EIN: 830316838
UEI: R2D8ACBE2E62
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 2022. 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 30, 2022, which was (1419 days ago).
What is a management decision? →2021-001 ? Level of Effort Information on Federal Programs ? United States Department of Education, pass through the State of Wyoming Department of Health, Special Education-Grants for Infants and Families. Criteria ? Special Education-Grants for Infants and Families grant requires specific services including monitoring of prior written notices and notification of families of children whose services were not provided according to Individualized Family Service Plans (IFSPs). Condition ? The Center lost an employee in May 2021 and was unable to directly hire a replacement. During this period services associated with the criteria above did not meet grant requirements. Cause ? Policies and procedures were not appropriately adhered to in certain instances to ensure that required services were performed. Effect or Potential Effect ? Corrective action plan was implemented with State of Wyoming Department of Health. Questioned Costs ? None Repeat Finding ? This is not a repeat finding from prior year. Recommendation ? We recommend the Center evaluate their policies and procedures to incorporate contingency plans for maintenance of service levels during staff shortages. Views of Responsible Officials - Developmental Preschool & Day Care Center will identify at least 2-3 additional service provider options to provide temporary services to children to ensure service provision as established in associated IFSPs or IEPs. These options include but are not limited to center-based outpatient pediatric therapy clinic providers, local contracted service providers and external service companies (i.e., Presence Learning). The addition of a fully staffed therapy clinic can help to mitigate these service gaps moving forward by having additional staff already employed that can provide temporary services until a new service provider can be hired. If temporary service providers are unavailable through all stated options, the IFSP/IEP team will meet to discuss and determine compensatory services for the child(ren) when a service provider is identified to ensure complete compliance with IDEA rules for services for children with disabilities.
2021-001 ? Level of Effort Criteria ? Special Education-Grants for Infants and Families grant requires specific services including monitoring of prior written notices and notification of families of children whose services were not provided according to Individualized Family Service Plans (IFSPs). Condition ? The Center lost an employee in May 2021 and was unable to directly hire a replacement. During this period services associated with the criteria above did not meet grant requirements. Action Plan ? Developmental Preschool & Day Care Center will identify at least 2-3 additional service provider options to provide temporary services to children to ensure service provision as established in associated IFSPs or IEPs. These options include but are not limited to center-based outpatient pediatric therapy clinic providers, local contracted service providers and external service companies (i.e., Presence Learning). The addition of a fully staffed therapy clinic can help to mitigate these service gaps moving forward by having additional staff already employed that can provide temporary services until a new service provider can be hired. If temporary service providers are unavailable through all stated options, the IFSP/IEP team will meet to discuss and determine compensatory services for the child(ren) when a service provider is identified to ensure complete compliance with IDEA rules for services for children with disabilities. Persons Responsible for Action Plan ? Jaime Stine and Nicole Maravilla Timeline/Status ? June 30, 2022
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 25, 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 September 25, 2021, which was (1789 days ago).
What is a management decision? →2020-001 - Data Collection Submission Information on Federal Programs ? Child and Adult Care Food Program, 10.558, United States Department of Agriculture, passed through the State of Wyoming Department of Education; Special Education-Grants for Infants and Families, 84.181, Department of Education, passed through the State of Wyoming Department of Health; Special Education-Grants to States (IDEA, Part B), 84.027, Department of Education, passed through the State of Wyoming Department of Health; Special Education-Preschool Grants (IDEA Preschool), 84.173, Department of Education, passed through the State of Wyoming Department of Health; Early Hearing Detection and Intervention, 93.251, Department of Health and Human Services, passed through the State of Wyoming Department of Health; Early Hearing Detection and Intervention Information System (EDHI-IS) Surveillance Program; Department of Health and Human Services, passed through the State of Wyoming Department of Health Criteria ? 2 CFR 200.512 states that an audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition - The Center?s data collection form for the fiscal year ended June 30, 2019 was not filed within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Cause - Policies and procedures were not appropriately adhered to in certain instances to ensure that the data collection from was filed by the due date. Effect or Potential Effect - The auditee did not qualify as a low risk auditee. Questioned Costs - None Repeat Finding - This is not a repeat finding from prior year. Recommendation - We recommend the Center evaluate their policies and procedures regarding report submission to ensure timely submission of all compliance reports. Views of Responsible Officials - Management will review policies and procedures to ensure that submissions are filed timely.
2020-001 - Data Collection Form Submission Criteria - The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day. Condition - The Center?s data collection from for the fiscal year ended June 30, 2019 was not filed within the earlier of 30 calendar days after receipt of the auditor?s report or nine months after the end of the audit period. Action Plan - Management will review policies and procedures to ensure that submissions are filed timely. Persons Responsible for Action Plan - Executive Director and Fiscal Manager Timeline/Status - Completed
2020-002 ? Procurement, Suspension & Debarment Information on Federal Programs ?84.181, Department of Education, passed through the State of Wyoming Department of Health; Special Education-Grants to States (IDEA, Part B), Criteria ? Federal regulations 2 CFR 200.318 states that the Center must use its own documented procurement procedures which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in 2 CFR 200.318 through 200.326. In addition, 2 CFR 200.303 states, the Center, as a recipient of federal funds, must establish and maintain effective internal control over its federal awards that provides reasonable assurance that the Center is managing the federal wards in compliance with federal statutes, regulations, and the award terms and conditions. Condition ? During testing, BDO noted the Center dies not have a documented procurement policy. In addition, the procurement procedures followed by the Center did not include all of the requirements under the Uniform Guidance procurement standards. Our testing noted that the Center followed its procurement procedures that were developed using best practices. Cause ? The Center has not documented a procurement policy that complies with federal regulations. Effect or Potential Effect - Failure to have a documented procurement policy may result in entering into a procurement that may not be in compliance with federal standards. Questioned Costs - None Repeat Finding - This is not a repeat finding from prior year. Recommendation - We recommend the Center adopt and document a procurement policy that is in compliance with federal regulations. Views of Responsible Officials ? We agree with the finding as presented and will adopt an official procurement policy. We will have our procurement policy in a written document.
2020-002 ? Procurement, Suspension & Debarment Criteria ? Federal regulations 2 CFR 200.318 states that the Center must use its own documented procurement procedures which reflect applicable State and local laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in 2 CFR 200.318 through 200.326. In addition, 2 CFR 200.303 states, the Center, as a recipient of federal funds, must establish and maintain effective internal control over its federal awards that provides reasonable assurance that the Center is managing the federal wards in compliance with federal statutes, regulations, and the award terms and conditions. Condition ? During testing, BDO noted the Center does not have a documented procurement policy. In addition, the procurement procedures followed by the Center did not include all of the requirements under the Uniform Guidance procurement standards. Our testing noted that the Center followed its procurement procedures that were developed using best practices. Action Plan - Management will adopt an official procurement policy that is in compliance with federal regulations. Persons Responsible for Action Plan - Executive Director, Fiscal Manager, and Board of Directors. Timeline/Status ? To be completed at Board meeting on March 22, 2021.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 28, 2019. 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 28, 2019, which was (2517 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 21, 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 June 21, 2018, which was (2981 days ago).
What is a management decision? →Management decision deadline — for entities that funded this organization
The FAC accepted this audit on November 15, 2016. 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 15, 2017, which was (3383 days ago).
What is a management decision? →GSA_MIGRATION
GSA_MIGRATION
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