EIN: 251691864
UEI: CEH6LY369LK1
Audited by: Bielau, Tierney, Coon & Company, 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 March 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 September 21, 2026 (21 days from today).
What is a management decision? →FAC accepted this audit on March 10, 2025 — management decision was due September 10, 2025.
FAC accepted this audit on May 18, 2024 — management decision was due November 18, 2024.
Condition and Context: Federal funds to cover expenditures incurred under one federal award project were drawn down from another federal project. In testing federal drawdowns, we traced each individual drawdown from the Health Start Initiative: Elimination Disparities in Perinatal Health federal award project, as reported in the HRSA PMS system, to the general ledger. There were 43 drawdowns during the year, totaling $1,055,582. Three of the drawdowns included amounts that should have been drawn down from the Catalysts for Infant Health Equity federal awqrd project. The total amount drawn down in error was $2,841. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury and disbursement by the non-federal entity for direct cost programs. Cause: While a breakdown of which project the funds were to be drawn from was provided, the individual drawing down the funds mistakenly drew them from the same project. Effect: Funds in excess of cash needs were drawn down. Recommendation: Procedures should be established to ensure that federal funds are drawn down from the correct federal project.
Show full finding ▾Hide full finding ▴Condition and Context: Federal funds to cover expenditures incurred under one federal award project were drawn down from another federal project. In testing federal drawdowns, we traced each individual drawdown from the Health Start Initiative: Elimination Disparities in Perinatal Health federal award project, as reported in the HRSA PMS system, to the general ledger. There were 43 drawdowns during the year, totaling $1,055,582. Three of the drawdowns included amounts that should have been drawn down from the Catalysts for Infant Health Equity federal awqrd project. The total amount drawn down in error was $2,841. Criteria: Non-federal entities must minimize the time elapsing between the transfer of funds from the US Treasury and disbursement by the non-federal entity for direct cost programs. Cause: While a breakdown of which project the funds were to be drawn from was provided, the individual drawing down the funds mistakenly drew them from the same project. Effect: Funds in excess of cash needs were drawn down. Recommendation: Procedures should be established to ensure that federal funds are drawn down from the correct federal project.
DEPARTMENT OF HEALTH AND HUMAN SERVICES Healthy Start, Inc. respectfully submits the following corrective action plan for the year ended September 30, 2023. Healthy Start Initiative, Assisted Listing Number 93.926 2023-01 - Federal funds to cover expenditures incurred under one federal award were drawn down from another federal project. Recommendation: Procedures should be established to ensure that federal funds are drawn down from the correct federal project. Management’s Corrective Action Plan: Management has reviewed the past processes and procedures and added a 2- step verification/authentication process for approval and drawdown of federal funds. Effective Date: Immediately Purpose: To minimize the time elapsing between the transfer of funds from the U.S.Treasury and disbursement for direct program cost. Procedure: · The Staff Accountant or other authorized member of the finance team initiates the drawdown amount from the PMS system and will screenshot a copy of the drawdown via email to another authorized member of the Team for their review and approval. · Second Finance team member reviews the transactions, compares them to the drawdown worksheets for each federal project and verifies that amounts will be drawn down from the correct project funds. · An email approving the transaction is then forwarded to the staff accountant or team member, initiating the drawdown, giving them permission to submit the request for payment. Any questions regarding this procedure should be directed to Jada Shirriel, Chief Executive Officer at 412-247-4009.
FAC accepted this audit on March 13, 2023 — management decision was due September 13, 2023.
FAC accepted this audit on March 15, 2022 — management decision was due September 15, 2022.
FAC accepted this audit on March 27, 2021 — management decision was due September 27, 2021.
FAC accepted this audit on March 8, 2020 — management decision was due September 8, 2020.
FAC accepted this audit on March 4, 2019 — management decision was due September 4, 2019.
FAC accepted this audit on March 17, 2018 — management decision was due September 17, 2018.
GSA_MIGRATION
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GSA_MIGRATION
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on March 26, 2017 — management decision was due September 26, 2017.
GSA_MIGRATION
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Show full finding ▾Hide full finding ▴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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