FAC Explorer

Audit 378906

FY End
2024-06-30
Total Expended
$5.50M
Findings
1
Programs
1
Organization: Booker T. Washington Child Development Center, Inc. (AZ)
Year: 2024 Accepted: 2026-01-05
Auditor: 472093877

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1167654 2024-101 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.600 HEAD START $5.50M Yes 1

Contacts

Name Title Type
WDZDJMU5W3K3 Josie Ayon Auditee
6022524928 Robert N Snyder Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards includes the federal grant activity of Booker T. Washington Child Development Center, Inc. (“the Organization”). The information in this schedule 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).
Expenditures reported on the schedule are reported on the modified cash basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the financial statements.
The program titles and Assistance Listing numbers were obtained from the federal or passthrough grantor or the 2024 Federal Assistance Listings.
The Organization did not elect to use the 10 percent de minimis indirect cost rate as covered in 2 CFR §200.414.

Finding Details

Finding 2024-101
2024-101 – Reporting-Report Submission – (Significant Deficiency in Internal Controls over Compliance) Repeat Finding Federal program information: Funding agency: U.S. Department of Health and Human Services Title: Head Start CFDA number: 93.600 Award number and years: 152734, 152734-019; July 1, 2023 through June 30, 2024 Pass-through grantor: City of Phoenix Compliance Requirements: Reporting Questioned Costs: N/A Criteria: 200.512 of the Uniform Guidance requires that the Organization submit an annual single audit reporting package and submit the data collection form prior to nine months after the end of the audit period. Condition: The Organization did not submit its single audit reporting package or data collection form within the required deadline. Cause and Effect: The Organization had turnover in finance staff and had not established policies and procedures to ensure the annual single audit is completed timely. As a result, the Organization did not comply with federal requirements. Auditors’ Recommendations: Management should ensure that the annual single audit is completed within the required timeframe. This finding is similar to prior year finding 2023-102.