EIN: 830239287
UEI: C1L9K1QVBAR8
Audited by: CARVER FLOREK & JAMES, 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 February 26, 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 August 26, 2026 (5 days ago).
What is a management decision? →FAC accepted this audit on February 10, 2025 — management decision was due August 10, 2025.
FAC accepted this audit on March 5, 2024 — management decision was due September 5, 2024.
2023-001 Vendors Certification of Debarment or Suspension Type of Finding - Significant Deficiency in Internal Controls Criteria - Absaroka, Inc has policies and procedures, which require that suspension or debarment of vendors be documented before Absaroka, Inc engages with business activities with vendors. Cause - Absaroka, Inc. needs to provide the necessary documentation to verify that vendors, are not debarred or suspended before engaging in Federal expenditures. Condition - During detail testing of transactions, there was no documentation to verify that vendors doing business with Absaroka, Inc. were not debarred as their own policy states, and required by HeadStart. Effect - Absaroka, Inc could engage with vendors that are suspended or debarred. Questioned Costs - 0 Recommendation - It is recommended that Absaroka, Inc. check to ensure that vendors engaged in business transactions are not debarred or suspended to avoid spending Federal expenditures in noncompliance of the Federal HeadStart Award.
Show full finding ▾Hide full finding ▴2023-001 Vendors Certification of Debarment or Suspension Type of Finding - Significant Deficiency in Internal Controls Criteria - Absaroka, Inc has policies and procedures, which require that suspension or debarment of vendors be documented before Absaroka, Inc engages with business activities with vendors. Cause - Absaroka, Inc. needs to provide the necessary documentation to verify that vendors, are not debarred or suspended before engaging in Federal expenditures. Condition - During detail testing of transactions, there was no documentation to verify that vendors doing business with Absaroka, Inc. were not debarred as their own policy states, and required by HeadStart. Effect - Absaroka, Inc could engage with vendors that are suspended or debarred. Questioned Costs - 0 Recommendation - It is recommended that Absaroka, Inc. check to ensure that vendors engaged in business transactions are not debarred or suspended to avoid spending Federal expenditures in noncompliance of the Federal HeadStart Award.
Absaroka Inc. has amended their procurement procedure effective 2/7/2024 by adding the following to the Accounting Policies Manual: Debarment and Suspension (E.O.s 12549 and 12689): No contract shall be made to the parties listed on the General Services List of Parties Excluded from Federal Procurement or Non-procurement Programs in accordance with E.O.'s 12549 and 12689, "Debarment and Suspension." This list contains the names of parties debarred, suspended or otherwise excluded by agencies and contractors declared ineligible under statutory or regulatory authority other than E.O. 12549. Contractors with awards that exceed the federally-defined simple acquisition threshold ($100,000) shall provide the required certification regarding their exclusion status and that of their principle employees. Absaroka, Inc. shall review the list of excluded parties found on www.sam.gov and verify exclusion status from all vendors for purchases greater than $25,000.
FAC accepted this audit on May 8, 2023 — management decision was due November 8, 2023.
FAC accepted this audit on March 20, 2022 — management decision was due September 20, 2022.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
FAC accepted this audit on February 27, 2020 — management decision was due August 27, 2020.
On June 28, 2019, a wire transfer in the amount of $67,041 was made from the Organization to an entity that was impersonating a vendor. On that same day, management requested reimbursement for this expense from the Department of Health and Human Services. In July of 2019, management was made aware by a bank in Alabama that this payment was note made to their vendor. This was the Organization's first ever wire transfer and they did not have a policy or other guidelines related to such disbursements. As of the date of this report, the Organization has not yet returned the reimbursement received in the amount of $67,041 for unallowable costs to the Department of Health and Human Services.
Show full finding ▾Hide full finding ▴On June 28, 2019, a wire transfer in the amount of $67,041 was made from the Organization to an entity that was impersonating a vendor. On that same day, management requested reimbursement for this expense from the Department of Health and Human Services. In July of 2019, management was made aware by a bank in Alabama that this payment was note made to their vendor. This was the Organization's first ever wire transfer and they did not have a policy or other guidelines related to such disbursements. As of the date of this report, the Organization has not yet returned the reimbursement received in the amount of $67,041 for unallowable costs to the Department of Health and Human Services.
Absaroka Inc. has developed a written policy for handling wire transfers to ensure that all payments are made to legitimate vendors and costs submitted to the Department of health and Human Services for reimbursement are allowable and meet the criteria for recognition. The procedure incudes guidance that wire transfers are only allowed under extenuating circumstances, the payee will bee called to verify the wiring information is correct, the wiring information will be analyzed to ensure it is legitimate as well as the goods or services received are reasonable, allowable and allocable.
FAC accepted this audit on January 30, 2019 — management decision was due July 30, 2019.
FAC accepted this audit on February 4, 2018 — management decision was due August 4, 2018.
FAC accepted this audit on February 27, 2017 — management decision was due August 27, 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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