EIN: 581111874
UEI: K2KPMNHN7X25
Audited by: Carr, Riggs & Ingram, LLC.
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 October 17, 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 April 17, 2025 (509 days ago).
What is a management decision? →Item 2023-003 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Human Services Pass-through Grant No. 04CH010931-04-01; 04HE000609-01-C5 Condition – The Inventory tracking sheet did not contain all required asset information and was not properly reconciled to property records. Criteria – 2 CFR 200.303(a) of the Uniform Guidance requires non-Federal entities to establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of federal awards. 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. The Club’s financial policies and procedures indicate a physical inventory of federal property will be taken annually. It also states that it will be reconciled by the purchasing and accounts payable bookkeeper. Cause – The Club did not include all required property information on inventory tracking sheet and information was not properly reconciled to property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Club follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Club include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that spreadsheet is used to conduct a physical observation which is reconciled with the property records.at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
Show full finding ▾Hide full finding ▴Item 2023-003 Property and Equipment Management Assistance Listing Number 93.600 Head Start Cluster U.S. Department of Health and Human Services Pass-through Grant No. 04CH010931-04-01; 04HE000609-01-C5 Condition – The Inventory tracking sheet did not contain all required asset information and was not properly reconciled to property records. Criteria – 2 CFR 200.303(a) of the Uniform Guidance requires non-Federal entities to establish and maintain effective internal control over compliance with federal statutes, regulations, and the terms and conditions of federal awards. 2 CFR Part 200.313(d)(1) of the Uniform Guidance requires that property records must be maintained for equipment acquired under a federal award that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of federal participation in the project costs for the federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property. The Club’s financial policies and procedures indicate a physical inventory of federal property will be taken annually. It also states that it will be reconciled by the purchasing and accounts payable bookkeeper. Cause – The Club did not include all required property information on inventory tracking sheet and information was not properly reconciled to property records due to staff turnover. Questioned Costs – Not determinable. Effect – Failure to comply with equipment management requirements could result in noncompliance with the grant agreements. Recommendation – We recommend the Club follow the requirements of 2 CFR Part 200.313 to ensure all assets are adequately accounted for. CRI also recommends that the Club include all of the information required by the granting Agency and Uniform Guidance in one central tracking spreadsheet and include the following fields in addition to the items previously being tracked and that spreadsheet is used to conduct a physical observation which is reconciled with the property records.at least once every two years. • the source of funding for the property (including the Federal award identification number), • who holds title, • the acquisition date, • cost of the property, • percentage of Federal participation in the project costs for the Federal award under which the property was acquired, • use and • condition of the property, • and any ultimate disposition data including the date of disposal and sales price of the property (2 CFR section 200.313(d)(1)). Management’s Response – Management has reviewed and accepted the finding. See “Corrective Action Plan”.
2023-003 Property and Equipment Management Responsible Person: Ronald McNair, Executive Director The Inventory tracking sheet did not contain all required asset information and was not properly reconciled to property records. Corrective Action Plan: Executive Director, Ronald McNair has requested help in this manner from T&TA. Executive Director, Ronald McNair has hired a Facilities Manager to work with Fiscal staff to ensure any purchase, construction or renovation activities that occur throughout the fiscal year are recorded and added to the inventory schedule and supporting documentation for each transaction is submitted and filed in the Finance Department. This schedule will include a listing of all real property and details for each site, including acquisition cost, renovation and/or new construction, as well as the dates and source of funds expended. Once updated, the schedule will be reviewed and approved by the Executive Director. Monthly audits by Facilities Manager and Fiscal Officer will be conducted to ensure compliance. The Fiscal Officer and Board Directors will conduct quarterly and year end audits to ensure that requirements are met. The Corrective Action will commence Effective September 10, 2024; and shall be completed by May 31, 2025.
FAC accepted this audit on February 27, 2023 — management decision was due August 27, 2023.
FAC accepted this audit on March 2, 2022 — management decision was due September 2, 2022.
Item 2021-001 L. Special Reporting Assistance Listing Number 93.600 Grant No. 04CH010931-02-02 U.S. Department of Health and Human Services Condition ? 45 CFR Part 75.343 requires grantees to submit real property reports about real property that is purchased, constructed, or renovated with Federal funds. Real property information reported on the SF-429 and SF-429A did not agree with the Club?s property records. The amount of acquisition and renovations and corresponding Federal and nonfederal share did not agree with underlying records. The Club did not have adequate controls in place to ensure accuracy in reporting its real property. This condition resulted in a significant deficiency in internal control over compliance. Criteria ? 45 CFR Part 75.303 states the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government,? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework,? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause - Management was not aware that the amounts reported on the SF-429 and SF-429A were incorrect. A designated individual did not review the information with Club records and verify the accuracy of the submitted reports. Effect ? Incorrect information was reported to the grantor related to real property acquisitions and renovations using Federal funds. This could result in the grantor making decision regarding future matters that could have a detrimental effect on the grantee. Questioned Costs ? Not determinable. Recommendation ? The Club should implement controls to ensure information submitted on the SF-429 and SF-429A is complete and accurate. Views of responsible officials ? Management concurs with auditors? finding and recommendation. See the corrective action plan on page 35 of additional information.
Show full finding ▾Hide full finding ▴Item 2021-001 L. Special Reporting Assistance Listing Number 93.600 Grant No. 04CH010931-02-02 U.S. Department of Health and Human Services Condition ? 45 CFR Part 75.343 requires grantees to submit real property reports about real property that is purchased, constructed, or renovated with Federal funds. Real property information reported on the SF-429 and SF-429A did not agree with the Club?s property records. The amount of acquisition and renovations and corresponding Federal and nonfederal share did not agree with underlying records. The Club did not have adequate controls in place to ensure accuracy in reporting its real property. This condition resulted in a significant deficiency in internal control over compliance. Criteria ? 45 CFR Part 75.303 states the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government,? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework,? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause - Management was not aware that the amounts reported on the SF-429 and SF-429A were incorrect. A designated individual did not review the information with Club records and verify the accuracy of the submitted reports. Effect ? Incorrect information was reported to the grantor related to real property acquisitions and renovations using Federal funds. This could result in the grantor making decision regarding future matters that could have a detrimental effect on the grantee. Questioned Costs ? Not determinable. Recommendation ? The Club should implement controls to ensure information submitted on the SF-429 and SF-429A is complete and accurate. Views of responsible officials ? Management concurs with auditors? finding and recommendation. See the corrective action plan on page 35 of additional information.
"MANAGEMENT RESPONSE TO: Item 2021-001 L. Special Reporting Head Start CDFA No. 93.600 Grant No. 04CH010931-01-02 U.S. Department of Health and Human Services The management of Washington County Negro Business and Professional Women?s Club, Inc. has reviewed the requirements of 45 CFR Part 75.343 related to reporting of federal interest in real property purchased, constructed, or renovated with Federal funds, on forms SF-429 and SF-429A. Real property information reported for the grant period May 31, 2021 did not agree with property records on file. As of the date of this audit report, both the SF-429 and SF-429A have been resubmitted to include all purchase, construction and renovation activity that utilized Federal funds. Corrective Action: Washington County NB & PW Club, Inc. is implementing additional steps and including key staff in the review and reporting process prior to submission of the SF-429 and SF-429A. Fiscal staff will work with the Facilities Manager to ensure any purchase, constructions or renovation activities that occur throughout the fiscal year are recorded and added to the inventory schedule and supporting documentation for each transactions is submitted and filed in the Finance Department. This schedule will include a listing of all real property and details of each site, including acquisition costs, renovations and/or new construction, as well as the dates and sources of funds expended. Once updated, the schedule will be reviewed and approved by the Executive Director. Once approved, this schedule, along with the supporting documentation for each site will be the source documentation used to create the annual SF-429 and SF-429A. The above Corrective Action will commence effective June 1, 2021; and shall be completed May 31, 2021. Once the SF-429 and SF-429A is completed, it will be reviewed and approved by the Fiscal Officer and/or Executive Director prior to submission. I would like to add, for informational purposes, although it may appear to be superficial; we were told several years ago when the OHS began asking for federal interest of purchased property with federal funds, modulars were not included; due to the limited useful lifespan of modulars which is 15 years. We are searching prior emails for confirmation of this information from the grants officer at the time. The FO at the time is no longer with our organization. Sincerely, Susie D. Wilcher Executive Director
2020-001
FAC accepted this audit on May 27, 2021 — management decision was due November 27, 2021.
Item 2020-001 L. Special Reporting Head Start CFDA No. 93.600 Grant No. 04CH010931-01-02 U.S. Department of Health and Human Services Condition ? 45 CFR Part 75.343 requires grantees to submit real property reports about real property that is purchased, constructed, or renovated with Federal funds. Real property information reported on the SF-429 and SF-429A did not agree with the Club?s property records. The amount of acquisition and renovations and corresponding Federal and nonfederal share did not agree with underlying records. The Club did not have adequate controls in place to ensure accuracy in reporting its real property. This condition resulted in a significant deficiency in internal control over compliance. Criteria ? 45 CFR Part 75.303 states the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government,? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework,? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause - Management was not aware that the amounts reported on the SF-429 and SF-429A were incorrect. A designated individual did not review the information with Club records and verify the accuracy of the submitted reports. Effect ? Incorrect information was reported to the grantor related to real property acquisitions and renovations using Federal funds. This could result in the grantor making decision regarding future matters that could have a detrimental effect on the grantee. Questioned Costs ? Not determinable. Recommendation ? The Club should implement controls to ensure information submitted to the grantee is complete and accurate. Views of responsible officials ? Management concurs with auditors? finding and recommendation. See the corrective action plan on page 34 of additional information.
Show full finding ▾Hide full finding ▴Item 2020-001 L. Special Reporting Head Start CFDA No. 93.600 Grant No. 04CH010931-01-02 U.S. Department of Health and Human Services Condition ? 45 CFR Part 75.343 requires grantees to submit real property reports about real property that is purchased, constructed, or renovated with Federal funds. Real property information reported on the SF-429 and SF-429A did not agree with the Club?s property records. The amount of acquisition and renovations and corresponding Federal and nonfederal share did not agree with underlying records. The Club did not have adequate controls in place to ensure accuracy in reporting its real property. This condition resulted in a significant deficiency in internal control over compliance. Criteria ? 45 CFR Part 75.303 states the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government,? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework,? issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Cause - Management was not aware that the amounts reported on the SF-429 and SF-429A were incorrect. A designated individual did not review the information with Club records and verify the accuracy of the submitted reports. Effect ? Incorrect information was reported to the grantor related to real property acquisitions and renovations using Federal funds. This could result in the grantor making decision regarding future matters that could have a detrimental effect on the grantee. Questioned Costs ? Not determinable. Recommendation ? The Club should implement controls to ensure information submitted to the grantee is complete and accurate. Views of responsible officials ? Management concurs with auditors? finding and recommendation. See the corrective action plan on page 34 of additional information.
MANAGEMENT RESPONSE TO: Item 2020-001 L. Special Reporting Head Start CDFA No. 93.600 Grant No. 04CH010931-01-02 U.S. Department of Health and Human Services The management of Washington County Negro Business and Professional Women?s Club, Inc. has reviewed the requirements of 45 CFR Part 75.343 related to reporting of federal interest in real property purchased, constructed, or renovated with Federal funds, on forms SF-429 and SF-429A. Real property information reported for the grant period May 31, 2020 did not agree with property records on file. As of the date of this audit report, both the SF-429 and SF-429A have been resubmitted to include all purchase, construction and renovation activity that utilized Federal funds. Corrective Action: Washington County NB & PW Club, Inc. is implementing additional steps and including key staff in the review and reporting process prior to submission of the SF-429 and SF-429A. Fiscal staff will work with the Facilities Manager to ensure any purchase, constructions or renovation activities that occur throughout the fiscal year are recorded and added to the inventory schedule and supporting documentation for each transactions is submitted and filed in the Finance Department. This schedule will include a listing of all real property and details of each site, including acquisition costs, renovations and/or new construction, as well as the dates and sources of funds expended. Once updated, the schedule will be reviewed and approved by the Executive Director. Once approved, this schedule, along with the supporting documentation for each site will be the source documentation used to create the annual SF-429 and SF-429A. The above Corrective Action will commence effective June 1, 2021; and shall be completed July 1, 2021. Once the SF-429 and SF-429A is completed, it will be reviewed and approved by the Fiscal Officer and/or Executive Director prior to submission. Sincerely, Susie D. Wilcher Executive Director
FAC accepted this audit on September 9, 2019 — management decision was due March 9, 2020.
FAC accepted this audit on August 29, 2018 — management decision was due March 1, 2019.
FAC accepted this audit on August 24, 2017 — management decision was due February 24, 2018.
FAC accepted this audit on October 2, 2016 — management decision was due April 2, 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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