EIN: 550487053
UEI: J6HKHR25NZU5
Audited by: Brown, Edwards & Company, L.L.P.
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of August 31, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 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 27, 2026 (158 days ago).
What is a management decision? →The Council does not have appropriate supervisory review and approval procedures related to the grant reporting function. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted without prior documented supervisory review and approval. Effect: The Council is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Context: All three financial reports that were required to be filed during the year were tested. Questioned Costs: N/A Recommendation: We recommend the review and approval of all future grant reports prior to their submission. The approval should be documented in writing. View of Responsible Officials: Management concurs with the finding and understands the importance of a documented review and approval process related to the grant reporting function. The lack of formal approval processes was due, in part, to staffing limitations and the absence of a dedicated financial leadership role during the audit period.
Show full finding ▾Hide full finding ▴Condition: The Council does not have appropriate supervisory review and approval procedures related to the grant reporting function. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted without prior documented supervisory review and approval. Effect: The Council is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Context: All three financial reports that were required to be filed during the year were tested. Questioned Costs: N/A Recommendation: We recommend the review and approval of all future grant reports prior to their submission. The approval should be documented in writing. View of Responsible Officials: Management concurs with the finding and understands the importance of a documented review and approval process related to the grant reporting function. The lack of formal approval processes was due, in part, to staffing limitations and the absence of a dedicated financial leadership role during the audit period.
Findings & Questioned Costs – Major Federal Award Program Audit – 2024-002 Controls Over Grant Reporting (93.600 Head Start Cluster) Corrective Action Plan: To strengthen internal controls and mitigate this risk, the Council hired a Finance Director / CFO which will enhance oversight. All federal grant reports will be prepared by the Finance Director/CFO. All federal grant reports will then subsequently be approved by the Executive Director / CEO prior to final submission. Documented evidence of supervisory review and approval will be maintained with each grant report submission. Implementation Timeline: Completed by September 30, 2025 Responsible Person(s): Finance Director / CFO & Executive Director / CEO
FAC accepted this audit on September 30, 2024 — management decision was due March 30, 2025.
FAC accepted this audit on March 28, 2024 — management decision was due September 28, 2024.
FAC accepted this audit on May 25, 2023 — management decision was due November 25, 2023.
FAC accepted this audit on August 2, 2022 — management decision was due February 2, 2023.
FAC accepted this audit on December 2, 2021 — management decision was due June 2, 2022.
FAC accepted this audit on September 26, 2019 — management decision was due March 26, 2020.
FAC accepted this audit on September 20, 2018 — management decision was due March 20, 2019.
FAC accepted this audit on September 19, 2017 — management decision was due March 19, 2018.
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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