EIN: 560859623
UEI: LB13HGN1QFE7
Audited by: MPCompany LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 2, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 31, 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 October 1, 2026 (27 days from today).
What is a management decision? →FAC accepted this audit on July 12, 2025 — management decision was due January 12, 2026.
Type of Finding: Material weakness in internal controls over compliance. Criteria: 45 CFR Section §75.303 states the non-Federal entity must evaluate and monitor the entity’s compliance with statutes, regulations, and the terms and conditions of Federal awards. Condition and Context: The organization did not have policies and procedures in place to provide reasonable assurance it is managing the Federal award in compliance with the applicable statutes, regulations, and terms and conditions. Questioned Costs: $102,145 Cause: The Association did not have a process in place to identify and communicate spending in excess of the approved budget and costs that would be subject to prior written approval requirements. Effect: Direct costs were charged to the grant award that may not have been allowable. There is the possibility that such costs would have to be refunded to the awarding agency if such determination is made. Additionally, significant costs were incurred throughout the year for other costs, such as staff bonuses and food purchases, that led to program incurring more costs than funding available. Recommendation: We recommend management implement procedures to ensure that financial information is appropriately communicated to management and those in charge of governance and identify expected purchases that may require prior written approval from the federal awarding agency. Responsible Official’s Response: The fiscal policies and procedures will be revised to include clear guidelines for effective communication with the governing body, ensuring that anticipated purchases requiring prior written approval from federal awarding agencies are properly identified and addressed.
Show full finding ▾Hide full finding ▴Type of Finding: Material weakness in internal controls over compliance. Criteria: 45 CFR Section §75.303 states the non-Federal entity must evaluate and monitor the entity’s compliance with statutes, regulations, and the terms and conditions of Federal awards. Condition and Context: The organization did not have policies and procedures in place to provide reasonable assurance it is managing the Federal award in compliance with the applicable statutes, regulations, and terms and conditions. Questioned Costs: $102,145 Cause: The Association did not have a process in place to identify and communicate spending in excess of the approved budget and costs that would be subject to prior written approval requirements. Effect: Direct costs were charged to the grant award that may not have been allowable. There is the possibility that such costs would have to be refunded to the awarding agency if such determination is made. Additionally, significant costs were incurred throughout the year for other costs, such as staff bonuses and food purchases, that led to program incurring more costs than funding available. Recommendation: We recommend management implement procedures to ensure that financial information is appropriately communicated to management and those in charge of governance and identify expected purchases that may require prior written approval from the federal awarding agency. Responsible Official’s Response: The fiscal policies and procedures will be revised to include clear guidelines for effective communication with the governing body, ensuring that anticipated purchases requiring prior written approval from federal awarding agencies are properly identified and addressed.
The Fiscal Policies and Procedures will be followed. Any expenses over $5,000 associated with the upkeep of facilities will be reviewed by the Head Start Advisory Committee, approved by the Finance Committee, Executive Committee and/or Board of Directors. Any large facility issues or concerns will be reported by the Head Start Director to the Head Start Advisory Committee along with the source of the issue and any cost associated with the repairs. Reporting will be consistent even if the repair qualifies for reimbursement by the State of North Carolina.
FAC accepted this audit on March 26, 2024 — management decision was due September 26, 2024.
FAC accepted this audit on February 2, 2023 — management decision was due August 2, 2023.
FAC accepted this audit on March 31, 2022 — management decision was due October 1, 2022.
FAC accepted this audit on March 29, 2021 — management decision was due September 29, 2021.
FAC accepted this audit on February 14, 2020 — management decision was due August 14, 2020.
FAC accepted this audit on December 13, 2018 — management decision was due June 13, 2019.
FAC accepted this audit on December 14, 2017 — management decision was due June 14, 2018.
FAC accepted this audit on December 21, 2016 — management decision was due June 21, 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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