EIN: 846001010
UEI: NU2ZDFS3LCU4
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 6, 2020. 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 6, 2021 (1904 days ago).
What is a management decision? →From a sample of five reports, none of the reports had evidence of review or approval. Questioned costs: None. Context: Of the five reports that were selected to be reviewed, none of the reports were reviewed or approved by another individual. This is an error rate of 100% for internal controls. A non-statistical sampling methodology was used to select the sample. Cause: The District does not have a review/approval process in place for these reports. Effect: Control requirement not being met. Repeat Finding: No. Recommendation: We recommend that the District increase training efforts to ensure there is staff sufficiently trained to complete the required reports if there is future staffing turnover. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-007 Federal Agency: U.S. Department of Health and Human Services State Department/Agency: None. Federal Program: Head Start CFDA Number: 93.600 Award Period: July 1, 2019 through June 30, 2020 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria or specific requirement: Per review of OMB 2020 Compliance Supplement, Part IV, SF-425 Federal Financial report is a required submission. There must be an element of control present in compiling this report. Condition: From a sample of five reports, none of the reports had evidence of review or approval. Questioned costs: None. Context: Of the five reports that were selected to be reviewed, none of the reports were reviewed or approved by another individual. This is an error rate of 100% for internal controls. A non-statistical sampling methodology was used to select the sample. Cause: The District does not have a review/approval process in place for these reports. Effect: Control requirement not being met. Repeat Finding: No. Recommendation: We recommend that the District increase training efforts to ensure there is staff sufficiently trained to complete the required reports if there is future staffing turnover. Views of responsible officials: There is no disagreement with the audit finding.
US Department of Health and Human Services 2020-007 Head Start Cluster ? CFDA No. 93.600 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Recommendation: We recommend that Salida develop a review process for all reports that are submitted as part of the Head Start program. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Business Manager will send report to SECC Director for review and approval. Name(s) of the contact person(s) responsible for corrective action: Shiela Moore Planned completion date for corrective action plan: June 30, 2021
From a sample of sixty individual payroll transactions, sixteen selections did not have evidence documenting approval of salary being allocated to the federal grant. Questioned costs: None. Context: Sixteen out of the sample of sixty transactions did not have documentation to show approval of the allocation of employee salary to the federal grant. This was due to allocation percentages being updated for budgetary purposes during the middle of the year. Cause: The budget is reviewed during the middle of the year and adjustments are made to the allocations to ensure actuals are in-line with budgets. However, the District does not have a process in place to document the approval of these adjustments. Effect: Compliance with the control requirement for this program is not being met and presents difficulty in determining if costs were appropriately allocated to the grant. Repeat Finding: No. Recommendation: We recommend that the District establishes a formal approval flow process for all allocation changes to federal grants. Views of responsible officials: There is no disagreement with the audit finding.
Show full finding ▾Hide full finding ▴2020-008 Federal Agency: U.S. Department of Health and Human Services State Department/Agency: None Federal Program: Head Start CFDA Number: 93.600 Award Period: July 1, 2019 through June 30, 2020 Compliance Requirement: Allowable Costs and Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or specific requirement: Internal controls are to be in place for federal programs in accordance with 2 CRF Part 200, UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS. Condition: From a sample of sixty individual payroll transactions, sixteen selections did not have evidence documenting approval of salary being allocated to the federal grant. Questioned costs: None. Context: Sixteen out of the sample of sixty transactions did not have documentation to show approval of the allocation of employee salary to the federal grant. This was due to allocation percentages being updated for budgetary purposes during the middle of the year. Cause: The budget is reviewed during the middle of the year and adjustments are made to the allocations to ensure actuals are in-line with budgets. However, the District does not have a process in place to document the approval of these adjustments. Effect: Compliance with the control requirement for this program is not being met and presents difficulty in determining if costs were appropriately allocated to the grant. Repeat Finding: No. Recommendation: We recommend that the District establishes a formal approval flow process for all allocation changes to federal grants. Views of responsible officials: There is no disagreement with the audit finding.
US Department of Health and Human Services 2020-008 Head Start Cluster ? CFDA No. 93.600 Compliance Requirement: Allowable Costs and Cost Principles Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Recommendation: We recommend that Salida incorporate an approval step in the mid-year budget allocation adjustments that are completed. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: There is already a review process in place. Reviewed by SECC Director, Assistant Director and Policy Council. Name(s) of the contact person(s) responsible for corrective action: Shiela Moore Planned completion date for corrective action plan: June 30, 2021
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