EIN: 630307953
UEI: KRGDMM27N217
Data as of August 22, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on January 13, 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 July 13, 2026 (41 days ago).
What is a management decision? →The quarterly FFR due April 15, 2025 and July 15, 2025 were both filed on September 11, 2025. Questioned Costs: None noted. Effect: Failure to file reports timely could result in noncompliance with regulations and withdrawal of funding. Cause: The late filings were a result of inexperience regarding the filing requirements of the federal grant award. Recommendation: We recommend implementing controls to ensure all reports are filed timely and properly documented. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The Home promptly filed the FFRs on September 11, 2025 when made aware of the late filings. The Home designated the controller with responsibility for grant reporting including quarterly Federal Financial Reporting (FFR) and will implement policies and procedures to ensure timely filing going forward starting with the October 15, 2025 filing deadline.
Show full finding ▾Hide full finding ▴2025-001- Unaccompanied Children Program - ALN 93.676- Reporting - Internal Control (Significant Deficiency) Grant No. 90ZU0620 Passed through from Board of Child Care of the United Methodist Church Grant Period: January 1, 2024 - December 31, 2026 Criteria: 2 CFR 200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal statutes, regulations, and terms and conditions of Federal awards. Quarterly Federal Financial Reporting (FFR) report is required to be submitted by the 15th of the following month. Condition: The quarterly FFR due April 15, 2025 and July 15, 2025 were both filed on September 11, 2025. Questioned Costs: None noted. Effect: Failure to file reports timely could result in noncompliance with regulations and withdrawal of funding. Cause: The late filings were a result of inexperience regarding the filing requirements of the federal grant award. Recommendation: We recommend implementing controls to ensure all reports are filed timely and properly documented. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. The Home promptly filed the FFRs on September 11, 2025 when made aware of the late filings. The Home designated the controller with responsibility for grant reporting including quarterly Federal Financial Reporting (FFR) and will implement policies and procedures to ensure timely filing going forward starting with the October 15, 2025 filing deadline.
Corrective Action Plan for Findings and Questioned Costs for the Year Ended June 30, 2025 Presbyterian Home for Children respectfully submits the following corrective action plan for the year ended June 30, 2025. Name and address of independent public accounting firm: Borland Benefield, P.C. 800 Shades Creek Parkway, Suite 875 Birmingham, Alabama 35209 Audit Period: 7/1/2024 – 6/30/2025 The findings from the June 30, 2025, schedule of findings and questioned costs are discussed below. The finding is numbered consistently with the number assigned in the schedule. 2025-001 – Unaccompanied Children Program – ALN No. 93-676-Reporting – Internal Control (Significant Deficiency) Federal Program Information: Funding Agency: U.S. Department of Health and Human Services FALN: 93.676 Federal Award Identification Numbers: 90ZU0620 Award Year: January 1, 2024 – December 31, 2026 Recommendation: We recommend implementing controls to ensure all reports are filed timely and properly documented. Grantee Response and Corrective Action Plan: Management agrees with the finding. The Home promptly filed the FFRs on September 11, 2025 when made aware of the late filings. The Home designated the controller with responsibility for grant reporting, including quarterly Federal Financial Reporting (FFR), and will implement policies and procedures to ensure timely filing going forward starting with the October 15, 2025 filing deadline. Responsible Parties: Sam Allison, Controller Doug Marshall, President and CEO Anticipated Completion Date Corrective action will be implemented by the October 15, 2025 quarterly FFR due date. For any questions regarding this plan, please contact Sam Allison, Controller, or Doug Marshall, President and CEO, at 256-362-2114.
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