EIN: 870272159
UEI: WKVSYL195UH6
Audited by: Rudd and Company, PLLC
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on October 14, 2025. 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 April 14, 2026 (146 days ago).
What is a management decision? →FAC accepted this audit on October 31, 2024 — management decision was due May 1, 2025.
Criteria - 2 CFR 910 establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. 2 CFR 910 requires the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition - Performance Progress semi-annual and annual reports were not completed and submitted by the due date. Cause – Bear River Head Start, Inc. failed to file the semi-annual and annual reports on a timely basis. Context – During the review of reports completed in relation to this program, we found that all reports were filed late due to internal changeover. Effect - Lack of compliance with designed internal controls over reporting could result in the organization reporting incorrect or incomplete information with the potential for lost funding for future grants. Questioned Costs – None reported. Recommendation – We recommend the Bear River Head Start, Inc. submit all reports in timely manner. This will ensure compliance with the award and the Bear River Head Start, Inc.’s policies.
Show full finding ▾Hide full finding ▴Criteria - 2 CFR 910 establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. 2 CFR 910 requires the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition - Performance Progress semi-annual and annual reports were not completed and submitted by the due date. Cause – Bear River Head Start, Inc. failed to file the semi-annual and annual reports on a timely basis. Context – During the review of reports completed in relation to this program, we found that all reports were filed late due to internal changeover. Effect - Lack of compliance with designed internal controls over reporting could result in the organization reporting incorrect or incomplete information with the potential for lost funding for future grants. Questioned Costs – None reported. Recommendation – We recommend the Bear River Head Start, Inc. submit all reports in timely manner. This will ensure compliance with the award and the Bear River Head Start, Inc.’s policies.
Management will file the semi-annual and annual reports on a timely basis, in an effort to ensure compliance with reporting requirements and avoid future non-compliance with federal regulations related to the major program.
FAC accepted this audit on October 31, 2023 — management decision was due May 1, 2024.
FAC accepted this audit on October 26, 2022 — management decision was due April 26, 2023.
A supervisor authorized excess time for maintenance employees that was not worked. Context: Excessive hours were questioned by board members and upper management. Management reviewed maintenance jobs and estimated hours to complete to determine the magnitude of unallowed expenditures. Cause: The supervisor was motivated to keep maintenance employees, because they were reliable and did good work. She felt justified, because if the funds were not spent, they were lost. The opportunity existed only with collusion between the supervisor and the employees. Effect: Federal funds were used to pay fraudulent payroll expenses. Estimated excess payments/questions costs are between $10,000 and $40,000 over three years, with no more than $20,000 occurring in FY 2022.
Show full finding ▾Hide full finding ▴2022-01 ? Unallowed Payroll Expenditures Criteria: Compliance Requirement B relating to Allowable Costs requires costs to meet general criteria for allowability, including being necessary and reasonable for the performance of the federal award, allocable thereto and adequately documented. Condition: A supervisor authorized excess time for maintenance employees that was not worked. Context: Excessive hours were questioned by board members and upper management. Management reviewed maintenance jobs and estimated hours to complete to determine the magnitude of unallowed expenditures. Cause: The supervisor was motivated to keep maintenance employees, because they were reliable and did good work. She felt justified, because if the funds were not spent, they were lost. The opportunity existed only with collusion between the supervisor and the employees. Effect: Federal funds were used to pay fraudulent payroll expenses. Estimated excess payments/questions costs are between $10,000 and $40,000 over three years, with no more than $20,000 occurring in FY 2022.
Bear River Head Start Inc.?s management became aware that a few hourly maintenance staff employees were recording time in excess of actual hours that were worked. The employees certified they were working the documented hours and their immediate supervisor also certified that the hours were true and correct (even though she had knowledge that they were not correct). Management immediately conducted an internal investigation, concluded that fraudulent time had been reported, disclosed the fraud to their Board, notified the Regional Office (grantor), consulted with legal counsel, and turned over the investigation to the local police department (investigation still ongoing). To help mitigate risks in the future, an additional timecard procedure of internally auditing timecards on a random sample basis as well as a new Critical Fiscal Issues Procedure have been incorporated into Bear River Head Start Inc.?s internal controls.
FAC accepted this audit on June 23, 2021 — management decision was due December 23, 2021.
FAC accepted this audit on August 5, 2020 — management decision was due February 5, 2021.
FAC accepted this audit on August 25, 2019 — management decision was due February 25, 2020.
FAC accepted this audit on October 9, 2018 — management decision was due April 9, 2019.
FAC accepted this audit on September 7, 2017 — management decision was due March 7, 2018.
FAC accepted this audit on August 26, 2016 — management decision was due February 26, 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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