01/20 ? 09/30/21 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/21 Criteria: Procurement ? The Uniform Guidance requires that nonprofit organizations conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards. Federal and state laws and regulations, as well as the Texas Workforce Commission, require simple and informal procurement methods for purchases with a value less than the Simplified Acquisition Threshold which includes obtaining price or rate quotations from an adequate number of qualified sources. The Uniform Guidance ?200.318 states that nonprofit organizations must maintain records sufficient to detail the procurement process. The records must include the rationale for the procurement method, selection of contract type, contractor or vendor selection or rejection, and the basis for the contracted price. Condition and context: During the year ended December 31, 2020, CFC did not comply with its written procurement policies or with the Uniform Guidance requirements. During our testing of 25 vendors charged in whole or in part to federal and state funds, we noted the following: ? Supporting documentation of the procurement process was not maintained for two of the 25 vendors, totaling $284,580 in disbursements. One of these two vendors was supported only by a procurement checklist that was dated subsequent to the vendor invoice date. ? Two of the 25 vendors had inadequate documentation of vendor comparisons and no rationale for vendor selection. ? Two of the 25 vendors were considered to be sole source vendors, but did not appear to have sufficient justification documentation. ? Two purchases for temporary staffing costs have not undergone informal procurement methods during the past 5 years (this finding is a repeat of prior year finding #2019-003). Cause: CFC is not adhering to its written procurement policies. Effect: Failure to follow established procurement policies may result in CFC purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: Unknown Recommendation: Re-emphasize to program and finance personnel the required procurement process and adherence to CFC?s policies and procedures. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2020-003 ? Material Weakness and Noncompliance Applicable federal and state programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-20, 301-21 Contract Years: 10/01/19 ? 09/30/20, 10/01/20 ? 09/30/21 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/21 Recommendation: Re-emphasize to program and finance personnel the required procurement process and adherence to CFC?s policies and procedures. Planned corrective action: Non-compliance with existing procurement policies occurred due to staff turnover and a vacancy in the Chief Financial Officer position for most of 2019 and 2020. We have addressed this with a change to a more highly trained accounting and procurement staff and will continue to hire at this level, as we continue to grow. Responsible officer: Lizette Mandola, Chief Financial Officer Estimated completion date: November 15, 2021
2019-003
Finding #2020-004 ? Significant Deficiency and Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-20, 301-21 Contract Years: 10/01/19 ? 09/30/20, 10/01/20 ? 09/30/21 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/21 Criteria: Allowable Costs, Period of Performance and Reporting ? In accordance with Uniform Guidance ?200.403, allowable costs must be incurred during the approved budget period. In accordance with Uniform Guidance (UG) ?200.403(e) and in accordance with the contracts referenced above, all contract expenditures reported in the monthly financial reports must be reported on an accrual basis of accounting. Condition and context: During our testing of 46 non-payroll costs charged in whole or in part to the Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund grant, we noted that three expenditures totaling $106,724 were incorrectly reported as an expense for the 2019-2020 contract year ended September 30, 2020. Goods or services related to $29,550 of the expenditures were received or provided during the last quarter of 2020, and $77,174 of the goods and services will not be received or provided until 2021 and reported under the contracts ending September 30, 2020. These expenses were incorrectly included in the September 2020 monthly financial report and grant closeout report. Additionally, during our testing of 46 non-payroll costs charged in whole or in part to the Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund grant, we noted that one expenditure for $100,000 for project management consulting were for goods or services provided after the end of the respective contract period of September 30, 2020. Additionally, under the terms of the federally-funded contract passed through the Houston-Galveston Area Council, consultant fees are limited to $710 per day, unless prior approval is given by WorkForce board or the Texas WorkForce Commission. For this contract, the hourly rate ($145) exceeded the calculated hourly rate ($88.75) allowed under the contract without prior approval. Cause: Due to a lack of adherence to GAAP and to allowable costs and period of performance compliance requirements under UG, expenses were recorded, reported, and reimbursed prior to receiving the goods or services. Effect: Failure to have an effective system of internal control over financial reporting and period of performance compliance resulted in an overstatement of grant expenses and grant revenue and could result in disallowed costs from the grantor. Questioned costs: $206,724 Recommendation: Re-emphasize CFC policies and procedures to ensure that all expenditures have been properly recorded in accordance with GAAP and the provisions of contracts and grant agreements. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2020-004 ? Significant Deficiency and Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-20, 301-21 Contract Years: 10/01/19 ? 09/30/20, 10/01/20 ? 09/30/21 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/21 Criteria: Allowable Costs, Period of Performance and Reporting ? In accordance with Uniform Guidance ?200.403, allowable costs must be incurred during the approved budget period. In accordance with Uniform Guidance (UG) ?200.403(e) and in accordance with the contracts referenced above, all contract expenditures reported in the monthly financial reports must be reported on an accrual basis of accounting. Condition and context: During our testing of 46 non-payroll costs charged in whole or in part to the Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund grant, we noted that three expenditures totaling $106,724 were incorrectly reported as an expense for the 2019-2020 contract year ended September 30, 2020. Goods or services related to $29,550 of the expenditures were received or provided during the last quarter of 2020, and $77,174 of the goods and services will not be received or provided until 2021 and reported under the contracts ending September 30, 2020. These expenses were incorrectly included in the September 2020 monthly financial report and grant closeout report. Additionally, during our testing of 46 non-payroll costs charged in whole or in part to the Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund grant, we noted that one expenditure for $100,000 for project management consulting were for goods or services provided after the end of the respective contract period of September 30, 2020. Additionally, under the terms of the federally-funded contract passed through the Houston-Galveston Area Council, consultant fees are limited to $710 per day, unless prior approval is given by WorkForce board or the Texas WorkForce Commission. For this contract, the hourly rate ($145) exceeded the calculated hourly rate ($88.75) allowed under the contract without prior approval. Cause: Due to a lack of adherence to GAAP and to allowable costs and period of performance compliance requirements under UG, expenses were recorded, reported, and reimbursed prior to receiving the goods or services. Effect: Failure to have an effective system of internal control over financial reporting and period of performance compliance resulted in an overstatement of grant expenses and grant revenue and could result in disallowed costs from the grantor. Questioned costs: $206,724 Recommendation: Re-emphasize CFC policies and procedures to ensure that all expenditures have been properly recorded in accordance with GAAP and the provisions of contracts and grant agreements. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2020-004 ? Significant Deficiency and Other Noncompliance Applicable federal programs: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund Assistance Listing #: 93.575/93.596 Contract Numbers: 301-20, 301-21 Contract Years: 10/01/19 ? 09/30/20, 10/01/20 ? 09/30/21 Passed through the Texas Workforce Commission Child Care and Development Block Grant Assistance Listing #: 93.575 Contract Number: 2920CCQ002 Contract Year: 12/01/19 ? 11/30/21 Recommendation: Re-emphasize CFC policies and procedures to ensure that all expenditures have been properly recorded in accordance with GAAP and the provisions of contracts and grant agreements. Planned corrective action: The lack of proper application of the prepaid accounting rules and the resulting errors in the financial statements, and in allowability, period of performance, and reporting related to the major programs occurred due to a lack of historical experience for our organization with this type of novelty curriculum-related purchases. Additionally, staff turnover and vacancies, necessitated by a change to formally trained accounting and procurement staff as we continue to grow, as well as a vacancy in the Chief Financial Officer position during most of 2020, contributed to the findings. We have reviewed all federal and TWC regulations as a result of this finding. We are actively recruiting for an Administrative Services Director position to ensure compliance with all federal and state contract requirements. Training will be provided for all related staff on grant-related deliverables, policies and procedures. We filled the Chief Financial Officer position in late 2020, have hired three formally trained accountants and are interviewing for a Senior Manager of Accounting and Compliance position whose duties will include conducting internal audits. We will request clarification from TWC and HGAC in advance of any future unusual or unique purchases. Responsible officer: Lizette Mandola, Chief Financial Officer Estimated completion date: November 15, 2021
Finding #2020-005 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Harris County Coronavirus Relief Fund Assistance Listing #: 21.019 Contract Number: 2920CCQ002 Contract Year: 03/11/20 ? 12/30/20 Criteria: Allowable Costs and Period of Performance ? Management is responsible for having an internal control system in place to ensure that only allowable costs in accordance with applicable federal requirements are recorded and allocated to federal awards. Additionally, allowable costs must include the delivery of goods and services in the period of performance of the grant. In accordance with Uniform Guidance ?200.403, allowable costs must be incurred during the award contract period. Condition and context: During our testing of 41 non-payroll costs charged to the Coronavirus Relief Fund grant (CRF), we noted that one expenditure totaling $40,000 for website development was not provided in 2020. The CRF grant period ended December 31, 2020, therefore these costs were not incurred in the period of performance and are considered unallowable. Cause: Policies and procedures were not effective to determine that only allowable costs in the period of availability were charged to this grant. Effect: Failure to adequately establish and maintain effective internal controls over disbursements may result in unallowable costs being charged to a program. Questioned costs: $40,000 Recommendation: Re-emphasize CFC policies and procedures for determining allowable costs and period of availability for each grant. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2020-005 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Harris County Coronavirus Relief Fund Assistance Listing #: 21.019 Contract Number: 2920CCQ002 Contract Year: 03/11/20 ? 12/30/20 Criteria: Allowable Costs and Period of Performance ? Management is responsible for having an internal control system in place to ensure that only allowable costs in accordance with applicable federal requirements are recorded and allocated to federal awards. Additionally, allowable costs must include the delivery of goods and services in the period of performance of the grant. In accordance with Uniform Guidance ?200.403, allowable costs must be incurred during the award contract period. Condition and context: During our testing of 41 non-payroll costs charged to the Coronavirus Relief Fund grant (CRF), we noted that one expenditure totaling $40,000 for website development was not provided in 2020. The CRF grant period ended December 31, 2020, therefore these costs were not incurred in the period of performance and are considered unallowable. Cause: Policies and procedures were not effective to determine that only allowable costs in the period of availability were charged to this grant. Effect: Failure to adequately establish and maintain effective internal controls over disbursements may result in unallowable costs being charged to a program. Questioned costs: $40,000 Recommendation: Re-emphasize CFC policies and procedures for determining allowable costs and period of availability for each grant. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2020-005 ? Significant Deficiency and Other Noncompliance Applicable federal program: U. S. Department of the Treasury Passed through Harris County Coronavirus Relief Fund Assistance Listing #: 21.019 Contract Number: 2920CCQ002 Contract Year: 03/11/20 ? 12/30/20 Recommendation: Re-emphasize CFC policies and procedures for determining allowable costs and period of availability for each grant. Planned corrective action: The lack of proper application of the prepaid accounting rules and the resulting errors in the financial statements, and in allowability, period of performance, and reporting related to the major programs occurred due to a lack of historical experience for our organization with this type of novelty curriculum-related purchases. Additionally, staff turnover and vacancies, necessitated by a change to formally trained accounting and procurement staff as we continue to grow, as well as a vacancy in the Chief Financial Officer position during most of 2020, contributed to the findings. We have reviewed all federal regulations as a result of this finding. We are actively recruiting for an Administrative Services Director position to ensure compliance with all federal and state contract requirements. Training will be provided for all related staff on grant-related deliverables, policies and procedures. We filled the Chief Financial Officer position in late 2020, have hired three formally trained accountants and are interviewing for a Senior Manager of Accounting and Compliance position whose duties will include conducting internal audits. We will request clarification from our federal and state grantors in advance of any future unusual or unique purchases. Responsible officer: Lizette Mandola, Chief Financial Officer Estimated completion date: November 15, 2021
FAC accepted this audit on September 1, 2020 — management decision was due March 1, 2021.
Finding #2019-002 ? Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund CFDA #: 93.575/93.596 Contract Numbers: 301-19, 301-20 Contract Years: 10/01/18 ? 09/30/19, 10/01/19 ? 09/30/20 Criteria: Allowable Costs ? Costs charged to federal programs must be allowable and be determined in accordance with generally accepted accounting principles in accordance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Further, allowable costs should be incurred during the contract period authorized under the federal award. Condition and context: During our testing of 40 non-payroll disbursements, we noted the following: ? 1 disbursement for temporary services of $568 was incorrectly charged to the grant under the 2019-2020 contract due to a coding error. ? 1 disbursement for a three-year subscription service was charged in full to the grant in 2019. This error resulted in an overcharge to the grant for the 2018-2019 contract year totaling $6,930. Cause: The lack of adherence to the Uniform Guidance resulted in unallowable costs being billed and allowable costs being billed in the wrong period. Effect: Errors in allowability and timing of costs charged to the grant could result in over-reimbursement or under- reimbursement of costs. Questioned costs: $7,498 Recommendation: Re-emphasize to program and accounting personnel CFC?s policy and procedures regarding the allowability of costs charged to the grant. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2019-002 ? Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund CFDA #: 93.575/93.596 Contract Numbers: 301-19, 301-20 Contract Years: 10/01/18 ? 09/30/19, 10/01/19 ? 09/30/20 Criteria: Allowable Costs ? Costs charged to federal programs must be allowable and be determined in accordance with generally accepted accounting principles in accordance with the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. Further, allowable costs should be incurred during the contract period authorized under the federal award. Condition and context: During our testing of 40 non-payroll disbursements, we noted the following: ? 1 disbursement for temporary services of $568 was incorrectly charged to the grant under the 2019-2020 contract due to a coding error. ? 1 disbursement for a three-year subscription service was charged in full to the grant in 2019. This error resulted in an overcharge to the grant for the 2018-2019 contract year totaling $6,930. Cause: The lack of adherence to the Uniform Guidance resulted in unallowable costs being billed and allowable costs being billed in the wrong period. Effect: Errors in allowability and timing of costs charged to the grant could result in over-reimbursement or under- reimbursement of costs. Questioned costs: $7,498 Recommendation: Re-emphasize to program and accounting personnel CFC?s policy and procedures regarding the allowability of costs charged to the grant. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2019-002 ? Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund CFDA #: 93.575/93.596 Contract Numbers: 301-19, 301-20 Contract Years: 10/01/18 ? 09/30/19, 10/01/19 ? 09/30/20 Recommendation: Re-emphasize to program and accounting personnel CFC?s policy and procedures regarding the allowability of costs charged to the grant. Planned corrective action: Management staff will meet with the Program Leadership team, including managers responsible for recommending program expense codes to conduct in-service training and re-emphasize the program and accounting policy. Additionally, the Controller and the COO will conduct a training session with the Finance team to review the policy and emphasize the importance of reviewing program expense codes recommended by the Program Leadership team. Responsible officer: Ken Kramer, Controller Estimated completion date: June 30, 2020
Finding #2019-003 ? Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund CFDA #: 93.575/93.596 Contract Numbers: 301-19, 301-20 Contract Years: 10/01/18 ? 09/30/19, 10/01/19 ? 09/30/20 Criteria: Procurement ? Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards. Federal and state laws and regulations, as well as, the Texas Workforce Commission require simple and informal procurement methods for purchases with a value less than the Simplified Acquisition Threshold which includes obtaining price or rate quotations from an adequate number of qualified sources. Condition and context: During our testing of 25 non-payroll costs charged to the major program, we noted that two purchases for temporary staffing costs did not undergo informal procurement methods. Cause: Failure to adhere to CFC?s procurement policies resulted in noncompliance. Effect: Failure to follow established procurement policies may result in CFC purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: Unknown Recommendation: Re-emphasize to program personnel the procurement process and adherence to CFC?s policies and procedures. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding #2019-003 ? Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund CFDA #: 93.575/93.596 Contract Numbers: 301-19, 301-20 Contract Years: 10/01/18 ? 09/30/19, 10/01/19 ? 09/30/20 Criteria: Procurement ? Nonprofit organizations are required to conduct procurement transactions in a manner providing full and open competition consistent with standards prescribed in Uniform Guidance, Subtitle III Procurement Standards. Federal and state laws and regulations, as well as, the Texas Workforce Commission require simple and informal procurement methods for purchases with a value less than the Simplified Acquisition Threshold which includes obtaining price or rate quotations from an adequate number of qualified sources. Condition and context: During our testing of 25 non-payroll costs charged to the major program, we noted that two purchases for temporary staffing costs did not undergo informal procurement methods. Cause: Failure to adhere to CFC?s procurement policies resulted in noncompliance. Effect: Failure to follow established procurement policies may result in CFC purchasing goods or services for more than would be necessary if required competitive procurement procedures had been followed. Questioned costs: Unknown Recommendation: Re-emphasize to program personnel the procurement process and adherence to CFC?s policies and procedures. Views of responsible officials and planned corrective actions: Management agrees with the finding. See Corrective Action Plan.
Finding #2019-003 ? Other Noncompliance Applicable federal program: U. S. Department of Health and Human Services Passed through Houston-Galveston Area Council Child Care and Development Block Grant/Child Care Mandatory and Matching Funds of the Child Care and Development Fund CFDA #: 93.575/93.596 Contract Numbers: 301-19, 301-20 Contract Years: 10/01/18 ? 09/30/19, 10/01/19 ? 09/30/20 Recommendation: Re-emphasize to program personnel the procurement process and adherence to CFC?s policies and procedures. Planned corrective action: Management staff will meet with the Program Leadership team, including managers responsible for purchasing and coding, and re-emphasize the procurement and purchase request policy. Additionally, the Controller and the COO will conduct a training session with the Finance team and the Provider Resource Specialist to ensure compliance with the revised purchase process. Responsible officer: Rahim Balsara, Chief Operating Officer Estimated completion date: July 31, 2020
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