Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs and Other Matters
Criteria or Specific Requirement: A physical inventory of the property must be taken and the results reconciled with the property records at least once every two years
Under 2CFR section 200.303 A nonfederal entity must establish and maintain effective internal controls over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition: During our testing, we noted the Organization's last documented inventory count was taken in 2019.
Questioned Costs: N/A
Context: The last physical inventory count was taken in 2019. One was in the process of being done in 2023 but was not finished in time for the audit.
Cause: The Organization did not take a physical inventory count within the past two years and reconcile to the accounting records; however, they do have procedures in place to monitor the inventory in other ways. The organizations inventory that is building related (renovations, upkeep, equipment), they are constantly discussing with their facilities person regarding buildings, fencing, turfing and playground inventory that required repairs and maintenance. Office inventory is within their site at either of their locations where they are at least several times a year to view and inventory what is there. Management meets throughout the year regarding inventory and budgeted items needed.
Effect: Potential for missing, old, or out of use property
Repeat Finding: Yes
Recommendation: The Organization should ensure a physical inventory count is taken and reconciled to their records at least once every two years.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.
Federal Agency: U.S. Department of Health and Human Services
Federal Program Title: Head Start
Federal Assistance Listing Number: 93.600
Award Period: June 1, 2022 to May 31, 2023; June 1, 2023 to May 31, 2024; August 1, 2022 to
July 31, 2023; April 1, 2021 to March 31, 2023; and August 1, 2023 to July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Major Federal Programs
Criteria or Specific Requirement: The Organization must have a process in place to review and approve the indirect costs that are automatically allocated to the grant are being appropriately allocated.
Condition: While performing audit procedures, it was noted that two of the three indirect cost allocation tested management does not have a review and approval process related to the indirect costs that are automatically allocated by the system to ensure they are being appropriately allocated.
Questioned Costs: N/A
Context: There were no signs of review or approval related to the indirect costs that are automatically allocated by the system.
Cause: The Organization has not adopted a policy related to the indirect costs that are automatically allocated by the system.
Effect: Potential for errors in the indirect costs allocated to the grants.
Repeat Finding: No
Recommendation: The Organization should review and approve the related to the indirect costs that are automatically allocated by the system and retain support of this review and approval.
Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding.