FAC Explorer

Audit 49720

FY End
2022-06-30
Total Expended
$1.76M
Findings
8
Programs
3
Organization: Lancaster County First Steps to School Readiness Partnership (SC)
Year: 2022 Accepted: 2023-03-30
Auditor: Scott and Company LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
50020 2022-001 - - L
50021 2022-001 - - L
50022 2022-001 - - L
50023 2022-001 - - L
626462 2022-001 - - L
626463 2022-001 - - L
626464 2022-001 - - L
626465 2022-001 - - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $45,278 Yes 1
93.434 Every Student Succeeds Act/preschool Development Grants $34,070 - 0
84.335 Child Care Access Means Parents in School $16,945 - 0

Contacts

Name Title Type
U248WV7NHDW5 Anthony Howell Auditee
8032868000 Michael Slapnik Auditor
No contacts on file

Notes to SEFA

Accounting Policies: 1.Basis of PresentationThe accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Lancaster County First Steps to School Readiness Partnership (the Local Partnership) under programs of the federal government for the year ended June 30, 2022.The information in the 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 the Local Partnership, it is not intended and does not present the financial position, changes in net assets or cash flows of the Local Partnership.2.Summary of Significant Accounting PoliciesThe financial information shown in the Schedule of Expenditures of Federal Awards reflects amounts recorded by the Local Partnership during its fiscal year July 1, 2021 through June 30, 2022. This information is presented on the modified cash basis of accounting, which is a comprehensive basis of accounting other than generally accepted accounting principles, which is the basis of accounting used in the preparation of the Local Partnerships financial statements. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures may or may not be allowable or may be limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Local Partnership has elected not to use the 10 percent de minimis indirect cost rate as the grant does not include an indirect cost rate component.

Finding Details

Finding 2022-001
2022-001 - Timeliness of Reporting Condition: The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.
Finding 2022-001
2022-001 - Timeliness of Reporting Condition: The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.
Finding 2022-001
2022-001 - Timeliness of Reporting Condition: The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.
Finding 2022-001
2022-001 - Timeliness of Reporting Condition: The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.
Finding 2022-001
2022-001 - Timeliness of Reporting Condition: The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.
Finding 2022-001
2022-001 - Timeliness of Reporting Condition: The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.
Finding 2022-001
2022-001 - Timeliness of Reporting Condition: The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.
Finding 2022-001
2022-001 - Timeliness of Reporting Condition: The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.