EIN: 581466314
UEI: PNUNKLARM168
Audited by: Alexander, Almand & Bangs, 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 April 10, 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 October 10, 2026 (26 days from today).
What is a management decision? →FAC accepted this audit on March 4, 2026 — management decision was due September 4, 2026.
FAC accepted this audit on May 30, 2025 — management decision was due November 30, 2025.
FAC accepted this audit on September 4, 2023 — management decision was due March 4, 2024.
FAC accepted this audit on February 16, 2021 — management decision was due August 16, 2021.
FAC accepted this audit on March 24, 2020 — management decision was due September 24, 2020.
2019-002 ? Control Procedures over the Expenditure of Federal Awards ? Allowable Costs INFORMATION ON THE FEDERAL PROGRAM CFDA: 93.600 Head Start Grant: Head Start Federal Agency: Department of Health and Human Services CRITERIA The Council is responsible for being compliant with the requirements for Activities Allowed or Unallowed per the Compliance Supplement for the Head Start CFDA 93.600. Effective systems of internal control should be designed to provide reasonable assurance regarding the achievement of objectives in the reliability of financial reporting and insure compliance with the requirements for expenditure of federal funds. CONDITION During 2019, established internal control procedures in the area of cash disbursements did not detect noncompliance with Uniform Guidance allowable cost requirements. CONTEXT Proper supporting documentation was not being submitted for management approval, prior to payment to vendors. EFFECT The failure to require the submission and approval of credit card statements, invoices and check requests allowed the payment of credit card charges and expense reimbursements for unallowable costs. CAUSE Management did not require submission of appropriate supporting documentation, as required by policy, prior to payment of invoices. QUESTIONED COSTS $56,934 RECOMMENDATION Management should adhere to policies regarding the approval of invoices for payment to insure compliance with Uniform Guidance. This includes requiring the submission of the proper appropriate supporting documentation for review. We also recommend the discontinuance of the use of stamped signatures for documenting approval.
Show full finding ▾Hide full finding ▴2019-002 ? Control Procedures over the Expenditure of Federal Awards ? Allowable Costs INFORMATION ON THE FEDERAL PROGRAM CFDA: 93.600 Head Start Grant: Head Start Federal Agency: Department of Health and Human Services CRITERIA The Council is responsible for being compliant with the requirements for Activities Allowed or Unallowed per the Compliance Supplement for the Head Start CFDA 93.600. Effective systems of internal control should be designed to provide reasonable assurance regarding the achievement of objectives in the reliability of financial reporting and insure compliance with the requirements for expenditure of federal funds. CONDITION During 2019, established internal control procedures in the area of cash disbursements did not detect noncompliance with Uniform Guidance allowable cost requirements. CONTEXT Proper supporting documentation was not being submitted for management approval, prior to payment to vendors. EFFECT The failure to require the submission and approval of credit card statements, invoices and check requests allowed the payment of credit card charges and expense reimbursements for unallowable costs. CAUSE Management did not require submission of appropriate supporting documentation, as required by policy, prior to payment of invoices. QUESTIONED COSTS $56,934 RECOMMENDATION Management should adhere to policies regarding the approval of invoices for payment to insure compliance with Uniform Guidance. This includes requiring the submission of the proper appropriate supporting documentation for review. We also recommend the discontinuance of the use of stamped signatures for documenting approval.
2019-002 Control Procedures over the Expenditure of Federal Awards ? Allowable Costs Name of Contact Person: Elaine Brown, Executive Director Recommendation: Management should adhere to policies regarding the approval of invoices for payment to insure compliance with Uniform Guidance. This includes requiring the submission of the proper appropriate supporting documentation for review. We also recommend the discontinuance of the use of stamped signatures for documenting approval. Corrective Action: Management agrees with the finding. Management investigated the matter and turned it over to local law enforcement. Completion Date: Completed January 21, 2020
FAC accepted this audit on October 24, 2018 — management decision was due April 24, 2019.
FAC accepted this audit on December 28, 2017 — management decision was due June 28, 2018.
FAC accepted this audit on February 2, 2017 — management decision was due August 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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