EIN: 560904407
UEI: DU17DF6R52J4
Data as of August 21, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on February 16, 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 August 16, 2026, which was (5 days ago).
What is a management decision? →MATERIAL WEAKNESS IN INTERNAL CONTROL OVER COMPLIANCE Finding 2024 – 005 Lack of Individual with appropriate skills, knowledge, and experience U.S. Department of Health and Human Services Passed thru the North Carolina Department of Health and Human Services Program name: Aging Cluster: 93.044 Special programs for the Aging – Title III B – Grant for Supportive Services and Senior Center 93.045 Special Programs for the Aging – Title III C – Nutrition Services 93.053 Nutrition Services Incentive Program (NSIP) Award Year: 2024 Compliance requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management Refer to Section II. Financial Statement Findings, Finding 2024 – 004 Questioned costs: None Management’s response: See Corrective Action Plan
Finding 2024 – 005 Lack of Individual with appropriate skills, knowledge, and experience Name of Contact Person: David Rosado, Executive Director Corrective Action: The Council agrees with this finding. The Council has hired a new Finance Director effective January 02, 2025, with the appropriate skills, knowledge, and experience to oversee the Finance Department. The Finance Director has identified and corrected internal control issues. Completion Date: May 19, 2025
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 27, 2024. 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 27, 2024, which was (693 days ago).
What is a management decision? →Material Weakness in Internal Control Over Compliance - Lack of Individual with appropriate skills, knowledge and experience. U.S. Department of Health and Human Services Passed thru the North Carolina Department of Health and Human Services - Program Name: Aging Cluster: Special Programs for the Aging - Title III-B Grants for supportive services and senior centers, Special Programs for the Aging - Title III-C Nutrition Services, Nutrition Services Incentive Program. Assistance Listing #: 93.044, 93.045, 93.053. Award Year: 2022. Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Cash Management. Refer to Section II. Financial Statement Findings, Finding 2022-002. Questioned Costs: None. Management's Response: See Corrective Action Plan.
The Council agrees with this finding. The Council has hired a new Finance Director with the appropriate skills, knowledge, and experience to oversee the Finance Department. The Finance Director has identified and corrected internal control issues.
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on September 27, 2022. 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, 2023, which was (1243 days ago).
What is a management decision? →Identifying Number: 2021-007 Material Weakness in Internal Control Over Compliance - Purchase Orders U.S. Department of Commerce Direct Program Program Name: Economic Development Cluster: Economic Development Administration (EDA) Cluster: COVID-19: COVID-19: Economic Adjustment Assistance - CARES Economic Adjustment Assistance - Disaster Recovery Assistance Listing #: 11.307 Award Year: 2021 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Criteria: Purchase orders should be properly approved and a pre-audit authorization should be obtained in accordance with the Local Government Budget and Fiscal Control Act. Condition and Context: During disbursement test of controls, we found one out of thirty samples did not have an approved purchase order prior to the expense being incurred. In addition, during our testing of the Economic Development Administration grant, we noted that 13 out of the 28 invoices tested did not have approved purchase orders. Effect: Expenditures occurred without the required approved purchase orders. Cause: Controls were not in place to prevent the expense from being incurred prior to a purchase order being approved. Recommendation: We recommend that management implements a formal purchasing policy which will clearly outline control procedures that must occur prior to an expense being incurred. Questioned Costs: None Management's Response: See corrective action plan.
Corrective Action: The Council agrees with this finding. We will work on control procedures to ensure our purchasing policy is followed. Proposed Completion Date: Immediately. Contact Person: David Bone, Executive Director.
Identifying Number: 2021-008 Material Weakness in Internal Control Over Compliance - Reporting U.S. Department of Commerce Direct Program Program Name: Economic Development Cluster: Economic Development Administration (EDA) Cluster: COVID-19: COVID-19: Economic Adjustment Assistance - CARES Economic Adjustment Assistance - Disaster Recovery Assistance Listing #: 11.307 Award Year: 2021 Compliance Requirements: Reporting Criteria: Per the grant agreement, form SF-270 was required to be submitted with a drawdown at least once per quarter. In addition, a progress report and a financial report (SF-425) were required to be submitted by 10/31/20 and 4/30/21. Condition and Context: During testing, it was found that there was no drawdown made during the grant period from 7/1/20 through 9/30/20. In addition, we found that the progress report and SF-425 reports due on 10/31/20 were not submitted until 11/1/20. Finally, it was noted that there were no controls in place for the review of the reports. Effect: Lack of drawdown and late report submission. Cause: Lack of established policy for review over reports and reporting guidelines. Questioned Costs: None Recommendation: We recommend that formal roles for each grant are assigned and documented to ensure that all reporting guidelines are followed and accounted for. Controls should be implemented to ensure that someone other than the preparer is reviewing the financial and progress reports to ensure that the information submitted is accurate and the report is submitted timely. Management's Response: See corrective action plan.
Corrective Action: The Council agrees with this finding. We will work on a clear delegation of authority for each position to include what positions have formal roles for each grant. We will also develop a control that requires a preparer and a reviewer for all EDA reports. Two staff currently receive email alerts when a report deadline is approaching, which will alert them to submit reports timely. Proposed Completion Date: Immediately. Contact Person: David Bone, Executive Director.
Identifying Number: 2021-009 Material Weakness in Internal Control Over Compliance - Procurement U.S. Department of Commerce Direct Program Program Name: Economic Development Cluster: Economic Development Administration (EDA) Cluster: COVID-19: Economic Adjustment Assistance - CARES Economic Adjustment Assistance - Disaster Recovery Assistance Listing #: 11.307 Award Year: 2021 Compliance Requirements: Procurement, Suspension, and Debarment Criteria: Procurement transactions for the grant should be in accordance with Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards at 2 C.F.R. ?? 200.317?200.326. Condition and Context: During testing, it was found that there were no formal or informal bidding procedures performed when the Council determined the first vendor's work was not adequate and needed to procure another vendor. Rather than going out to bid again for another vendor, the Council assigned all work to their attorney. Upon further investigation, it was ascertained that the deadline for the work performed put the Council in an exigent situation, which qualifies for noncompetitive procurement in 2 CFR 200.320 (c)(3). The auditor was unable to obtain evidence from the Council that provided supporting documentation for the noncompetitive procurement. Effect: Absence of supporting documentation for noncompetitive procurement. Cause: No formal roles assigned to personnel involved with this grant which lead to lack of controls and procedures in place to ensure that the Council maintained proper supporting documentation for noncompetitive procurement. Questioned Costs: None. Recommendation: We recommend that the Council assigns proper personnel with detailed roles in order to ensure projects requiring procurement have formal checklists and documentation to support that each step in the policy was followed, including maintaining the appropriate supporting documentation. Management's Response: See corrective action plan.
Corrective Action: The Council agrees with this finding. We will work on control procedures to ensure our purchasing policy, which includes procurement policies, is followed by all staff and proper supporting documentation is filed. Clear roles will be defined along with detailed guidance reporting procedures if steps are not being followed. Proposed Completion Date: Immediately. Contact Person: David Bone, Executive Director.
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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