FAC Explorer

Audit 384899

FY End
2025-06-30
Total Expended
$5.30M
Findings
5
Programs
3
Organization: Durham's Partnership for Children (NC)
Year: 2025 Accepted: 2026-02-02
Auditor: COHNREZNICK LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1171886 2025-001 Material Weakness Yes L
1171887 2025-001 Material Weakness Yes L
1171888 2025-001 Material Weakness Yes L
1171889 2025-001 Material Weakness Yes L
1171890 2025-001 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.558 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES $1.11M Yes 0
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $7,810 Yes 0
93.600 HEAD START $-14,393 Yes 1

Contacts

Name Title Type
HV1FYJVBLL23 Kate Irish Auditee
9194036960 Melissa Boone Auditor
No contacts on file

Notes to SEFA

The accompanying Schedule of Expenditures of Federal Awards (the "Schedule") presents the expenditures of all federal award programs of Durham's Partnership for Children for the year ended June 30, 2025. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Because the Schedule presents only a selected portion of the operations of Durham's Partnership for Children, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Durham's Partnership for Children.

Finding Details

Finding 2025-001
Name of Federal Agency: United States Department of Health and Human Services Federal Program Name: Early Head Start (EHS) Assistance Listing Number 93.600 Federal Award Identification Number and Year: 04CH011372-04 - 2023 04CH011372-05 - 2024 Name of Pass-through Entity: N/A Criteria Program regulations and contracts require timely submission of SF-425 FFR reports to the regulatory agent as specified in 2 CFR section 200.328. Condition Durham’s Partnership for Children did not submit timely SF-425 FFR reports related to ongoing 2023 and 2024 EHS grants. Cause Management does not have controls in place to ensure timely data compilation and reporting. Effect or Potential Effect Management is not in compliance with the program guidelines requiring timely reporting to the regulatory agent. Questioned Costs: None Context During testing of the reporting compliance requirement for EHS, it was noted that there were severe delays in submission of all required reports for the current year. Identification of Repeat Finding: This finding is a repeat finding (see prior year finding number 2024-002). Recommendation Management should implement procedures to ensure timely submission of required reports to the regulatory agent. Reporting Views of Responsible Officials The Partnership has hired a new Chief Financial Officer with experience in federal grant management and reporting, including Early Head Start. All reporting requirements for the continuing EHS grants have been completed and submitted timely. Head Start system alerts are reviewed as they are received, and the CFO actively monitors upcoming reporting due dates on a monthly basis to ensure continued compliance. In addition, for fiscal year 2025–26 the Chief Financial Officer has updated financial policies and procedures, re-established a Finance Committee for oversight, and implemented monthly financial reporting to the Board of Directors. These actions strengthen governance, improve compliance monitoring, and are expected to result in the finding being fully resolved in future audits.