EIN: 630545075
UEI: MURLFEELTGV5
Audited by: ALDRIDGE BORDEN AND COMPANY
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 May 21, 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 November 21, 2026 (68 days from today).
What is a management decision? →FAC accepted this audit on June 30, 2025 — management decision was due December 30, 2025.
FAC accepted this audit on June 27, 2024 — management decision was due December 27, 2024.
FAC accepted this audit on June 26, 2023 — management decision was due December 26, 2023.
FAC accepted this audit on April 10, 2022 — management decision was due October 10, 2022.
FAC accepted this audit on March 3, 2021 — management decision was due September 3, 2021.
In March 2020, United Cerebral Palsy of Huntsville and Tennessee Valley, Inc. transitioned its employees to working at home. Due to this transition, there was an emergency change to the CCEP programs purchasing procedures. This change led to a temporary failure of some of the controls over purchasing. We do not believe this failure resulted in any fraudulent purchases. This temporary failure lasted until the end of April 2020, at which point employees were able to return to the office and resume normal purchasing procedures. Context: This is a condition identified per review of the organization?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure purchases are properly reviewed, the reimbursements requested for the program could be for fraudulent expenses. Cause: An unexpected pandemic that forced employees to stay at home. Repeat of a Prior-Year Finding: No Recommendation: The pre-pandemic controls should be implemented with necessary changes being made for employment situations that have changed due to the pandemic. Also, plans should be made for the possibility of further working at home situations. View of Responsible Officials: Management agrees with this finding.
Show full finding ▾Hide full finding ▴Program: U.S. Department of Health and Human Services; Passed through Alabama Department of Human Resources; Childcare Enhancement with a Purpose (CCEP), CFDA #93.596, for 10/1/19-9/30/20. Criteria: The Uniform Guidance in 2 CFR Section 200.303 requires that non-Federal entities receiving Federal Awards establish and maintain internal control designed to reasonably ensure compliance with Federal Statutes, regulations, and the terms and conditions of the Federal award. Condition: In March 2020, United Cerebral Palsy of Huntsville and Tennessee Valley, Inc. transitioned its employees to working at home. Due to this transition, there was an emergency change to the CCEP programs purchasing procedures. This change led to a temporary failure of some of the controls over purchasing. We do not believe this failure resulted in any fraudulent purchases. This temporary failure lasted until the end of April 2020, at which point employees were able to return to the office and resume normal purchasing procedures. Context: This is a condition identified per review of the organization?s compliance with specified requirements using a statistically valid sample. Effect: Without adequate controls in place to ensure purchases are properly reviewed, the reimbursements requested for the program could be for fraudulent expenses. Cause: An unexpected pandemic that forced employees to stay at home. Repeat of a Prior-Year Finding: No Recommendation: The pre-pandemic controls should be implemented with necessary changes being made for employment situations that have changed due to the pandemic. Also, plans should be made for the possibility of further working at home situations. View of Responsible Officials: Management agrees with this finding.
Finding: In March 2020, United Cerebral Palsy of Huntsville and Tennessee Valley, Inc. transitioned its employees to working at home. Due to this transition, there was an emergency change to the CCEP programs purchasing procedures. This change led to a temporary failure of some of the controls over purchasing. Response: In May 2020 we reinstated all the purchasing procedures that were used before the pandemic work at home time. These controls have been tested in prior audits and we believe they ensure compliance with the conditions of the federal award. We will continue to evaluate our controls related to this federal program on a regular basis.
FAC accepted this audit on March 29, 2020 — management decision was due September 29, 2020.
FAC accepted this audit on March 19, 2019 — management decision was due September 19, 2019.
FAC accepted this audit on March 21, 2018 — management decision was due September 21, 2018.
FAC accepted this audit on March 14, 2017 — management decision was due September 14, 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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