EIN: 830205887
UEI: TLVTFZVQJWJ4
Audited by: JDS Professional Group
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 18, 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 September 18, 2025 (347 days ago).
What is a management decision? →FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on February 7, 2024 — management decision was due August 7, 2024.
Proper documentation was not maintained for three recipients tested. Effect: Inability to test the recipients income to see if they were eligible for payments. Questioned Costs: None. Cause: During our testing of eligibility, we noted three out of the twenty-five recipients tested did not have proper documentation proving they were eligible to receive payments. Recommendation: We recommend that the Organization review its procedures to ensure proper documentation is received and maintained on recipient files to ensure eligibility. Response: Documentation is now in place to ensure the eligibility for current and future clients. A system is in place to track the documentation. During FY2022, the agency had turnovers in the Case Manager department in which procedures were missed and/or not documented. Files are reviewed quarterly to ensure proper due diligence by the Program Director and/or their designee.
Show full finding ▾Hide full finding ▴Finding 2022-001: U.S. Department of Health and Human Services - Community Services Block Grant - Assistance Listing No. 93.569. Eligibility, Significant Deficiency Criteria: 2 CFR 200 requires proper eligibility documentation on recipients to be received and retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient. Condition: Proper documentation was not maintained for three recipients tested. Effect: Inability to test the recipients income to see if they were eligible for payments. Questioned Costs: None. Cause: During our testing of eligibility, we noted three out of the twenty-five recipients tested did not have proper documentation proving they were eligible to receive payments. Recommendation: We recommend that the Organization review its procedures to ensure proper documentation is received and maintained on recipient files to ensure eligibility. Response: Documentation is now in place to ensure the eligibility for current and future clients. A system is in place to track the documentation. During FY2022, the agency had turnovers in the Case Manager department in which procedures were missed and/or not documented. Files are reviewed quarterly to ensure proper due diligence by the Program Director and/or their designee.
Documentation is now in place to ensure the eligibility for current and future clients. A system is in place to track the documentation. During FY2022, the agency had turnovers in the Case Manager department in which procedures were missed and/or not documented. Files are reviewed quarterly to ensure proper due diligence by the Program Director and/or their designee.
An SF-SAC report was not timely filed. Effect: The Organization is at risk of jeopardizing the continued funding provided by federal agencies. Recommendation: We recommend that the Organization institute processes to ensure reporting requirement are addressed and complied with. Status: We noted a similar finding in 2021. Response: The delay in our FY2022 audit being completed in a timely manner was due to the FY2020 audit delay, which involved the Office of Head Start issuing a letter releasing the match for the periods of the fiscal year 2019/20. Once we received the results from FY2020 Audit, we immediately started work on FY2021. We are completing FY2022 and are back on track to file FY2023 promptly.
Show full finding ▾Hide full finding ▴Finding 2022-002: U.S. Department of Health and Human Services - Community Services Block Grant - Assistance Listing No. 93.569. Reporting, Significant Deficiency Criteria: 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. Condition: An SF-SAC report was not timely filed. Effect: The Organization is at risk of jeopardizing the continued funding provided by federal agencies. Recommendation: We recommend that the Organization institute processes to ensure reporting requirement are addressed and complied with. Status: We noted a similar finding in 2021. Response: The delay in our FY2022 audit being completed in a timely manner was due to the FY2020 audit delay, which involved the Office of Head Start issuing a letter releasing the match for the periods of the fiscal year 2019/20. Once we received the results from FY2020 Audit, we immediately started work on FY2021. We are completing FY2022 and are back on track to file FY2023 promptly.
The delay in our FY2022 audit being completed in a timely manner was due to the FY2020 audit delay, which involved the Office of Head Start issuing a letter releasing the match for the periods of the fiscal year 2019/20. Once we received the results from FY2020 Audit, we immediately started work on FY2021. We are completing FY2022 and are back on track to file FY2023 promptly.
2021-001
FAC accepted this audit on April 13, 2023 — management decision was due October 13, 2023.
An SF-SAC report was not timely filed. Context: Due to the COVID-19 pandemic and other extenuating circumstances, 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 Organization is at risk of jeopardizing the continued funding provided by federal agencies. Cause: The absence of meeting the applicable reporting requirements is largely due to key employee turnover within the financial positions. The Organization also lacks adequate processes related to special reporting requirements. Auditor's Recommendations: We recommend that the Organization train employees and institute processes to ensure reporting requirements are addressed and complied with.
Show full finding ▾Hide full finding ▴2021-001 Reporting - Late Audit Submission Funding Agency: U.S. Department of Health and Human Services Title: Health Center Program Cluster and Community Service Block Grant CFDA Number: 93.224 and 93.569 Award Number: H08CS0042, H8CCS35107, and H8DCS35862 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. The new filing deadline for the Organization was September 30, 2022. Condition: An SF-SAC report was not timely filed. Context: Due to the COVID-19 pandemic and other extenuating circumstances, 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 Organization is at risk of jeopardizing the continued funding provided by federal agencies. Cause: The absence of meeting the applicable reporting requirements is largely due to key employee turnover within the financial positions. The Organization also lacks adequate processes related to special reporting requirements. Auditor's Recommendations: We recommend that the Organization train employees and institute processes to ensure reporting requirements are addressed and complied with.
The delay in our FY2021 audit being completed timely, was due to the FY2020 audit delay, which involved the Office of Head Start issuing a letter releasing the match for the periods of the fiscal year 2019/20. Once we received the final results from FY2020 Audit, we were already late for the FY2021 filing at that time. We began the corrections and prepared the FY2021 filing as soon as possible. We are now back on track to file the FY2022 promptly. Brent Dolence, the Contract Accountant for Community Action of Laramie County, is the responsible party to implement this plan.
2020-004
FAC accepted this audit on May 17, 2022 — management decision was due November 17, 2022.
During our review of Head Start expenditures, we noted 1 instance of an expenditure being paid without proper supporting documentation and 7 instances of invoices being paid without the proper supervisory approval being noted. Context: During the audit, we selected a random sample of 40 Head Start expenditures and two individually important item selections for testing of compliance with Head Start and Uniform Guidance requirements. Questioned Costs: $1,980 of known questioned costs, $30,806 of likely questioned costs. Effect: Unauthorized payments or payments to vendors without invoices could lead to unallowable grant expenditures. Cause: The Organization has not implemented proper intern controls in regards to approval and support for cash disbursements. Auditor's Recommendations: We recommend that the Organization put into place a process for reviewing and approving expenditures to payment. View of Responsible Official: Community Action of Laramie County has gone through a reorganization of its Senior Management team and through the reorganization the new team has looked in better ways of signing off on expenditures between the direct supervisor, CFO, the contracted accountant, the CFO, and the CEO. As of July 2020, the direct supervisor and the CFO will ensure that all expenditure will have the supporting documentation and signatures to support the purchase/expense. Community Action of Laramie County, Inc., no longer receives any funding under HHS Head Start program as of June 30, 2020. Even though this finding was prior, our response will be for all future federal and state grants to ensure proper documentation.
Show full finding ▾Hide full finding ▴2020-002 Allowable Activities and Costs Funding Agency: United States Department of Health and Human Services (HHS) Title: Head Start CFDA Number: 93.600 Award Number: 08CH1092-06 and 08CH1092-07 Award Period: 7/1/2014 - 12/31/2019 and 7/1/2014 - 8/31/2020 Criteria or Specific Requirement: The Organization should follow federal costs principles and its own policies and procedures for cash disbursements. Condition: During our review of Head Start expenditures, we noted 1 instance of an expenditure being paid without proper supporting documentation and 7 instances of invoices being paid without the proper supervisory approval being noted. Context: During the audit, we selected a random sample of 40 Head Start expenditures and two individually important item selections for testing of compliance with Head Start and Uniform Guidance requirements. Questioned Costs: $1,980 of known questioned costs, $30,806 of likely questioned costs. Effect: Unauthorized payments or payments to vendors without invoices could lead to unallowable grant expenditures. Cause: The Organization has not implemented proper intern controls in regards to approval and support for cash disbursements. Auditor's Recommendations: We recommend that the Organization put into place a process for reviewing and approving expenditures to payment. View of Responsible Official: Community Action of Laramie County has gone through a reorganization of its Senior Management team and through the reorganization the new team has looked in better ways of signing off on expenditures between the direct supervisor, CFO, the contracted accountant, the CFO, and the CEO. As of July 2020, the direct supervisor and the CFO will ensure that all expenditure will have the supporting documentation and signatures to support the purchase/expense. Community Action of Laramie County, Inc., no longer receives any funding under HHS Head Start program as of June 30, 2020. Even though this finding was prior, our response will be for all future federal and state grants to ensure proper documentation.
2020-002 - Allowable Activities and Costs 1.AGREED a.Response: i.Community Action of Laramie County has gone through a reorganization of its Senior Management team and through the reorganization new team has looked in better ways of signing off on expenditures between the direct supervisor, CFO, the contracted accountant, the CFO, and the CEO. As of July 2020, the direct supervisor and the CFO will ensure that all expenditure will have the supporting documentation and signatures to support the purchase/expense. ii.Community Action of Laramie County, Inc., no longer receives any funding under HHS Head Start program as of June 30, 2020. Even though this finding was prior, our response will be for all future federal and state grants to ensure proper documentation.
No financial report was prepared or published for public access. Context: During the audit, we reviewed financial informational reports and made inquiries of key personnel within the Head Start agency. The Organization had not prepared or published the required financial report in the prescribed form. Questioned Costs: To be determined by grantor. Effect: The applicable federal agency could withhold future reimbursement of expenditures incurred under the awards if special reporting requirements are not fulfilled. Cause: The absence of meeting the applicable special reporting requirements is largely due to key employee turnover within the financial positions. The Organization also lacks adequate processes related to special reporting requirements. Auditor's Recommendations: We recommend that the Organization train employees and institute processes to ensure special reporting requirements are addressed and complied with. View of Responsible Official: Community Action of Laramie County has gone through a reorganization of its Senior Management team and through the reorganization new team has looked in better ways of signing off on expenditures between the direct supervisor, CFO, the contracted accountant, the CFO, and the CEO. Unfortunately, during this time our CFO, did not publish the audit on the website as required by the funder. Once notified of the error, the audit was published on the website immediately. There will be further delays in publishing our future audits due to a delay in our audit being complete timely as documentation from HHS Head Start was not sent to this agency in a timely manner which delayed the audit by several months. All future audits that require publishing will be published immediately by the CFO and or CEO once received and approved by the Board of Directors. Community Action of Laramie County, Inc., no longer receives any funding under HHS Head Start program as of June 30, 2020. Even though this finding was prior, our response will be for all future federal and state grants to ensure proper documentation.
Show full finding ▾Hide full finding ▴2020-003 Special Reporting Funding Agency: U.S. Department of Health and Human Services Title: Head Start CFDA Number: 93.600 Award Number: 08CH1092-06 and 08CH1092-07 Award Period: 7/1/2014 - 12/31/2019 and 7/1/2014 - 8/31/2020 Criteria or Specific Requirement: The grant awards associated with Head Start programs require the Head Start agency to publish and make available to the public a prescribed financial report at least once each fiscal year. The report is required to include (a) the total amount of public and private funds received and the amount from each source; (b) an explanation of budgetary expenditures and proposed budget for the fiscal year; and (c) the financial audit. These requirements are outlined in 42 USC 9839(a)(2)(A), (B), and (D). Condition: No financial report was prepared or published for public access. Context: During the audit, we reviewed financial informational reports and made inquiries of key personnel within the Head Start agency. The Organization had not prepared or published the required financial report in the prescribed form. Questioned Costs: To be determined by grantor. Effect: The applicable federal agency could withhold future reimbursement of expenditures incurred under the awards if special reporting requirements are not fulfilled. Cause: The absence of meeting the applicable special reporting requirements is largely due to key employee turnover within the financial positions. The Organization also lacks adequate processes related to special reporting requirements. Auditor's Recommendations: We recommend that the Organization train employees and institute processes to ensure special reporting requirements are addressed and complied with. View of Responsible Official: Community Action of Laramie County has gone through a reorganization of its Senior Management team and through the reorganization new team has looked in better ways of signing off on expenditures between the direct supervisor, CFO, the contracted accountant, the CFO, and the CEO. Unfortunately, during this time our CFO, did not publish the audit on the website as required by the funder. Once notified of the error, the audit was published on the website immediately. There will be further delays in publishing our future audits due to a delay in our audit being complete timely as documentation from HHS Head Start was not sent to this agency in a timely manner which delayed the audit by several months. All future audits that require publishing will be published immediately by the CFO and or CEO once received and approved by the Board of Directors. Community Action of Laramie County, Inc., no longer receives any funding under HHS Head Start program as of June 30, 2020. Even though this finding was prior, our response will be for all future federal and state grants to ensure proper documentation.
2020-003 - Special Reporting 1.AGREED a.Response: i.Community Action of Laramie County has gone through a reorganization of its Senior Management team and through the reorganization new team has looked in better ways of signing off on expenditures between the direct supervisor, CFO, the contracted accountant, the CFO, and the CEO. Unfortunately, during this time our CFO, did not publish the audit on the website as required by the funder. Once notified of the error, the audit was published on the website immediately. ii.There will be further delays in publishing our future audits due to a delay in our audit being complete timely as documentation from HHS Head Start was not sent to this agency in a timely manner which delayed the audit by several months. iii.All future audits that require publishing will be published immediately by the CFO and or CEO once received and approved by the Board of Directors. iv.Community Action of Laramie County, Inc., no longer receives any funding under HHS Head Start program as of June 30, 2020. Even though this finding was prior, our response will be for all future federal and state grants to ensure proper documentation.
2019-003
An SF-SAC report was not timely filed. Context: Due to the COVID-19 pandemic and other extenuating circumstances, 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 Organization is at risk of jeopardizing the continued funding provided by federal agencies. Cause: The absence of meeting the applicable reporting requirements is largely due to key employee turnover within the financial positions. The Organization also lacks adequate processes related to special reporting requirements. Auditor's Recommendations: We recommend that the Organization train employees and institute processes to ensure reporting requirements are addressed and complied with. View of Responsible Official: There was a delay in our audit being complete timely filed as documentation from HHS Head Start was not sent to this agency in a timely manner which delayed the audit by several months. In the future we hope that documentation can be obtained by federal funders in a timelier manner. Community Action of Laramie County, Inc., no longer receives any funding under HHS Head Start program as of June 30, 2020. Even though this finding was prior, our response will be for all future federal and state grants to ensure proper documentation.
Show full finding ▾Hide full finding ▴2020-004 Reporting - Late Audit Submission Funding Agency: U.S. Department of Health and Human Services Title: Head Start CFDA Number: 93.600 Award Number: 08CH1092-06 and 08CH1092-07 Award Period: 7/1/2014 - 12/31/2019 and 7/1/2014 - 8/31/2020 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, 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 Organization is at risk of jeopardizing the continued funding provided by federal agencies. Cause: The absence of meeting the applicable reporting requirements is largely due to key employee turnover within the financial positions. The Organization also lacks adequate processes related to special reporting requirements. Auditor's Recommendations: We recommend that the Organization train employees and institute processes to ensure reporting requirements are addressed and complied with. View of Responsible Official: There was a delay in our audit being complete timely filed as documentation from HHS Head Start was not sent to this agency in a timely manner which delayed the audit by several months. In the future we hope that documentation can be obtained by federal funders in a timelier manner. Community Action of Laramie County, Inc., no longer receives any funding under HHS Head Start program as of June 30, 2020. Even though this finding was prior, our response will be for all future federal and state grants to ensure proper documentation.
2020-004 - Report (Late Audit Submission) 1.AGREED a.Response: i.There was a delay in our audit being complete timely filed as documentation from HHS Head Start was not sent to this agency in a timely manner which delayed the audit by several months. In the future we hope that documentation can be obtained by federal funders in a timelier manner. ii.Community Action of Laramie County, Inc., no longer receives any funding under HHS Head Start program as of June 30, 2020. Even though this finding was prior, our response will be for all future federal and state grants to ensure proper documentation.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
The Organization filed an inaccurate report which was later amended after the due date. Context: During the audit, we reviewed two of the SF-425 reports. We noted that the reports were timely filed within the reporting deadline. We noted one report did not match the underlying financial data. Questioned Costs: To be determined by grantor. Effect: The applicable federal agency could withhold future reimbursement of expenditures incurred under the awards until corrected reports are submitted. Cause: The absence of meeting the applicable reporting requirements is largely due to key employee turnover within the financial positions. The Organization also lacks adequate processes related to reconciling underlying activity to the reports. Auditor's Recommendations: We recommend that the Organization train employees and institute processes to ensure financial report submissions are accurate. View of Responsible Official: The Finance Department has implemented procedures to reduce errors and assure timely filing of the SF-425. It will enhance the current system so that ll SF-425 will be double checked by both the Contract Accountant and the Fiscal Officer. In addition, filings will be processed ahead of time to ensure any question or corrections by grantor will be accommodated and returned before the reporting deadline.
Show full finding ▾Hide full finding ▴2019-002 Reporting (repeat of 2018-004) Funding Agency: U.S. Department of Health and Human Services Title: Head Start CFDA Number: 93.600 Award Number: 08CH1092-05 Award Period: 1/1/2018-12/31/2018 Criteria or Specific Requirement: The grant awards associated with Head Start programs require the quarterly SF-425 reports to include information on period drawdowns, expenditures, match, program income, and indirect costs. Condition: The Organization filed an inaccurate report which was later amended after the due date. Context: During the audit, we reviewed two of the SF-425 reports. We noted that the reports were timely filed within the reporting deadline. We noted one report did not match the underlying financial data. Questioned Costs: To be determined by grantor. Effect: The applicable federal agency could withhold future reimbursement of expenditures incurred under the awards until corrected reports are submitted. Cause: The absence of meeting the applicable reporting requirements is largely due to key employee turnover within the financial positions. The Organization also lacks adequate processes related to reconciling underlying activity to the reports. Auditor's Recommendations: We recommend that the Organization train employees and institute processes to ensure financial report submissions are accurate. View of Responsible Official: The Finance Department has implemented procedures to reduce errors and assure timely filing of the SF-425. It will enhance the current system so that ll SF-425 will be double checked by both the Contract Accountant and the Fiscal Officer. In addition, filings will be processed ahead of time to ensure any question or corrections by grantor will be accommodated and returned before the reporting deadline.
The Finance Department has implemented procedures to reduce errors and assure timely filing of the SF-425. It will enhance the current system so that ll SF-425 will be double checked by both the Contract Accountant and the Fiscal Officer. In addition, filings will be processed ahead of time to ensure any question or corrections by grantor will be accommodated and returned before the reporting deadline.
2018-004
No financial report was prepared or published for public access. Context: During the audit, we reviewed financial informational reports and made inquiries of key personnel within the Head Start agency. The Organization had not prepared or published the required financial report in the prescribed form. Questioned Costs: To be determined by grantor. Effect: The applicable federal agency could withhold future reimbursement of expenditures incurred under the awards if special reporting requirements are not fulfilled. Cause: The absence of meeting the applicable special reporting requirements is largely due to key employee turnover within the financial positions. The Organization also lacks adequate processes related to special reporting requirements. Auditor's Recommendations: We recommend that the Organization train employees and institute processes to ensure special reporting requirements are addressed and complied with.
Show full finding ▾Hide full finding ▴2019-003 Special Reporting Funding Agency: U.S. Department of Health and Human Services Title: Head Start CFDA Number: 93.600 Award Number: 08CH1092-05 Award Period: 1/1/2018-12/31/2018 Criteria or Specific Requirement: The grant awards associated with Head Start programs require the Head Start agency to publish and make available to the public a prescribed financial report at least once each fiscal year. The report is required to include (a) the total amount of public and private funds received and the amount from each source; (b) an explanation of budgetary expenditures and proposed budget for the fiscal year; and (c) the financial audit. These requirements are outlined in 42 USC 9839(a)(2)(A), (B), and (D). Condition: No financial report was prepared or published for public access. Context: During the audit, we reviewed financial informational reports and made inquiries of key personnel within the Head Start agency. The Organization had not prepared or published the required financial report in the prescribed form. Questioned Costs: To be determined by grantor. Effect: The applicable federal agency could withhold future reimbursement of expenditures incurred under the awards if special reporting requirements are not fulfilled. Cause: The absence of meeting the applicable special reporting requirements is largely due to key employee turnover within the financial positions. The Organization also lacks adequate processes related to special reporting requirements. Auditor's Recommendations: We recommend that the Organization train employees and institute processes to ensure special reporting requirements are addressed and complied with.
The financial reports for June 30, 2018 are now published for public access on the CALC website. The most recent financial reports for June 30, 2019 will be published on the CALC website as soon as they are available.
FAC accepted this audit on March 11, 2019 — management decision was due September 11, 2019.
GSA_MIGRATION
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2017-005
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Show full finding ▾Hide full finding ▴FAC accepted this audit on March 26, 2018 — management decision was due September 26, 2018.
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2016-005
FAC accepted this audit on August 2, 2017 — management decision was due February 2, 2018.
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2015-003
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2015-003
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2015-004
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2015-004
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2015-005
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2015-005
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FAC accepted this audit on August 8, 2017 — management decision was due February 8, 2018.
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2015-003
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2015-003
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2015-004
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2015-004
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2015-005
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