EIN: 944999965
UEI: SV79JADJYHM3
Data as of August 27, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on June 13, 2024. 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 13, 2024 (622 days ago).
What is a management decision? →2022-004 Approval of Invoices – Significant Deficiency Federal Program: AL 93.600 Head Start Cluster Compliance Requirement: Allowable Costs Criteria: An appropriate system of internal controls requires that the Coop Executive Director review and approve all invoices prior to payment being made. Condition/Context: The Coop’s invoices were not documented as approved prior to payment being made. Cause: Invoices should be reviewed and approved prior to payment being made; however, no documentation was noted. Effect: There is an increased risk of material misstatement to the Coop’s financial statements. Recommendation: The Coop’s Executive Director should document the approval of all invoices. View of responsible officials and corrective actions: We agree with this finding. See corrective action item 2022-004. Questioned Costs: None. Indication of repeat finding: This is not a repeat finding from the prior year.
Show full finding ▾Hide full finding ▴2022-004 Approval of Invoices – Significant Deficiency Federal Program: AL 93.600 Head Start Cluster Compliance Requirement: Allowable Costs Criteria: An appropriate system of internal controls requires that the Coop Executive Director review and approve all invoices prior to payment being made. Condition/Context: The Coop’s invoices were not documented as approved prior to payment being made. Cause: Invoices should be reviewed and approved prior to payment being made; however, no documentation was noted. Effect: There is an increased risk of material misstatement to the Coop’s financial statements. Recommendation: The Coop’s Executive Director should document the approval of all invoices. View of responsible officials and corrective actions: We agree with this finding. See corrective action item 2022-004. Questioned Costs: None. Indication of repeat finding: This is not a repeat finding from the prior year.
Contact Person – Ben Schafer, Executive Director Corrective Action Plan – The Executive Director will review and approve, with documentation, all invoices prior to payment being made. Completion Date – The Coop will implement this corrective action plan in the next fiscal year.
2022-005 Reporting – Significant Deficiency Federal Program: AL 93.600 Head Start Cluster Compliance Requirement: Reporting Criteria: The Coop is required to file SF-425 - Federal Financial Report. The SF- 425 should report total federal share of expenditures from the inception of the award through the end date of the reporting period. Condition/Context: The Coop filed the SF-425 timely; however, the totals could not be substantiated. Cause: The reported federal share of expenditures per SF-425 do not tie to the accrual basis general ledger. Effect: SF-425 could be erroneously reported. Recommendation: We recommend that the SF-425 federal share of expenditures tie to the accrual basis general ledger. View of responsible officials and corrective actions: We agree with this finding. See corrective action item 2022-005. Questioned Costs: None. Indication of repeat finding: This is not a repeat finding from the prior year.
Show full finding ▾Hide full finding ▴2022-005 Reporting – Significant Deficiency Federal Program: AL 93.600 Head Start Cluster Compliance Requirement: Reporting Criteria: The Coop is required to file SF-425 - Federal Financial Report. The SF- 425 should report total federal share of expenditures from the inception of the award through the end date of the reporting period. Condition/Context: The Coop filed the SF-425 timely; however, the totals could not be substantiated. Cause: The reported federal share of expenditures per SF-425 do not tie to the accrual basis general ledger. Effect: SF-425 could be erroneously reported. Recommendation: We recommend that the SF-425 federal share of expenditures tie to the accrual basis general ledger. View of responsible officials and corrective actions: We agree with this finding. See corrective action item 2022-005. Questioned Costs: None. Indication of repeat finding: This is not a repeat finding from the prior year.
Contact Person – Ben Schafer, Executive Director Corrective Action Plan – Form SF-425 will be reported based on accrual basis general ledger balances. Completion Date – The Coop will implement this corrective action plan for the June 30, 2024 filing.
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