EIN: 561061085
UEI: QWEKTH4ALNW1
Audited by: HOLLINGSWORTH AVENT AVERRE & PURVIS PA
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 24, 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 24, 2026 (19 days from today).
What is a management decision? →Eligibility for the program requires congregate and home-delivered recipients to be re-evaluated every year and for home-delivered recipients to be re-assessed every six months. The program has not complied with this requirement. This was also a comment on the last monitoring report from Central Pines. Context: A sample of 25 home-delivered recipient files and 25 congregate recipient files were reviewed for complete documentation. Three (3) of the congregate recipients had not been evaluated in the last year. Six (3) of the home-delivered recipients had not been assessed/evaluated in the last six months Cause: Recipients were not timely re-evaluated/re-assessed due to change in software Effect: The Organization was not in compliance with the grant requirement. Recommendation: Appropriate policies and procedures should be established to ensure timely evaluations and assessments Views of Responsible Officials and Planned Corrective Actions: Meals on Wheels of Wake County, Inc. agrees with the finding and is in the process of evaluating recipients who are behind on their assessments
Show full finding ▾Hide full finding ▴Criteria and Condition: Eligibility for the program requires congregate and home-delivered recipients to be re-evaluated every year and for home-delivered recipients to be re-assessed every six months. The program has not complied with this requirement. This was also a comment on the last monitoring report from Central Pines. Context: A sample of 25 home-delivered recipient files and 25 congregate recipient files were reviewed for complete documentation. Three (3) of the congregate recipients had not been evaluated in the last year. Six (3) of the home-delivered recipients had not been assessed/evaluated in the last six months Cause: Recipients were not timely re-evaluated/re-assessed due to change in software Effect: The Organization was not in compliance with the grant requirement. Recommendation: Appropriate policies and procedures should be established to ensure timely evaluations and assessments Views of Responsible Officials and Planned Corrective Actions: Meals on Wheels of Wake County, Inc. agrees with the finding and is in the process of evaluating recipients who are behind on their assessments
We concur with the recommendation. We acknowledge Meals on Wheels of Wake County was understaffed in eligibility staffing during this period. Thus, some assessments were delayed. We have since added 1.5 FTE to assist in this process. However, it should be acknowledged that we see our clients in their home or at congregate sites on a routine/daily basis, therefore are completely aware of their condition and eligibility. Additionally, Title III Nutrition programs do not mean test. For Home Delivered Meals, there are criteria for being considered homebound. For congregate the only requirement is to be 60 years of age and sign up for meals. We have implemented procedures to ensure the meal recipients are evaluated and assessed in a timely manner.
FAC accepted this audit on January 29, 2025 — management decision was due July 29, 2025.
FAC accepted this audit on January 26, 2024 — management decision was due July 26, 2024.
FAC accepted this audit on March 30, 2023 — management decision was due September 30, 2023.
FAC accepted this audit on January 4, 2022 — management decision was due July 4, 2022.
FAC accepted this audit on December 17, 2020 — management decision was due June 17, 2021.
The adjustments needed to ?present fairly, in all material respects, the financial statements? of Meals on Wheels of Wake County, Inc. were material. Criteria: Internal controls should be in place to ensure that the Organization?s general ledger is presented fairly in all material respects when recording accounts receivable and promises to give. Cause: Internal controls were not adequately designed to record receivables when promised. Effect: Because of the lack of controls over the financial statements, the Organization?s general ledger is susceptible to being materially misstated due to unrecorded receivables and/or promises to give. Recommendation: Procedures should be implemented to ensure the financial statements are presented fairly, in all material respects.
Show full finding ▾Hide full finding ▴Material Adjustments needed for the financial statements to be fairly stated, in all material respects. . Condition: The adjustments needed to ?present fairly, in all material respects, the financial statements? of Meals on Wheels of Wake County, Inc. were material. Criteria: Internal controls should be in place to ensure that the Organization?s general ledger is presented fairly in all material respects when recording accounts receivable and promises to give. Cause: Internal controls were not adequately designed to record receivables when promised. Effect: Because of the lack of controls over the financial statements, the Organization?s general ledger is susceptible to being materially misstated due to unrecorded receivables and/or promises to give. Recommendation: Procedures should be implemented to ensure the financial statements are presented fairly, in all material respects.
We have implemented procedures to ensure the financial statements are presented fairly in all material respects; specifically recording promises to give and receivables.
FAC accepted this audit on November 14, 2019 — management decision was due May 14, 2020.
FAC accepted this audit on December 16, 2018 — management decision was due June 16, 2019.
FAC accepted this audit on November 13, 2017 — management decision was due May 13, 2018.
GSA_MIGRATION
Show full finding ▾Hide full finding ▴FAC accepted this audit on November 28, 2016 — management decision was due May 28, 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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