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STEP FORWARDNon-Profit

EIN: 340965350

UEI: VRKYFZKLPTC6

Audited by: WIPFLI LLP

Oversight agency: 93 [Department of Health and Human Services]

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Data as of August 28, 2026

STEP FORWARD10 audit years7 findings4 repeat
10
Audit Years
7
Total Findings
4
Repeat Findings
$42.3M
Federal Awards Expended (FY 2025)

FY 2025-01-31

LOW-RISK AUDITEE$42,321,439 federal awards expendedNo findings recorded this year

Management decision deadline — for entities that funded this organization

The FAC accepted this audit on September 29, 2025. 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 March 29, 2026 (155 days ago).

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FY 2024-01-31

LOW-RISK AUDITEE$49,450,844 federal awards expendedNo findings recorded this year

FAC accepted this audit on October 30, 2024 — management decision was due April 30, 2025.

FY 2023-01-31

LOW-RISK AUDITEE$66,312,033 federal awards expendedNo findings recorded this year

FAC accepted this audit on October 31, 2023 — management decision was due May 1, 2024.

FY 2022-01-31

LOW-RISK AUDITEE$52,987,571 federal awards expendedNo findings recorded this year

FAC accepted this audit on October 30, 2022 — management decision was due April 30, 2023.

FY 2021-01-31

LOW-RISK AUDITEE$39,560,146 federal awards expendedNo findings recorded this year

FAC accepted this audit on October 12, 2021 — management decision was due April 12, 2022.

FY 2020-01-31

LOW-RISK AUDITEE$32,635,138 federal awards expendedNo findings recorded this year

FAC accepted this audit on October 8, 2020 — management decision was due April 8, 2021.

FY 2019-01-31

LOW-RISK AUDITEE$29,967,281 federal awards expended

FAC accepted this audit on October 9, 2019 — management decision was due April 9, 2020.

2019-001
Matching, Level of Effort, Earmarking
REPEAT OF 2018-001, 2017-001, 2016-001, 2015-001, 2014-001, 2013-001OTHER MATTERS

During our audit, Wipfli LLP reviewed Council for Economic Opportunities in Greater Cleveland?s (CEOGC) enrollment information for January 2019. Our testing included a count of all the children served under the Head Start program for the month of January 2019 and a comparison to funded enrollment. Based on the enrollment information provided to us, CEOGC did not maintain funded enrollment in the current year as indicated in the table below, however, it should be noted that enrollment levels have improved from January 2018. Head Start Early Head Start January 2018 January 2018 Total Funded enrollment 2,869 188 3,057 Actual enrollment 2,657 188 2,845 Under Enrolled ( 212) 0 ( 212) Head Start Early Head Start January 2019 January 2019 Total Funded enrollment 2,756 225 2,981 Actual enrollment 2,669 176 2,845 Under Enrolled ( 87) (49) ( 136) This is a repeat finding, it was reported in the prior 5 audits as Findings 2018-001, 2017-001, 2016-002, 2015-001, 2014-001, 2013-001.

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Full finding narrative

During our audit, Wipfli LLP reviewed Council for Economic Opportunities in Greater Cleveland?s (CEOGC) enrollment information for January 2019. Our testing included a count of all the children served under the Head Start program for the month of January 2019 and a comparison to funded enrollment. Based on the enrollment information provided to us, CEOGC did not maintain funded enrollment in the current year as indicated in the table below, however, it should be noted that enrollment levels have improved from January 2018. Head Start Early Head Start January 2018 January 2018 Total Funded enrollment 2,869 188 3,057 Actual enrollment 2,657 188 2,845 Under Enrolled ( 212) 0 ( 212) Head Start Early Head Start January 2019 January 2019 Total Funded enrollment 2,756 225 2,981 Actual enrollment 2,669 176 2,845 Under Enrolled ( 87) (49) ( 136) This is a repeat finding, it was reported in the prior 5 audits as Findings 2018-001, 2017-001, 2016-002, 2015-001, 2014-001, 2013-001.

Corrective Action Plan

CEOGC will continue to participate in the following ongoing recruitment efforts: ? Identify where services are needed ? Plan effective recruiting efforts ? Actively recruit families ? Respond to incoming Telephone, E-mail, and Mini-Application inquiries promptly. ? Family Service Workers follow up to facilitate in-person or telephone intake with interested families As Grantee, CEOGC will continue to recruit eligible families by focusing on the findings of Community Needs Assessment, and by recruiting categorical families in targeted areas. We will continue to attend community fairs/events, and fairs for services to the Disabled. Neighborhood canvassing, partnerships with the Ohio Department of Jobs and Family Services centers, homeless shelters for families, and neighborhood hospitals and health centers has proven to be a consistent source of eligible families. As per the Corrective Action Plan of January, 2018, CEOGC shall enroll 100% of its funded slots and maintain an active waiting list at all times with ongoing outreach to the community and activities designed to identify underserved families who can benefit from our program. Management will also continue to use the strategies that were introduced through our T/TA sessions."

Prior Finding References

2018-001, 2017-001, 2016-001, 2015-001, 2014-001, 2013-001

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FY 2018-01-31

$31,624,592 federal awards expended

FAC accepted this audit on October 21, 2018 — management decision was due April 21, 2019.

2018-001
Matching, Level of Effort, Earmarking
REPEAT OF 2017-001OTHER MATTERS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2017-001

About Matching, Level of Effort, Earmarking →

FY 2017-01-31

$33,931,877 federal awards expended

FAC accepted this audit on October 29, 2017 — management decision was due April 29, 2018.

2017-001
Matching, Level of Effort, Earmarking
MODIFIED OPINIONREPEAT OF 2016-002

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2016-002

About Matching, Level of Effort, Earmarking →

FY 2016-01-31

MATERIAL NONCOMPLIANCE DISCLOSED$33,009,684 federal awards expended

FAC accepted this audit on October 30, 2016 — management decision was due April 30, 2017.

2016-001
Cost Allowability
MODIFIED OPINIONQUESTIONED COSTS

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Allowable Costs / Cost Principles →
2016-002
Matching, Level of Effort, Earmarking
MODIFIED OPINIONREPEAT OF 2015-001

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

Prior Finding References

2015-001

About Matching, Level of Effort, Earmarking →
2016-003
Matching, Level of Effort, Earmarking
MODIFIED OPINION

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

About Matching, Level of Effort, Earmarking →
2016-004
Matching, Level of Effort, Earmarking
MODIFIED OPINION

GSA_MIGRATION

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GSA_MIGRATION

Corrective Action Plan

GSA_MIGRATION

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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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