FAC Explorer

Audit 381338

FY End
2025-07-31
Total Expended
$6.54M
Findings
1
Programs
2
Organization: Ccs Early Learning (AK)
Year: 2025 Accepted: 2026-01-13
Auditor: ALTMAN ROGERS & CO

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1168913 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.600 HEAD START $6.19M Yes 1
10.558 CHILD AND ADULT CARE FOOD PROGRAM $357,252 Yes 0

Contacts

Name Title Type
VM5JCQ7DNJF8 Abby Miller Auditee
9073737000 Katie Stachow Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of CCS Early Learning under programs of the federal government for the year ended July 31, 2025. 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). Because the Schedule presents only a selected portion of the operations of CCS Early Learning, it is not intended to and does not present the financial position of CCS Early Learning.
CCS Early Learning did not pass any federal funds through to subrecipients during the year ended July 31, 2025.

Finding Details

Finding 2025-001
Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Health and Human Services Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Award Number: 10CH012803-01-00 Award Year: 2024 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The semi-annual plan/performance SF-425 report must be submitted within 90 days after the grant period ends. Condition and Context: CCS Early Learning did not adhere to the 90 day report submission deadline specified in the grant agreement for semi-annual reports. We reviewed one report and determined it was submitted 30 days after the deadline. Cause: The management assumed that report was already submitted. However, reports were not submitted within the required deadline. Effect: Failure to follow compliance reporting requirements could result in suspension of Federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management complies with all reporting requirements as outlined in the program agreement and establish a calendar identifying applicable reporting deadlines. Management response: Management agrees with the finding. See Corrective Action Plan.