Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Reporting Criteria: The 2022 Compliance Supplement requires the annual submission of report SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). Internal control should be established and maintained to provide reasonable assurance that these requirements are complied with. Condition: For the fiscal year under audit, form SF-429A was not filed with the Federal Agency as required. Cause: The Agency has not adopted control activities or monitoring procedures to provide assurance over compliance. Effect: The failure to file form SF-429A has been noted by the Federal agency as an instance of noncompliance. Recommendation: We recommend that the Agency implement reporting checklists and provide staff training to ensure that staff are aware of the required reports, the necessary data elements, and the procedures necessary to prepare the reports accurately and timely. Management?s Response: We agree with the finding and have initiated discussions to provide training and implement procedures to ensure compliance.
Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.