EIN: 942232933
UEI: YBEDBFMA9M39
Audited by: Wipfli LLP
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 December 19, 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 June 19, 2026 (76 days ago).
What is a management decision? →FAC accepted this audit on November 22, 2024 — management decision was due May 22, 2025.
E Center switched payroll service providers effective January 1, 2024, however, E Center failed to obtain a backup copy of timesheet files from the previous payroll service provider. To date, E Center has not been able to obtain timesheets from the previous provider and it is uncertain if the timesheets will be obtainable. Context: In performing the audit, 45 payroll transactions were selected to test for supporting documentation and effective controls. It was observed that transactions selected prior to January 1, 2024 did not contain timesheets as supporting documentation. Effect: Without access to timesheets, we were unable to determine proper review and approval by employee or the supervisor. Without support, the probability that fraud or material errors will occur and go undetected increases. Cause: A former employee of E Center had the opportunity to download backup copies of timesheets for a period of time but failed to download before the expiration date established by the previous payroll provider. Repeat: No Auditor's Recommendations: E Center should continue its attempt to obtain the historical timesheets from the prior payroll provider. E Center also should implement policies and procedures to ensure that any future changes in providers include an process to obtain historical information from the prior provider. View of Responsible Officials: Management agrees with the finding and has provided a corrective action plan.
Show full finding ▾Hide full finding ▴No Access to Historical Payroll Timesheets Federal Program Information: Funding agency: U.S. Department of Health and Human Services Title: Head Start AL number: 93.600 Award number: 09CH012226-01, 09CH010524-05, 90CM009862-01, 90CM009826-05 Questioned Costs: None Criteria or Specific Requirement: Internal controls requires transaction to be supported by proper documentation, review and approvals. Timesheets are an integral internal control activity to determine that stated account balances are accurate and fairly reported. Condition: E Center switched payroll service providers effective January 1, 2024, however, E Center failed to obtain a backup copy of timesheet files from the previous payroll service provider. To date, E Center has not been able to obtain timesheets from the previous provider and it is uncertain if the timesheets will be obtainable. Context: In performing the audit, 45 payroll transactions were selected to test for supporting documentation and effective controls. It was observed that transactions selected prior to January 1, 2024 did not contain timesheets as supporting documentation. Effect: Without access to timesheets, we were unable to determine proper review and approval by employee or the supervisor. Without support, the probability that fraud or material errors will occur and go undetected increases. Cause: A former employee of E Center had the opportunity to download backup copies of timesheets for a period of time but failed to download before the expiration date established by the previous payroll provider. Repeat: No Auditor's Recommendations: E Center should continue its attempt to obtain the historical timesheets from the prior payroll provider. E Center also should implement policies and procedures to ensure that any future changes in providers include an process to obtain historical information from the prior provider. View of Responsible Officials: Management agrees with the finding and has provided a corrective action plan.
Finding 2024-001: No Access to Historical Payroll Timesheets Management’s Response Management recognizes the absence of access to historical payroll timesheets due to E Center's transition to a new payroll system as of January 1, 2024. Following the transition, access to the prior system was discontinued. E Center had arranged with the former payroll provider to supply all necessary documents; however, a former employee did not download the documents before the provided link expired. Although E Center understands the importance of this finding, we are confident that it was an isolated occurrence. Our current payroll system securely retains timecard data, and we have successfully provided all requested records since the January 1 implementation of the new service. Contact Person Responsible for Corrective Action: Karen Peters Anticipated Completion Date: January 1, 2024
FAC accepted this audit on January 18, 2024 — management decision was due July 18, 2024.
FAC accepted this audit on November 8, 2022 — management decision was due May 8, 2023.
FAC accepted this audit on November 7, 2021 — management decision was due May 7, 2022.
FAC accepted this audit on November 3, 2020 — management decision was due May 3, 2021.
FAC accepted this audit on November 3, 2019 — management decision was due May 3, 2020.
FAC accepted this audit on November 11, 2018 — management decision was due May 11, 2019.
FAC accepted this audit on November 2, 2017 — management decision was due May 2, 2018.
FAC accepted this audit on November 28, 2016 — management decision was due May 28, 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.
Browse other Single Audit organizations in California →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and filing records.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.
