Robeson County Partnership for Children

“Process to Review Form 990: Form 990 is completed by the Multi-Partnership Accounting & Contracting site and reviewed by the organization's Executive Director and financial employee prior to filing. Then, it is emailed to the Board for review, questions and concerns before filing.”

“Enforcement of Conflict of Interest Policy: All board members are required to complete conflict of interest disclosure statements and abstain from voting on issues determined to be a conflict of interest.”

“Compensation Process for Top Official: The board members complete an annual assessment of the Executive Director. The Board Chair completes a review using the annual performance review process in place for all staff and uses the annual board assessment as an additional tool. The last review was completed in December 2024.”

“Governing Documents Disclosure: All governing documents are available upon request.”

“Accounting Method: The organization uses the modified cash basis of accounting for all its records as required by the NC State Auditor's Office and the North Carolina Partnership for Children who have regulatory oversight over the organization.”

“Financial Statements Compiled, Reviewed, or Audited by an Independent Accountant: Financial statements are audited by the state or their designee. Audits are usually finalized after Form 990 deadline.”

“Oversight of the Audit and Selection of Independent Accountant: The organization does not have a committee, but the North Carolina Partnership for Children assumes the responsibility of independent auditor selection and oversight of the audit review process.”

“Audit Requirement: The organization is required and currently undergoing an audit as set forth in the Single Audit Act and Uniform Guidance, 2CFR Part 200. The audit has not been finalized as of the filing date of the Form 990.”