FAC Explorer

Audit 392376

FY End
2025-10-31
Total Expended
$16.66M
Findings
1
Programs
6
Organization: Holyoke Chicopee Springfield Head Start, Inc. (MA)
Year: 2025 Accepted: 2026-03-17
Auditor: MP PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1180719 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.600 HEAD START $15.54M Yes 1
10.555 NATIONAL SCHOOL LUNCH PROGRAM $634,065 Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $193,289 Yes 0
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $150,156 Yes 0
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $110,968 Yes 0
10.558 CHILD AND ADULT CARE FOOD PROGRAM $24,297 Yes 0

Contacts

Name Title Type
Y4TUT9F4ACR3 Cynthia Normand Auditee
4137886522 Patrick Leary Auditor
No contacts on file

Notes to SEFA

Expenditures reported on the Schedule are reported on the accrual 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.
Expenditures of federal awards for funds passed-through state agencies is based on information provided by the Commonwealth of Massachusetts Operational Services Division.

Finding Details

Finding 2025-001
Condition: The Organization’s single audit reporting package for fiscal year 2024 was due on July 31, 2025. The data collection form and reporting package were submitted to the Federal Audit Clearing House (FAC) on September 3, 2025. Criteria: According to 2 CFR §200.512 (report submission), the audit reporting package and data collection form must be submitted to the FAC within the earlier of 30 calendar days after receipt of the auditor's report, or nine months after the end of the audit period. Cause: Due to turnover in the fiscal office and an extended medical leave of absence by a key member of the finance team in fiscal year 2025, the audit was delayed for fiscal year 2024. Due to the delay, the audit report was not issued prior to the July 31, 2025 deadline and as such, the Organization was not able to submit the reporting package by the stipulated deadline. Effect: The Organization was not in compliance with the single audit reporting package deadline requirement. Recommendations: The Organization’s single audit reporting package has most always been filed timely in the past, and the late filing was due to unforeseen circumstances. The Organization could implement procedures to ensure the data collection form is filed by the 9 month deadline when unforeseen circumstances arise. Management Response: The Organization acknowledges that the FY2024 Single-Audit Reporting Package was submitted after the required deadline. The delay resulted from unforeseen circumstances that affected the submission process. Historically, the Organization has consistently filed its Single-Audit Reporting Package in a timely manner. As of March 10, 2026, the Organization has implemented new procedures which will ensure the reporting package is filed by the 9 month deadline, when unforeseen circumstances arise, which include if the CFO or Comptroller are both unable to file the form by the 9 month deadline, another member of the leadership team will be responsible for making sure the reporting package is filed in a timely manner.