EIN: 562063680
UEI: C651PQW5BF69
Audited by: COHNREZNICK LLP
Oversight agency: 93 [Department of Health and Human Services]
View federal awards & risk assessment →
Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on December 15, 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 June 15, 2026 (91 days ago).
What is a management decision? →Item 2025-001 - Eligibility - Material Weakness Name of Federal Agency: United States Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number 93.558 Federal Award Identification Number and Year: 47089 - Year Ended June 30, 2025 Name of Pass-through Entity: North Carolina Department of Health and Human Services Criteria The Partnership of Johnston County is responsible for determining a child’s eligibility and maintaining documentation used to complete the NC Pre-K Program Eligibility Scorecard and support the child’s enrollment. This documentation must include a complete and signed application with supporting documents that provide verification for the eligibility of each child enrolled in the NC Pre-K Program, as well as the review and approval of such documents. Condition The Partnership for Children of Johnston County did not maintain documentation for review and approval of the children’s application files for determining the status for 11 children sampled receiving funding. Cause The Partnership for Children of Johnston County is required to have sufficient internal controls over compliance to support that all requirements of the program have been met, including support of review and approval. The Partnership did not maintain support for reviewing eligibility documents. Effect or Potential Effect The effect is noncompliance with the United States Department of Health and Human Services regulations, which could result in a loss of funding. Questioned Costs: None. Context During our testing of the eligibility compliance requirement, it was noted that the review and approval of 11 children’s eligibility documents was not maintained. 40 children were sampled in total from all NC Pre-K providers. Identification of Repeat Finding: Not a repeat finding. Recommendation Management should implement controls over record retention for review and approval of eligibility documentation of children. Reporting Views of Responsible Officials In addition to maintaining a saved copy of the income spreadsheet and scorecard on our internal server, we will now begin saving a copy of the review with approval for each application that is processed. We are in the process of updating our NC Pre-K guidelines. This change will be reflected in these guidelines.
Show full finding ▾Hide full finding ▴Item 2025-001 - Eligibility - Material Weakness Name of Federal Agency: United States Department of Health and Human Services Federal Program Name: Temporary Assistance for Needy Families (TANF) Assistance Listing Number 93.558 Federal Award Identification Number and Year: 47089 - Year Ended June 30, 2025 Name of Pass-through Entity: North Carolina Department of Health and Human Services Criteria The Partnership of Johnston County is responsible for determining a child’s eligibility and maintaining documentation used to complete the NC Pre-K Program Eligibility Scorecard and support the child’s enrollment. This documentation must include a complete and signed application with supporting documents that provide verification for the eligibility of each child enrolled in the NC Pre-K Program, as well as the review and approval of such documents. Condition The Partnership for Children of Johnston County did not maintain documentation for review and approval of the children’s application files for determining the status for 11 children sampled receiving funding. Cause The Partnership for Children of Johnston County is required to have sufficient internal controls over compliance to support that all requirements of the program have been met, including support of review and approval. The Partnership did not maintain support for reviewing eligibility documents. Effect or Potential Effect The effect is noncompliance with the United States Department of Health and Human Services regulations, which could result in a loss of funding. Questioned Costs: None. Context During our testing of the eligibility compliance requirement, it was noted that the review and approval of 11 children’s eligibility documents was not maintained. 40 children were sampled in total from all NC Pre-K providers. Identification of Repeat Finding: Not a repeat finding. Recommendation Management should implement controls over record retention for review and approval of eligibility documentation of children. Reporting Views of Responsible Officials In addition to maintaining a saved copy of the income spreadsheet and scorecard on our internal server, we will now begin saving a copy of the review with approval for each application that is processed. We are in the process of updating our NC Pre-K guidelines. This change will be reflected in these guidelines.
Date: October 16, 2025 To: Angela Baker, Finance Director From: Melissa Johnson, Early Education Director CC: Candy Scott, Executive Director Subject: NC Pre-K Audit • Purpose: To provide information on the requested review documentation for 40 child files for an NC Pre-K audit. • Details: While gathering requested information for an NC Pre-K audit, it was discovered that 11 of the 40 requested children’s files did not have review information in our online application portal, Survey Apply. The applications were processed following all guidelines and procedures, and supporting documentation is available. These documents include income spreadsheets, scorecards, and the date entered in the APP system. The review information, however, is not available in the online application database, and the reason for this has not been determined. Jennifer Williams, Office Manager, and I have both tried to recover this information without success. The requested files missing this information are Kever Pinto, Jackson Millsap, Brixton Beale, Zoey Matthews, Amir Salimov, Nolan McCowan, Rex Klein, Caleb Bernabe, Joseph Holland, Ocean Davis, and Bryson Bunch. • Outcome/Action Taken: Discovery of this possible glitch in the online application system has led us to put additional processes in place to ensure that this information is available upon request in the future. In addition to maintaining a saved copy of the income spreadsheet and scorecard on our internal server, we will now begin saving a copy of the review for each application that is processed. We are in the process of updating our NC Pre-K guidelines. This change will be reflected in these guidelines.
FAC accepted this audit on December 11, 2024 — management decision was due June 11, 2025.
FAC accepted this audit on January 24, 2024 — management decision was due July 24, 2024.
FAC accepted this audit on January 26, 2023 — management decision was due July 26, 2023.
FAC accepted this audit on January 30, 2022 — management decision was due July 30, 2022.
FAC accepted this audit on January 25, 2021 — management decision was due July 25, 2021.
FAC accepted this audit on January 20, 2020 — management decision was due July 20, 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.
Browse other Single Audit organizations in North Carolina →
Track your findings and corrective action plans across audit cycles.
Start tracking findings →Add it to a monitored group and get alerted when a new audit, finding, repeat finding, or management-decision deadline shows up — instead of checking back.
Checking several at once? Portfolio view →
© 2026 Single Audit Intelligence. All data is public domain.
