EIN: 921069936
UEI: K8MTXLJGSNG5
Audit also covers EIN: 465634763 · unlinked EINs have no separate FAC filing
Audited by: Aprio, LLP
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 June 24, 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 December 24, 2026 (112 days from today).
What is a management decision? →FAC accepted this audit on June 20, 2025 — management decision was due December 20, 2025.
FAC accepted this audit on June 28, 2024 — management decision was due December 28, 2024.
FAC accepted this audit on July 6, 2023 — management decision was due January 6, 2024.
FAC accepted this audit on July 31, 2022 — management decision was due January 31, 2023.
Albina Head Start, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. During the year ended October 31, 2021, Albina Head Start, Inc. calculated its indirect cost reimbursement using 10 percent of total direct costs as opposed to 10 percent of modified total direct costs. Specifically, Albina Head Start, Inc. included equipment, capital expenditures, and rental costs in its base used to calculate the 10 percent claimed as indirect costs. Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards (45 CFR Part 75.2) states that modified total direct cost excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Cause: Albina Head Start Inc.?s approved budget for this Head Start grant included an approved indirect cost reimbursement of 10 percent of total costs. However, since Albina has adopted the 10 percent de minimis rate for allocation of indirect costs, it must follow those regulations when calculating the indirect cost allocation. Effect: Because of the above condition, Albina Head Start Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Albina Head Start Inc. establish procedures to properly implement the 10 percent de minimis indirect cost rate.
Show full finding ▾Hide full finding ▴2021-001 ? Cost Allocation Department of Health and Human Services AL # 93.600 Head Start Federal Grantor/Pass-Through Grantor Grant Number Grant Period Department of Health and Human Services 10CH011270-02 11/01/20-10/31/21 Questioned Costs: $26,793 How were questioned costs computed: A calculation of the difference between actual indirect costs claimed and the proper amount to claim using the 10 percent de minimis indirect cost rate was performed to arrive at the amount of questioned costs. Condition: Albina Head Start, Inc. has elected to use the 10 percent de minimis indirect cost rate as allowed under Uniform Guidance. During the year ended October 31, 2021, Albina Head Start, Inc. calculated its indirect cost reimbursement using 10 percent of total direct costs as opposed to 10 percent of modified total direct costs. Specifically, Albina Head Start, Inc. included equipment, capital expenditures, and rental costs in its base used to calculate the 10 percent claimed as indirect costs. Criteria: The Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards (45 CFR Part 75.2) states that modified total direct cost excludes equipment, capital expenditures, charges for patient care, rental costs, tuition remission, scholarships and fellowships, participant support costs and the portion of each subaward in excess of $25,000. Cause: Albina Head Start Inc.?s approved budget for this Head Start grant included an approved indirect cost reimbursement of 10 percent of total costs. However, since Albina has adopted the 10 percent de minimis rate for allocation of indirect costs, it must follow those regulations when calculating the indirect cost allocation. Effect: Because of the above condition, Albina Head Start Inc. was not in compliance with this compliance requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend that Albina Head Start Inc. establish procedures to properly implement the 10 percent de minimis indirect cost rate.
Corrective Action Plan for Current Year Finding Albina Head Start, Inc. submits the following corrective action plan for the identified finding for the audit period November 1, 2020 through October 31, 2021. Finding 2021-001: Cost Allocation Corrective Action: Albina Head Start, Inc. will follow directions from office of Head Start Region X regarding it's Questioned Costs for the year ended October 31, 2021. Albina Head Start, Inc. will immediately begin calculating its 10 percent de minimis indirect cost based on Modified Total Direct Costs as defined by the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for HHS Awards (45 CFR Part 75.2). Ablina Head Start, Inc. will prospectively make correcting adjustments to reconcile previous reimbursable direct cost calculations to correct any previous overstatement of indirect cost reimbursements requested and received during the eyar ending October 31, 2022. Albina Head Start Inc.'s budget for the year ending October 31, 2023 year will calculate indirect costs based on Modified Total Direct Costs. Person Responsible: Mark A. Sleasman
FAC accepted this audit on June 28, 2021 — management decision was due December 28, 2021.
FAC accepted this audit on April 5, 2020 — management decision was due October 5, 2020.
FAC accepted this audit on June 11, 2019 — management decision was due December 11, 2019.
GSA_MIGRATION
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GSA_MIGRATION
FAC accepted this audit on May 10, 2018 — management decision was due November 10, 2018.
FAC accepted this audit on May 6, 2017 — management decision was due November 6, 2017.
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