Finding 1174721 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-02-20
Audit: 388291
Organization: Riverside Community Care, INC (MA)

AI Summary

  • Core Issue: The Organization failed to submit one of two required semi-annual reports on time.
  • Impacted Requirements: Compliance with reporting deadlines under Uniform Guidance is not being met.
  • Recommended Follow-Up: Review and improve internal controls to ensure timely submission of all required reports.

Finding Text

Federal agency: U.S. Department of Health and Human Services Federal program title: Head Start Assistance Listing Number: 93.600 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 5/1/2024 -4/30/2025 Type of Finding: Internal Control over Compliance, Noncompliance Criteria or Specific Requirement: The Organization is required to submit the semi-annual report by November 30, 2024. Condition: During our testing, it was noted that one out of two reports tested was not submitted timely. Questioned Costs: Not Applicable Context: The Organization did not submit the semi-annual report timely. Cause: The Organization's control in place was not operating effectively. Effect: The Organization is not in compliance with reporting requirements under Uniform Guidance. Repeat Finding: No Recommendation: The Organization should review internal controls to ensure required filings are submitted timely. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Head Start – Assistance Listing No. 93.600 Recommendation: Management should review internal controls to ensure required filings are submitted timely. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: Management reviews reporting deadlines to ensure timely submissions. Name(s) of the contact person(s) responsible for corrective action: Patrick Chilcott, CFO Planned completion date for corrective action plan: June 2026

Categories

Reporting Internal Control / Segregation of Duties

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $1.63M
93.136 INJURY PREVENTION AND CONTROL RESEARCH AND STATE AND COMMUNITY BASED PROGRAMS $140,614
93.994 MATERNAL AND CHILD HEALTH SERVICES BLOCK GRANT TO THE STATES $104,560
84.181 SPECIAL EDUCATION-GRANTS FOR INFANTS AND FAMILIES $70,984
84.126 REHABILITATION SERVICES VOCATIONAL REHABILITATION GRANTS TO STATES $53,821
93.791 MONEY FOLLOWS THE PERSON REBALANCING DEMONSTRATION $32,419
16.575 CRIME VICTIM ASSISTANCE $23,935
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $21,700
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $8,802
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $8,112
10.555 NATIONAL SCHOOL LUNCH PROGRAM $65