EIN: 770222088
UEI: SBH3C6RT3J96
Audited by: BlueBird CPAs
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 5, 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 5, 2026 (5 days from today).
What is a management decision? →Finding 2025-001: Reporting Type of Finding: Internal Control Over Compliance and Compliance - Significant Deficiency Applicable To: (See "Schedule of Findings and Questioned Costs" for table) Criteria: Temporary Assistance to Needy Families agreements require the Center to prepare and submit quarterly federal financial reports within 45 days after the end of each quarter. Head Start agreement requires the Center to prepare and submit semi-annual and annual federal financial reports within 90 days after the end of each period. In addition, the Center is required to submit final federal financial report within 120 days after the project period ends. Condition/Context: Temporary Assistance to Needy Families: • We noted that 7 out of 11 federal financial reports were submitted late. Head Start: • We noted that 1 out of 1 semi-annual federal financial report was submitted late; • We noted that 2 out of 2 annual federal financial reports were submitted late; and • We were not able to verify submission of 1 out 1 final federal financial report. Questioned costs are not applicable as these instances of noncompliance are procedural in nature and do not represent mischarged amounts to a grant. Cause: Inadequate monitoring of the submission of the required reports resulted in the untimely submission to the granting agency. Effect: Without timely reports, the Center was unable to ensure that the goals and purposes of the grant had been achieved. Repeat Finding from the Prior Audit: No. Recommendation: We recommend that the Center reviews the grant awards and prepares a listing of all the required reports with the required due dates for monitoring purposes and maintains the evidence of submissions. Management’s Response/ Planned Corrective Action: Management acknowledges this finding and will address remediation in the accompanying corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2025-001: Reporting Type of Finding: Internal Control Over Compliance and Compliance - Significant Deficiency Applicable To: (See "Schedule of Findings and Questioned Costs" for table) Criteria: Temporary Assistance to Needy Families agreements require the Center to prepare and submit quarterly federal financial reports within 45 days after the end of each quarter. Head Start agreement requires the Center to prepare and submit semi-annual and annual federal financial reports within 90 days after the end of each period. In addition, the Center is required to submit final federal financial report within 120 days after the project period ends. Condition/Context: Temporary Assistance to Needy Families: • We noted that 7 out of 11 federal financial reports were submitted late. Head Start: • We noted that 1 out of 1 semi-annual federal financial report was submitted late; • We noted that 2 out of 2 annual federal financial reports were submitted late; and • We were not able to verify submission of 1 out 1 final federal financial report. Questioned costs are not applicable as these instances of noncompliance are procedural in nature and do not represent mischarged amounts to a grant. Cause: Inadequate monitoring of the submission of the required reports resulted in the untimely submission to the granting agency. Effect: Without timely reports, the Center was unable to ensure that the goals and purposes of the grant had been achieved. Repeat Finding from the Prior Audit: No. Recommendation: We recommend that the Center reviews the grant awards and prepares a listing of all the required reports with the required due dates for monitoring purposes and maintains the evidence of submissions. Management’s Response/ Planned Corrective Action: Management acknowledges this finding and will address remediation in the accompanying corrective action plan.
Finding 2025-001: Reporting Management’s Response: The Center acknowledges the finding and recognizes that inadequate monitoring of federal financial reporting deadlines resulted in untimely submissions to the granting agencies. We understand that timely reporting is critical to ensure the goals and purposes of federal grants are achieved and to maintain compliance with federal award requirements. Action: The Center will implement the following corrective actions to address the reporting compliance deficiency: Action 1: Development of Comprehensive Federal Reporting Calendar The Grants Manager and Director of Finance will create and maintain a detailed federal reporting calendar that includes: • All federal award identification numbers and grant periods • Complete listing of all required reports (quarterly, semi-annual, annual, and final) • Report due dates calculated based on grant agreement requirements Action 2: Implementation of Automated Reminder System The Center will establish a digital tracking system with automated reminders: • Utilize calendar management software to set automated email alerts • Configure reminders to be sent 30 days, 15 days, 7 days, and 2 days before each deadline Action 3: Enhanced Document Retention and Verification Process To ensure submission verification, the Center will: • Maintain a centralized electronic filing system for all federal reports • Retain submission confirmation emails and system-generated receipts Responsible Official: Shelley Mayhugh, Director of Finance Date of Completion: 06/30/2026
FAC accepted this audit on March 21, 2025 — management decision was due September 21, 2025.
FAC accepted this audit on March 8, 2024 — management decision was due September 8, 2024.
FAC accepted this audit on March 22, 2023 — management decision was due September 22, 2023.
FAC accepted this audit on March 17, 2022 — management decision was due September 17, 2022.
FAC accepted this audit on January 26, 2021 — management decision was due July 26, 2021.
FAC accepted this audit on March 10, 2020 — management decision was due September 10, 2020.
FAC accepted this audit on January 23, 2019 — management decision was due July 23, 2019.
FAC accepted this audit on March 29, 2018 — management decision was due September 29, 2018.
FAC accepted this audit on March 9, 2017 — management decision was due September 9, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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