EIN: 951656369
UEI: PV9WH5QL8J94
Data as of August 24, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 13, 2023. 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 August 13, 2023 (1107 days ago).
What is a management decision? →The Organization has not yet established a Policy Council, which is a required component of the Head Start program under assistance listing number 93.600. Cause: The Organization is in the first year of the Head Start program and is in the process of establishing a Policy Council. Effect: Management did not share financial information with the Policy Council. Context: In February 2022, the Center entered into a subrecipient arrangement with the Los Angeles County Office of Education ("LACOE") to receive funds and deliver services under the Head Start program. The subrecipient agreement and the Head Start program require a separate Policy Council. Recommendation: Management and the board of directors should review all of the program governance requirements and ensure that they are all being met. Specifically, management should ensure that a Policy Council is convened and establish the requiring reporting cadence. Views of responsible officials: Blind Children's Center agrees with the finding. In conjunction with LACOE, Blind Children's Center developed start-up plans for its Head Start programs for the period of February through December 2022. The plans included establishing a Policy Committee at Blind Children's Center by November 2022, including a representative to serve on LACOE's Policy Council. Elections for the Policy Committee were held on October 13, 2022 and the Policy Committee had its first meeting and training on November 9, 2022. As of November 2022, Blind Children's Center's Policy Committee is receiving all required management and fiscal monthly reports and approving policies and procedures as per Head Start performance standards and regulations.
Show full finding ▾Hide full finding ▴Finding number: 2022-001 Assistance Listing number: 93.600 Program: Head Start Identifying number and grant period: C-22099, year ended June 30, 2022 Name of federal agency: U.S. Department of Health and Human Services Name of pass-through entity: Los Angeles County Office of Education Repeat finding: No Criteria: Head Start Agencies must comply with Head Start's program governance requirements. Condition: The Organization has not yet established a Policy Council, which is a required component of the Head Start program under assistance listing number 93.600. Cause: The Organization is in the first year of the Head Start program and is in the process of establishing a Policy Council. Effect: Management did not share financial information with the Policy Council. Context: In February 2022, the Center entered into a subrecipient arrangement with the Los Angeles County Office of Education ("LACOE") to receive funds and deliver services under the Head Start program. The subrecipient agreement and the Head Start program require a separate Policy Council. Recommendation: Management and the board of directors should review all of the program governance requirements and ensure that they are all being met. Specifically, management should ensure that a Policy Council is convened and establish the requiring reporting cadence. Views of responsible officials: Blind Children's Center agrees with the finding. In conjunction with LACOE, Blind Children's Center developed start-up plans for its Head Start programs for the period of February through December 2022. The plans included establishing a Policy Committee at Blind Children's Center by November 2022, including a representative to serve on LACOE's Policy Council. Elections for the Policy Committee were held on October 13, 2022 and the Policy Committee had its first meeting and training on November 9, 2022. As of November 2022, Blind Children's Center's Policy Committee is receiving all required management and fiscal monthly reports and approving policies and procedures as per Head Start performance standards and regulations.
Organization: Blind Children's Center Date: January 25, 2023 Blind Children's Center respectfully submits the following corrective action plan ("CAP") for the year ended June 30, 2022. Name and address of independent public accounting firm: Armanino, LLP 11766 Wilshire Blvd. 9th Floor Los Angeles, CA 90025 Audit period: June 30, 2022 The findings from the June 30, 2022 schedule of findings are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. SECTION II; FINDINGS 2022-001 - Policy Council Auditor Recommendation: Management and the board of directors should review all of the program governance requirements and ensure that they are all being met. Specifically, management should ensure that a Policy Council is convened and establish the requiring reporting cadence. Action Token: Blind Children's Center agrees with the finding. Blind Children's Center established its Policy committee in November 2022, including a representative to serve on Los Angeles County Office of Education's Policy Council. The Policy Committee is receiving all required management and fiscal reports; and approving policies and procedures as per Head Start performance standards and regulations. Name of responsible person: Sarah Orth, Chief Executive Officer Anticipated completion date: The policy was implemented in November 2022 Sarah E. Orth Date Chief Executive Officer
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.
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Monitor subrecipient audit findings and compliance status.
Start monitoring →© 2026 Single Audit Intelligence. All data is public domain.