EIN: 840642658
UEI: HE3SCFFKA8M7
Audited by: MCPHERSON GOODRICH PAOLUCCI & MIHELCIH,PC
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 June 25, 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 December 25, 2023 (978 days ago).
What is a management decision? →FAC accepted this audit on July 21, 2022 — management decision was due January 21, 2023.
As noted above in finding 2021-001, the adjusting entries were related to the Head Start program. The total adjustment to the Head Start revenue and expense accounts was $62,751. Cause: The underlying cause of the above misstatements was primarily a result of insufficient review of year-end balances and related entries. In October 2021, the third person in the accounting office passed away from COVID-19. This meant that in addition to dealing with their own respective work, they were also completing the tasks that the third person would have been completing. The schedule of expenditures of federal awards (SEFA) is populated using information accumulated in certain general ledger program accounts. Because these accounts were not properly adjusted, the SEFA was also misstated. Effect: This adjustment as noted above, affected the amount of federal expenditures as initially reported on the SEF A under the Head Start Program ALN# 93.600. Questioned Costs: None. Context: The original SEFA was not correct and additional time was incurred to make sure the SEFA was corrected. No other indications of deficiencies in the general procedures or internal controls over the preparation of the SEFA were noted. Recommendation: We recommend the UAACOG's policies relating to journal entries be followed, whereby one person independent of completion of the entry review it and supporting documentation prior to it being recorded. This should allow the SEFA to be prepared accurately. Views of responsible officials and planned corrective actions: We agree with the above finding and have implemented an appropriate corrective action plan.
Show full finding ▾Hide full finding ▴Finding 2021-002 Prior Year Finding Number: N/A Type of Finding: Internal Control over Compliance Severity of Deficiency: Material Weakness Federal Agency: U.S. Department of Health and Human Services ALN#:93.600 - Head Start Type of Compliance Requirement - Criteria: Reporting - 2CFR ?200. 502, ?200. 510 Criteria or specific requirement: Internal control over general reporting compliance related to the reporting of federal expenditures on the schedule of expenditures of federal awards as indicated within Uniform Guidance as indicated from the following excerpts: ?200.502 Basis for determining Federal awards expended.(a) Determining Federal awards expended. The determination of when a Federal award is expended must be based on when the activity related to the Federal award occurs. Generally, the activity pertains to events that require the non-Federal entity to comply with Federal statutes, regulations, and the terms and conditions of Federal awards, such as: expenditure/expense transactions associated with awards including grants, cost-reimbursement contracts under the FAR ... ?200. 510 Financial Statements. (b) Schedule of expenditures of Federal awards. The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee's financial statements which must include the total Federal awards expended as determined in accordance with ?200.502 Basis for determining Federal awards expended. ... At a minimum, the schedule must: (I) List individual Federal programs by Federal agency . ... Condition: As noted above in finding 2021-001, the adjusting entries were related to the Head Start program. The total adjustment to the Head Start revenue and expense accounts was $62,751. Cause: The underlying cause of the above misstatements was primarily a result of insufficient review of year-end balances and related entries. In October 2021, the third person in the accounting office passed away from COVID-19. This meant that in addition to dealing with their own respective work, they were also completing the tasks that the third person would have been completing. The schedule of expenditures of federal awards (SEFA) is populated using information accumulated in certain general ledger program accounts. Because these accounts were not properly adjusted, the SEFA was also misstated. Effect: This adjustment as noted above, affected the amount of federal expenditures as initially reported on the SEF A under the Head Start Program ALN# 93.600. Questioned Costs: None. Context: The original SEFA was not correct and additional time was incurred to make sure the SEFA was corrected. No other indications of deficiencies in the general procedures or internal controls over the preparation of the SEFA were noted. Recommendation: We recommend the UAACOG's policies relating to journal entries be followed, whereby one person independent of completion of the entry review it and supporting documentation prior to it being recorded. This should allow the SEFA to be prepared accurately. Views of responsible officials and planned corrective actions: We agree with the above finding and have implemented an appropriate corrective action plan.
June 14, 2022 Upper Arkansas Area Council of Governments 3224 Independence Road, Suite A, Canon City, CO. 81212 (719) 275-1675 Fax: (719) 275-2907 www.uaacog.com RE: Finding 2021-002: Federal Award Finding and Questioned Costs The following is the Corrective Action Plan (CAP) related to the noted finding. Corrective Action Plan Agency: U.S. Department of Health and Human Services Audit Period: December 2021 Audit Finding Number: 2021-002 Audit Finding Title: Federal Award Finding and Questioned Costs Specific Step to be Taken: The UAACOG internal control policies and procedures for year-end journal entries will be diligently followed, with one person independent of the completion of the journal entry reviewing it and the supporting documentation prior to recording. All transactions occurring in the months of December and January of the following year will be diligently reviewed to insure the expenses and revenues are reported in the correct periods. Anticipated Completion Date: July 2022 Name and Title of Contact Person responsible for Corrective Action: Audrey Sandefur UAACOG Fiscal Officer
FAC accepted this audit on July 12, 2021 — management decision was due January 12, 2022.
FAC accepted this audit on June 24, 2020 — management decision was due December 24, 2020.
FAC accepted this audit on June 26, 2019 — management decision was due December 26, 2019.
FAC accepted this audit on June 27, 2018 — management decision was due December 27, 2018.
FAC accepted this audit on June 25, 2017 — management decision was due December 25, 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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