FAC Explorer

Audit 391315

FY End
2025-06-30
Total Expended
$4.34M
Findings
2
Programs
2
Organization: Ravalli Head Start, Inc. (UT)
Year: 2025 Accepted: 2026-03-11
Auditor: CARVER FLOREK & JAMES CPA'S

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1177931 2025-001 Material Weakness Yes L
1177932 2025-002 Material Weakness Yes A

Programs

ALN Program Spent Major Findings
93.600 HEAD START $4.22M Yes 2
10.558 CHILD AND ADULT CARE FOOD PROGRAM $120,233 Yes 0

Contacts

Name Title Type
H4JAXF1KZZY2 Michele Craig Auditee
4063631217 Keegan Witt Auditor
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the “Schedule”) includes the federal award activity of Ravalli Head Start, Inc. under programs of the federal government for the year ended June 30, 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 of Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Ravalli Head Start, Inc., it is not intended to and does not present the financial position, changes in net assets, or cash flows of Ravalli Head Start, Inc.
Expenditures reported on the Schedule are reported on the grant 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.
Ravalli Head Start, Inc. has not elected to use the 10-percent de minimis direct cost rate allowed under the Uniform Guidance.
Ravalli Head Start, Inc. provided no federal funds to subrecipients during the audit period.

Finding Details

Finding 2025-001
2025-001 Filing and Accuracy of the SF-425 – Significant Deficiency Criteria: The Organization should file the SF-425 within the required time period and reports should reconcile to the underlying accounting records. Condition: During our testing, we found that the report tested was filed a month and a half after the due date and found that elements included in the report should have been excluded. Cause: Undetermined. Effect: The Organization did not follow the program requirements for reporting, which creates noncompliance with federal awards. This may lead to inaccuracy with reporting the required items to Head Start. Recommendation: We recommend that the Organization develops a more comprehensive system to ensure that all reporting requirements are properly met.
Finding 2025-002
2025-002 Transaction Approvals – Significant Deficiency Criteria: Expenditures and journal entries should be approved by a responsible official of the Organization who is aware of the various compliance requirements under the respective grant, within an appropriate amount of time that the transaction is incurred. Condition: During our testing, we found 2 instances of credit card expenditures that were selfapproved from the card holder, 8 instances when expenditures were approved at least five months past being incurred, and 2 journal entries that were not approved timely. These were out of 40 transactions tested. Cause: Undetermined. Effect: The Organization did not follow their policy for approval of transactions, which allows for the possibility of having purchased items that don’t conform with the various grant requirements. The transactions were only improved upon an internal audit of the system months after the transactions. Recommendation: We recommend that the Organization develops a more comprehensive system to ensure that all transactions are properly reviewed and approved in a timely manner.