EIN: 561942178
UEI: SMMNN1GA7C75
Audited by: COHNREZNICK LLP
Oversight agency: 93 [Department of Health and Human Services]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on March 30, 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 30, 2026 (22 days from today).
What is a management decision? →FAC accepted this audit on February 5, 2025 — management decision was due August 5, 2025.
FAC accepted this audit on April 4, 2024 — management decision was due October 4, 2024.
Item 2023-001: Suspension and Debarment, United States Department of Treasury, Buncombe County, Federal Assistance Listing Number 21.027 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition For the year ended June 30, 2023, we noted that vendors and contractors were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements. Cause Buncombe County Partnership for Children, Inc. did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. Effect or Potential Effect Buncombe County Partnership for Children, Inc. may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government. Questioned Costs None. Context No vendors or contractors were reviewed for suspension and debarment in fiscal year 2023. Repeat Finding Not a repeat finding. Recommendation Management should implement controls over review for suspension and debarment for contractors and vendors. Reporting Views of Responsible Officials Buncombe County Partnership for Children, Inc. engaged with a professional firm earlier in the fiscal year for assistance in reviewing and updating Policies and Procedures, specifically with regard to Federal grants. Buncombe County Partnership for Children, Inc. will incorporate Federal Grant requirements including review of suspension and debarment in accordance with Uniform Guidance requirements into the new Policies and Procedures. Buncombe County Partnership for Children, Inc. will check each vendor or individual on SAMS.gov and on SPFL lists and will retain documentation supporting this review. The documentation will be reviewed and approved by the Executive Director.
Show full finding ▾Hide full finding ▴Item 2023-001: Suspension and Debarment, United States Department of Treasury, Buncombe County, Federal Assistance Listing Number 21.027 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds. Criteria Non-federal entities are prohibited from contracting with or making subawards under covered transactions to parties that are suspended or debarred. "Covered transactions" include contracts for goods and services awarded under a non-procurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. Condition For the year ended June 30, 2023, we noted that vendors and contractors were not reviewed for suspension and debarment in accordance with Uniform Guidance requirements. Cause Buncombe County Partnership for Children, Inc. did not have adequate controls to review subcontracted services, vendors or individuals of any suspensions or debarment. Effect or Potential Effect Buncombe County Partnership for Children, Inc. may procure goods and services from vendors that have been suspended or debarred from doing business with the federal government. Questioned Costs None. Context No vendors or contractors were reviewed for suspension and debarment in fiscal year 2023. Repeat Finding Not a repeat finding. Recommendation Management should implement controls over review for suspension and debarment for contractors and vendors. Reporting Views of Responsible Officials Buncombe County Partnership for Children, Inc. engaged with a professional firm earlier in the fiscal year for assistance in reviewing and updating Policies and Procedures, specifically with regard to Federal grants. Buncombe County Partnership for Children, Inc. will incorporate Federal Grant requirements including review of suspension and debarment in accordance with Uniform Guidance requirements into the new Policies and Procedures. Buncombe County Partnership for Children, Inc. will check each vendor or individual on SAMS.gov and on SPFL lists and will retain documentation supporting this review. The documentation will be reviewed and approved by the Executive Director.
b. Action(s) Taken or Planned on the Finding: BPFC will incorporate Federal Grant requirements including review of suspension and debarment in accordance with Uniform Guidance requirements into the new Policies and Procedures. BPFC will check each vendor or individual on SAMS.gov and on SPFL lists and will retain documentation supporting this review. The documentation will be reviewed and approved by the Executive Director.
FAC accepted this audit on March 15, 2023 — management decision was due September 15, 2023.
FAC accepted this audit on March 3, 2022 — management decision was due September 3, 2022.
FAC accepted this audit on March 15, 2021 — management decision was due September 15, 2021.
FAC accepted this audit on January 12, 2020 — management decision was due July 12, 2020.
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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