EIN: 133303089
UEI: E23FTC3C7YP7
Audit also covers EIN: 133942646
Audited by: BDO USA, P.C.
Oversight agency: 93 [Department of Health and Human Services]
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Data as of August 28, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on August 21, 2026. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by February 21, 2027 (175 days from today).
What is a management decision? →Reporting – Noncompliance (Control Deficiency) Information on Federal Program - U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. Criteria - According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition - During our audit, we noted that the DCF for the reporting period ended June 30, 2025 was not filed with the Federal Audit Clearinghouse timely. Cause - Due to the timing of the annual consolidated financial statements being completed, ABC and Affiliate could not submit the DCF by the Uniform Guidance required timeline. Effect - ABC and Affiliate not submitting the DCF timely could affect future funding from various agencies. Questioned Costs - None noted. Context - This was a condition noted per review of ABC and Affiliate’s compliance with the reporting requirements. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2024-001 in the 2024 report. Recommendation - We recommend that ABC and Affiliate submit the DCF timely. Views of Responsible Officials - ABC and Affiliate agrees with the federal award finding identified in the audit. ABC and Affiliate’s response to this finding is described in the accompanying management’s planned corrective actions.
Show full finding ▾Hide full finding ▴Reporting – Noncompliance (Control Deficiency) Information on Federal Program - U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. Criteria - According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition - During our audit, we noted that the DCF for the reporting period ended June 30, 2025 was not filed with the Federal Audit Clearinghouse timely. Cause - Due to the timing of the annual consolidated financial statements being completed, ABC and Affiliate could not submit the DCF by the Uniform Guidance required timeline. Effect - ABC and Affiliate not submitting the DCF timely could affect future funding from various agencies. Questioned Costs - None noted. Context - This was a condition noted per review of ABC and Affiliate’s compliance with the reporting requirements. Repeat Finding - This is a repeat finding from prior year. This was reported as finding 2024-001 in the 2024 report. Recommendation - We recommend that ABC and Affiliate submit the DCF timely. Views of Responsible Officials - ABC and Affiliate agrees with the federal award finding identified in the audit. ABC and Affiliate’s response to this finding is described in the accompanying management’s planned corrective actions.
Finding Number:2025-001 Reporting – Noncompliance (Control Deficiency) Programs:U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2025 data collection form was not filed timely. The planned correction plan is to file the 2025 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: August 2026
2024-001
FAC accepted this audit on May 8, 2025 — management decision was due November 8, 2025.
During our audit, we noted that the DCF for the reporting period ended June 30, 2024 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, ABC could not submit the DCF by the Uniform Guidance required timeline. Effect: ABC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of ABC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2023-001 in the 2023 report. Recommendation: We recommend that ABC submit the DCF timely. Views of Responsible Officials: ABC agrees with the federal award finding identified in the audit. ABC’s response to this finding is described in the accompanying management’s planned corrective actions.
Show full finding ▾Hide full finding ▴Finding Number: 2024-001 Reporting – Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services, Substance Abuse and Mental Health Services Projects of Regional and National Significance grant. Award Listing Number 93.243 Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2024 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, ABC could not submit the DCF by the Uniform Guidance required timeline. Effect: ABC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of ABC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2023-001 in the 2023 report. Recommendation: We recommend that ABC submit the DCF timely. Views of Responsible Officials: ABC agrees with the federal award finding identified in the audit. ABC’s response to this finding is described in the accompanying management’s planned corrective actions.
Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2024 data collection form was not filed timely. The planned correction plan is to file the 2024 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: May 2025
2023-001
FAC accepted this audit on June 20, 2024 — management decision was due December 20, 2024.
During our audit, we noted that the DCF for the reporting period ended June 30, 2023 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, ABC could not submit the DCF by the Uniform Guidance required timeline. Effect: ABC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of ABC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2022-001 in the 2022 report. Recommendation: We recommend that ABC submit the DCF timely. Views of Responsible Officials: ABC agrees with the federal award finding identified in the audit. ABC’s response to this finding is described in the accompanying management’s planned corrective actions.
Show full finding ▾Hide full finding ▴Finding Number: 2023-001 Reporting – Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services passed through NYC Department of Health and Mental Hygiene and New York State Office of Mental Health. Award Listing Number 93.958. Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2023 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, ABC could not submit the DCF by the Uniform Guidance required timeline. Effect: ABC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of ABC’s compliance with the reporting requirements. Repeat Finding: This is a repeat finding from prior year. This was reported as finding 2022-001 in the 2022 report. Recommendation: We recommend that ABC submit the DCF timely. Views of Responsible Officials: ABC agrees with the federal award finding identified in the audit. ABC’s response to this finding is described in the accompanying management’s planned corrective actions.
Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2023 data collection form was not filed timely. The planned correction plan is to file the 2023 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: June 2024
2022-001
FAC accepted this audit on August 8, 2023 — management decision was due February 8, 2024.
During our audit, we noted that the DCF for the reporting period ended June 30, 2022 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, ABC could not submit the DCF by the Uniform Guidance required timeline. Effect: ABC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of ABC?s compliance with the reporting requirements. Recommendation: We recommend that ABC submit the DCF timely. Views of Responsible Officials: ABC agrees with the federal award finding identified in the audit. ABC?s response to this finding is described in the accompanying management?s planned corrective actions.
Show full finding ▾Hide full finding ▴Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Information on Federal Program: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services passed through New York State Office of Children and Family Services, Child Care and Development Block Grant. Award Listing Number 93.575. Criteria: According to the Uniform Guidance, recipients must submit a data collection form (DCF) that states whether the audit was completed and provide information about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days after receipt of the auditor?s report, or nine months after the end of the audit period. Condition: During our audit, we noted that the DCF for the reporting period ended June 30, 2022 was not filed with the Federal Audit Clearinghouse timely. Cause: Due to the timing of the annual financial statements being completed, ABC could not submit the DCF by the Uniform Guidance required timeline. Effect: ABC not submitting the DCF timely could affect future funding from various agencies. Questioned Costs: None noted. Context: This was a condition noted per review of ABC?s compliance with the reporting requirements. Recommendation: We recommend that ABC submit the DCF timely. Views of Responsible Officials: ABC agrees with the federal award finding identified in the audit. ABC?s response to this finding is described in the accompanying management?s planned corrective actions.
Federal Award Findings and Questioned Costs: Finding Number: 2022-001 Reporting ? Noncompliance (Control Deficiency) Programs: U.S. Department of Health and Human Services, Head Start Cluster. Award Listing Number 93.600. U.S. Department of Health and Human Services passed through New York State Office of Children and Family Services, Child Care and Development Block Grant. Award Listing Number 93.575. Planned Corrective Action: Association to Benefit Children (ABC) acknowledges that the 2022 data collection form was not filed timely. The planned correction plan is to file the 2022 data collection form upon the issuance of the Uniform Guidance financial statements and ensure that future data collection forms are filed timely. Person Responsible: Matthew Manger, Chief Financial Officer Expected Completion Date: August 2023
FAC accepted this audit on July 31, 2022 — management decision was due January 31, 2023.
FAC accepted this audit on March 30, 2021 — management decision was due September 30, 2021.
FAC accepted this audit on February 17, 2020 — management decision was due August 17, 2020.
FAC accepted this audit on February 12, 2019 — management decision was due August 12, 2019.
FAC accepted this audit on February 15, 2018 — management decision was due August 15, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on February 8, 2017 — management decision was due August 8, 2017.
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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