EIN: 810394623
UEI: YTLXJF6E2H16
Data as of August 20, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on May 9, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by November 9, 2023, which was (1016 days ago).
What is a management decision? →Lack of Segregation of Duties Criteria: Management is responsible for establishing and maintaining internal control. Adequate segregation of duties is a key control in preventing and detecting errors or irregularities. To protect the Organization?s assets, proper segregation of the recordkeeping, custody, and authorization functions should be in place, and where management decides segregation of duties may not be cost effective, compensating controls should be in place. Condition: Due to one employee being employed within the Organization, segregation of accounting duties necessary to ensure adequate internal accounting control is not possible. One employee is responsible for billing, collecting, recording, and depositing receipts as well as reconciling bank accounts. Context: This is not unusual in Organizations the size of Billings Child Care Association; however, the Board of Directors should be constantly aware of this condition and realize that the concentration of duties and responsibilities to one individual is not desirable from an internal control point of view. Effect: Inadequate segregation of duties could adversely affect the Organization?s ability to detect misstatements in a timely period by employees in the normal course of performing their assigned functions. Cause: The Organization informed us that due to a lack of resources, hiring more than one employee is not feasible. Recommendation: We recommend Billings Child Care Association?s Board of Directors and management be mindful that limited staffing increases the risks in safeguarding the Organization?s assets and the proper recording of its financial activity and, where possible, implement oversight procedures to ensure that internal control policies and procedures are being followed by staff. View of Responsible Official: Concur
Billings Child Care Association is aware of the lack of segregation of duties within the Organization and has implemented oversight procedures to ensure that internal control policies and procedures are being implemented by staff.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 31, 2021. 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 May 1, 2022, which was (1573 days ago).
What is a management decision? →2020-001 Reporting - Late Audit Submission Funding Agency: U.S. Department of Agriculture Title: Child and Adult Care Food Program CFDA Number: 10.558 Criteria or Specific Requirement: As required by the Federal Register notice dated June 26, 2007, auditees are required to submit a completed Form SF-SAC, along with one complete reporting package to the Federal Audit Clearinghouse on/before the earlier of 30 days after receipt of the auditor's report or nine months after the end of the audit period. During 2020, this requirement was extended by six months for audits due March 31, 2021. Condition: An SF-SAC report was not timely filed. Context: Due to the COVID-19 pandemic and other extenuating circumstances, audit fieldwork was not able to begin until June 2021. Due to the late start, the audit was unable to be submitted to the Federal Audit Clearinghouse in a timely manner. Questioned Costs: To be determined by grantor. Effect: The Association is at risk of jeopardizing the continued funding provided by the federal agency. Cause: Limited administrative support makes completing the administrative tasks onerous including ensuring interentity transactions get entered in both sets of financial data. Auditor's Recommendations: We recommend that the Association implement processes to ensure tasks are being completed timely and ready to be presented for audit within a timeframe that allows for the audit to be completed timely. View of Responsible Official: Management agrees with the finding and has developed and begun implementation of a corrective action plan. Management acknowledges that the delay was related in-part to the ongoing pandemic.
2020-001 - Federal Audit Clearinghouse Filing During the fiscal year ended June 30, 2020, the Association did not submit the proper reporting forms to the Federal Clearinghouse by the due date. The Association concurs with the finding and understands the importance of compliance. The delay was due in-part to the pandemic that is on-going. Administration and management will take initiative to educate staff on the importance of meeting the filing deadlines.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 18, 2018. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 18, 2018, which was (2803 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2016-001
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 18, 2017. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by December 18, 2017, which was (3168 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
2015-001
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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