EIN: 920040291
UEI: VM5JCQ7DNJF8
Audited by: ALTMAN, ROGERS & CO.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 July 13, 2026 (53 days ago).
What is a management decision? →Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Health and Human Services Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Award Number: 10CH012803-01-00 Award Year: 2024 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The semi-annual plan/performance SF-425 report must be submitted within 90 days after the grant period ends. Condition and Context: CCS Early Learning did not adhere to the 90 day report submission deadline specified in the grant agreement for semi-annual reports. We reviewed one report and determined it was submitted 30 days after the deadline. Cause: The management assumed that report was already submitted. However, reports were not submitted within the required deadline. Effect: Failure to follow compliance reporting requirements could result in suspension of Federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management complies with all reporting requirements as outlined in the program agreement and establish a calendar identifying applicable reporting deadlines. Management response: Management agrees with the finding. See Corrective Action Plan.
Show full finding ▾Hide full finding ▴Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Health and Human Services Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Award Number: 10CH012803-01-00 Award Year: 2024 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The semi-annual plan/performance SF-425 report must be submitted within 90 days after the grant period ends. Condition and Context: CCS Early Learning did not adhere to the 90 day report submission deadline specified in the grant agreement for semi-annual reports. We reviewed one report and determined it was submitted 30 days after the deadline. Cause: The management assumed that report was already submitted. However, reports were not submitted within the required deadline. Effect: Failure to follow compliance reporting requirements could result in suspension of Federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management complies with all reporting requirements as outlined in the program agreement and establish a calendar identifying applicable reporting deadlines. Management response: Management agrees with the finding. See Corrective Action Plan.
Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Abby Miller Corrective Action Plan: Upon learning of the missed reporting deadline, internal corrective action was implemented immediately, by developing a checklist of important dates and deadlines for grants. The Finance Director and Executive Director will meet quarterly to review grant files and all associated deadlines to ensure timely completion, and to keep the checklist up to date. To increase accountability and oversight of compliance, the checklist along with completion dates will be presented at future CCS Finance Committee Meetings. Proposed Completion Date: November 25,2025
FAC accepted this audit on March 3, 2025 — management decision was due September 3, 2025.
FAC accepted this audit on February 6, 2024 — management decision was due August 6, 2024.
FAC accepted this audit on April 19, 2023 — management decision was due October 19, 2023.
FAC accepted this audit on April 18, 2022 — management decision was due October 18, 2022.
FAC accepted this audit on March 23, 2021 — management decision was due September 23, 2021.
FAC accepted this audit on March 6, 2020 — management decision was due September 6, 2020.
FAC accepted this audit on March 13, 2019 — management decision was due September 13, 2019.
FAC accepted this audit on February 6, 2018 — management decision was due August 6, 2018.
FAC accepted this audit on February 15, 2017 — management decision was due August 15, 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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