FAC Explorer

Audit 376777

FY End
2024-12-31
Total Expended
$5.11M
Findings
6
Programs
3
Organization: Cattaraugus County Project Head Start Inc. (NY)
Year: 2024 Accepted: 2025-12-22
Auditor: BUFFAMANTE WHIPPLE BUTTAFARO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1165868 2024-002 Material Weakness Yes P
1165869 2024-002 Material Weakness Yes P
1165870 2024-002 Material Weakness Yes P
1165871 2024-003 Material Weakness Yes P
1165872 2024-003 Material Weakness Yes P
1165873 2024-003 Material Weakness Yes P

Programs

ALN Program Spent Major Findings
93.600 HEAD START $4.74M Yes 2
93.575 COVID-19 - ARPA Child Care and Development Block Grant $239,008 Yes 2
10.558 CHILD AND ADULT CARE FOOD PROGRAM $130,958 Yes 2

Contacts

Name Title Type
PTRFFH4RAKX3 Danielle Amore Auditee
7163732447 David V Ditanna, CPA Auditor
No contacts on file

Notes to SEFA

BASIS OF PRESENTATION - The accompanying Schedule of Expenditures of Federal Awards presents the activity of federal award programs administered by Cattaraugus County Project Head Start, Inc., which is described in Note 1 to the Organization’s accompanying financial statements for the year ended December 31, 2024. Federal awards that are included in the schedule may be received directly from federal agencies, as well as federal awards that are passed through from other government agencies. The information is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of operations of Cattaraugus County Project Head Start, Inc., it is not intended to and does not present the financial position, changes in net assets or cash flows of Cattaraugus County Project Head Start, Inc. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Expenditures reported on the Schedule of Expenditures of Federal Awards are reported on the accrual basis of accounting. Such expenditures are recognized following, as applicable, either the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement.
Cattaraugus County Project Head Start, Inc. has elected not to use the 10 percent de minimis indirect cost rate allowed under Uniform Guidance in the current year.
Cattaraugus County Project Head Start, Inc. provided no Federal awards to subrecipients during the year ended December 31, 2024.

Finding Details

Finding 2024-002
Untimely Single Audit Filing Condition and criteria: The Organization did not submit their Single Audit Report for the fiscal year ended December 31, 2024 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.
Finding 2024-003
Untimely Single Audit Filing Condition and criteria: The Organization did not submit their Single Audit Report for the fiscal year ended December 31, 2024 within nine months of the fiscal year end, as required by the Uniform Guidance (2 CFR § 200.512), resulting in a delinquent submission. Cause and Effect: There were inadequate internal controls in place regarding the audit process to ensure that timely submissions of the Single Audit report would be met. The delinquency may lead to the suspension or termination of federal funding, as well as potential penalties or corrective actions from the funding agency. Auditor’s Recommendations: The Organization should establish a system to closely monitor Single Audit deadlines, designate clear responsibilities for the audit process, and proactively communicate with the auditor to ensure timely completion and submission of the report. Organization’s Response: Management will work with the auditors to have the draft audit reports completed within one month of the field work and submitted to the Board of Directors for approval. At the next Board of Directors meeting, which will be no later than the report due, the drafts reports will be reviewed.