EIN: 834145114
UEI: VEJTT8BJUS43
Audited by: MMB+CO
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 14, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on July 23, 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 January 23, 2027 (129 days from today).
What is a management decision? →Finding 2025-002 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection forms for the years 2022 through 2023 remain outstanding and therefore have not been submitted timely. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding Yes, see 2024-002 Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.
Show full finding ▾Hide full finding ▴Finding 2025-002 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection forms for the years 2022 through 2023 remain outstanding and therefore have not been submitted timely. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding Yes, see 2024-002 Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
2024-002
Finding 2025-003 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection form for the year 2024 was not submitted to the FAC within the timeframe specified in §200.512. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed timely. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted timely, as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding Yes, see 2024-003 Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.
Show full finding ▾Hide full finding ▴Finding 2025-003 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection form for the year 2024 was not submitted to the FAC within the timeframe specified in §200.512. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed timely. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted timely, as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding Yes, see 2024-003 Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
2024-003
FAC accepted this audit on July 23, 2026 — management decision was due January 23, 2027.
Finding 2024-002 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection forms for the years 2022 through 2023 remain outstanding and therefore have not been submitted timely. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding No Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.
Show full finding ▾Hide full finding ▴Finding 2024-002 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection forms for the years 2022 through 2023 remain outstanding and therefore have not been submitted timely. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding No Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
Finding 2024-002 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection forms for the years 2022 through 2023 remain outstanding and therefore have not been submitted timely. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding No Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.
Show full finding ▾Hide full finding ▴Finding 2024-002 Identification of the Federal Program U.S. Department of Health and Human Services, passed through State of Connecticut Office of Early Childhood, No.93.575 - Child Care and Development Block Grant – CCDF Cluster. Compliance Requirement: Reporting Criteria According to the code of federal regulations section § 200.520 (a), single audits must be performed on an annual basis, including submitting the data collection form and the reporting package to the Federal Audit Clearinghouse (“FAC”) within the timeframe specified in §200.512 which is the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. Statement of condition and cause During our audit, we noted the data collection forms for the years 2022 through 2023 remain outstanding and therefore have not been submitted timely. Due to Management being unaware of reporting requirements, the Uniform Guidance Single Audits were not completed. The results of the Uniform Guidance Single Audits are required as part of the submission with the data collection form to the FAC, therefore, the data collection forms were not completed and submitted as required. Effect The Organization was not in compliance with federal guidelines. Questioned Costs None Repeat Finding No Recommendation The Organization should follow federal guidelines by having a Uniform Guidance Single Audits performed, when required, and submitting the data collection form to the FAC in a timely manner. Management response See Corrective Action Plan attached.
The Organization acknowledges its responsibility to complete required audits and will do so in a timely manner.
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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