Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the Uniform Guidance, the Organization should have internal controls over some or all of the compliance requirements for major federal programs.
CONDITION: The Organization's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program.
CAUSE: The Organization did not adhere to their established controls and procedures over activities allowed/allowable costs.
EFFECT: The Organization may have included costs that were not allowable in their cost of assistance. A sample of 63 transactions totaling $126,316 was selected for testing. There was one disbursement transaction that was not approved by two employees and three transactions were not properly allocated between federal grant employees and nonfederal grant employees in accordance with the Organization’s policy. As a result, the Organization had questioned costs totaling $7,660. Our sample was a non-statistical sample.
RECOMMENDATION: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the Uniform Guidance, the Organization should have internal controls over some or all of the compliance requirements for major federal programs.
CONDITION: The Organization's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program.
CAUSE: The Organization did not adhere to their established controls and procedures over activities allowed/allowable costs.
EFFECT: The Organization may have included costs that were not allowable in their cost of assistance. A sample of 63 transactions totaling $126,316 was selected for testing. There was one disbursement transaction that was not approved by two employees and three transactions were not properly allocated between federal grant employees and nonfederal grant employees in accordance with the Organization’s policy. As a result, the Organization had questioned costs totaling $7,660. Our sample was a non-statistical sample.
RECOMMENDATION: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the Uniform Guidance, the Organization should have internal controls over some or all of the compliance requirements for major federal programs.
CONDITION: The Organization's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program.
CAUSE: The Organization did not adhere to their established controls and procedures over activities allowed/allowable costs.
EFFECT: The Organization may have included costs that were not allowable in their cost of assistance. A sample of 63 transactions totaling $126,316 was selected for testing. There was one disbursement transaction that was not approved by two employees and three transactions were not properly allocated between federal grant employees and nonfederal grant employees in accordance with the Organization’s policy. As a result, the Organization had questioned costs totaling $7,660. Our sample was a non-statistical sample.
RECOMMENDATION: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the Uniform Guidance, the Organization should have internal controls over some or all of the compliance requirements for major federal programs.
CONDITION: The Organization's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program.
CAUSE: The Organization did not adhere to their established controls and procedures over activities allowed/allowable costs.
EFFECT: The Organization may have included costs that were not allowable in their cost of assistance. A sample of 63 transactions totaling $126,316 was selected for testing. There was one disbursement transaction that was not approved by two employees and three transactions were not properly allocated between federal grant employees and nonfederal grant employees in accordance with the Organization’s policy. As a result, the Organization had questioned costs totaling $7,660. Our sample was a non-statistical sample.
RECOMMENDATION: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the federal program guidelines, the Organization is required to file the SF-429 Real Property Status Report, SF-429A General Reporting, and the SF-425 Federal Financial Report. The Organization should have internal controls over the preparation and timely submission of these required reports.
CONDITION: The Organization did not have adequate internal controls over the preparation and timely submission of the required reports for their major federal program.
CAUSE: The Organization has established controls and procedures over reporting; however, the controls are not operating effectively.
EFFECT: The Organization’s SF-429 was filed approximately 45 days after the prescribed due date. The Organizations SF-425 was filed with inaccurate information.
RECOMMENDATION: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines with accurate information.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the federal program guidelines, the Organization is required to file the SF-429 Real Property Status Report, SF-429A General Reporting, and the SF-425 Federal Financial Report. The Organization should have internal controls over the preparation and timely submission of these required reports.
CONDITION: The Organization did not have adequate internal controls over the preparation and timely submission of the required reports for their major federal program.
CAUSE: The Organization has established controls and procedures over reporting; however, the controls are not operating effectively.
EFFECT: The Organization’s SF-429 was filed approximately 45 days after the prescribed due date. The Organizations SF-425 was filed with inaccurate information.
RECOMMENDATION: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines with accurate information.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.
Fiscal year finding initially occurred: 2023
Head Start Cluster (93.600)
CRITERIA: In accordance with the federal program guidelines, the Organization is required to share accurate and regular financial information with the governing body and the policy council, including monthly financial statements.
CONDITION: The Organization did not provide financial statements related to the federal programs on a monthly basis.
CAUSE: The Organization shares bimonthly financial statements; however, the financial statements are required to be shared on a monthly basis.
EFFECT: The Organization did not share monthly financial statements with the governing bodies; therefore, it was not in compliance with the regulation. RECOMMENDATION: The Organization should ensure the sharing of accurate and regular information for use by the governing body and the policy council, about program planning, policies, and Head Start agency operations, including-- (A) monthly financial statements, including credit card expenditures; (B) monthly program information summaries; (C) program enrollment reports, including attendance reports for children whose care is partially subsidized by another public agency; (D) monthly reports of meals and snacks provided through programs of the Department of Agriculture; (E) the financial audit; (F) the annual self-assessment, including any findings related to such assessment; (G) the communitywide strategic planning and needs assessment of the Head Start agency, including any applicable updates; (H) communication and guidance from the Secretary; and (I) the program information reports.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana acknowledges the recommendation and is dedicated to improving our procedures to guarantee the accurate and timely dissemination of information to the governing body and policy council. Beginning Q4 2023, we have consistently provided monthly financial reports to the governing body, and we are committed to maintaining this practice going forward.
Fiscal year finding initially occurred: 2023
Head Start Cluster (93.600)
CRITERIA: In accordance with the federal program guidelines, the Organization is required to share accurate and regular financial information with the governing body and the policy council, including monthly financial statements.
CONDITION: The Organization did not provide financial statements related to the federal programs on a monthly basis.
CAUSE: The Organization shares bimonthly financial statements; however, the financial statements are required to be shared on a monthly basis.
EFFECT: The Organization did not share monthly financial statements with the governing bodies; therefore, it was not in compliance with the regulation. RECOMMENDATION: The Organization should ensure the sharing of accurate and regular information for use by the governing body and the policy council, about program planning, policies, and Head Start agency operations, including-- (A) monthly financial statements, including credit card expenditures; (B) monthly program information summaries; (C) program enrollment reports, including attendance reports for children whose care is partially subsidized by another public agency; (D) monthly reports of meals and snacks provided through programs of the Department of Agriculture; (E) the financial audit; (F) the annual self-assessment, including any findings related to such assessment; (G) the communitywide strategic planning and needs assessment of the Head Start agency, including any applicable updates; (H) communication and guidance from the Secretary; and (I) the program information reports.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana acknowledges the recommendation and is dedicated to improving our procedures to guarantee the accurate and timely dissemination of information to the governing body and policy council. Beginning Q4 2023, we have consistently provided monthly financial reports to the governing body, and we are committed to maintaining this practice going forward.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the Uniform Guidance, the Organization should have internal controls over some or all of the compliance requirements for major federal programs.
CONDITION: The Organization's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program.
CAUSE: The Organization did not adhere to their established controls and procedures over activities allowed/allowable costs.
EFFECT: The Organization may have included costs that were not allowable in their cost of assistance. A sample of 63 transactions totaling $126,316 was selected for testing. There was one disbursement transaction that was not approved by two employees and three transactions were not properly allocated between federal grant employees and nonfederal grant employees in accordance with the Organization’s policy. As a result, the Organization had questioned costs totaling $7,660. Our sample was a non-statistical sample.
RECOMMENDATION: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the Uniform Guidance, the Organization should have internal controls over some or all of the compliance requirements for major federal programs.
CONDITION: The Organization's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program.
CAUSE: The Organization did not adhere to their established controls and procedures over activities allowed/allowable costs.
EFFECT: The Organization may have included costs that were not allowable in their cost of assistance. A sample of 63 transactions totaling $126,316 was selected for testing. There was one disbursement transaction that was not approved by two employees and three transactions were not properly allocated between federal grant employees and nonfederal grant employees in accordance with the Organization’s policy. As a result, the Organization had questioned costs totaling $7,660. Our sample was a non-statistical sample.
RECOMMENDATION: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the Uniform Guidance, the Organization should have internal controls over some or all of the compliance requirements for major federal programs.
CONDITION: The Organization's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program.
CAUSE: The Organization did not adhere to their established controls and procedures over activities allowed/allowable costs.
EFFECT: The Organization may have included costs that were not allowable in their cost of assistance. A sample of 63 transactions totaling $126,316 was selected for testing. There was one disbursement transaction that was not approved by two employees and three transactions were not properly allocated between federal grant employees and nonfederal grant employees in accordance with the Organization’s policy. As a result, the Organization had questioned costs totaling $7,660. Our sample was a non-statistical sample.
RECOMMENDATION: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the Uniform Guidance, the Organization should have internal controls over some or all of the compliance requirements for major federal programs.
CONDITION: The Organization's internal controls over activities allowed/allowable costs were determined to be ineffective during the performance of internal control testing over the major federal program.
CAUSE: The Organization did not adhere to their established controls and procedures over activities allowed/allowable costs.
EFFECT: The Organization may have included costs that were not allowable in their cost of assistance. A sample of 63 transactions totaling $126,316 was selected for testing. There was one disbursement transaction that was not approved by two employees and three transactions were not properly allocated between federal grant employees and nonfederal grant employees in accordance with the Organization’s policy. As a result, the Organization had questioned costs totaling $7,660. Our sample was a non-statistical sample.
RECOMMENDATION: The Organization should review their established policies and procedures for effectiveness and ensure all employees adhere to all established procedures. Additionally, management should ensure all costs charged to the program are allowable under the grant guidelines.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way onboarded a new Finance Director with expertise in developing internal controls for Federal grant programs as of August 2023. We have successfully implemented robust internal controls that have significantly enhanced our operational efficiency. We are confident that as of 2024, this issue has been effectively addressed.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the federal program guidelines, the Organization is required to file the SF-429 Real Property Status Report, SF-429A General Reporting, and the SF-425 Federal Financial Report. The Organization should have internal controls over the preparation and timely submission of these required reports.
CONDITION: The Organization did not have adequate internal controls over the preparation and timely submission of the required reports for their major federal program.
CAUSE: The Organization has established controls and procedures over reporting; however, the controls are not operating effectively.
EFFECT: The Organization’s SF-429 was filed approximately 45 days after the prescribed due date. The Organizations SF-425 was filed with inaccurate information.
RECOMMENDATION: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines with accurate information.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the federal program guidelines, the Organization is required to file the SF-429 Real Property Status Report, SF-429A General Reporting, and the SF-425 Federal Financial Report. The Organization should have internal controls over the preparation and timely submission of these required reports.
CONDITION: The Organization did not have adequate internal controls over the preparation and timely submission of the required reports for their major federal program.
CAUSE: The Organization has established controls and procedures over reporting; however, the controls are not operating effectively.
EFFECT: The Organization’s SF-429 was filed approximately 45 days after the prescribed due date. The Organizations SF-425 was filed with inaccurate information.
RECOMMENDATION: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines with accurate information.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.
Fiscal year finding initially occurred: 2023
Head Start Cluster (93.600)
CRITERIA: In accordance with the federal program guidelines, the Organization is required to share accurate and regular financial information with the governing body and the policy council, including monthly financial statements.
CONDITION: The Organization did not provide financial statements related to the federal programs on a monthly basis.
CAUSE: The Organization shares bimonthly financial statements; however, the financial statements are required to be shared on a monthly basis.
EFFECT: The Organization did not share monthly financial statements with the governing bodies; therefore, it was not in compliance with the regulation. RECOMMENDATION: The Organization should ensure the sharing of accurate and regular information for use by the governing body and the policy council, about program planning, policies, and Head Start agency operations, including-- (A) monthly financial statements, including credit card expenditures; (B) monthly program information summaries; (C) program enrollment reports, including attendance reports for children whose care is partially subsidized by another public agency; (D) monthly reports of meals and snacks provided through programs of the Department of Agriculture; (E) the financial audit; (F) the annual self-assessment, including any findings related to such assessment; (G) the communitywide strategic planning and needs assessment of the Head Start agency, including any applicable updates; (H) communication and guidance from the Secretary; and (I) the program information reports.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana acknowledges the recommendation and is dedicated to improving our procedures to guarantee the accurate and timely dissemination of information to the governing body and policy council. Beginning Q4 2023, we have consistently provided monthly financial reports to the governing body, and we are committed to maintaining this practice going forward.
Fiscal year finding initially occurred: 2023
Head Start Cluster (93.600)
CRITERIA: In accordance with the federal program guidelines, the Organization is required to share accurate and regular financial information with the governing body and the policy council, including monthly financial statements.
CONDITION: The Organization did not provide financial statements related to the federal programs on a monthly basis.
CAUSE: The Organization shares bimonthly financial statements; however, the financial statements are required to be shared on a monthly basis.
EFFECT: The Organization did not share monthly financial statements with the governing bodies; therefore, it was not in compliance with the regulation. RECOMMENDATION: The Organization should ensure the sharing of accurate and regular information for use by the governing body and the policy council, about program planning, policies, and Head Start agency operations, including-- (A) monthly financial statements, including credit card expenditures; (B) monthly program information summaries; (C) program enrollment reports, including attendance reports for children whose care is partially subsidized by another public agency; (D) monthly reports of meals and snacks provided through programs of the Department of Agriculture; (E) the financial audit; (F) the annual self-assessment, including any findings related to such assessment; (G) the communitywide strategic planning and needs assessment of the Head Start agency, including any applicable updates; (H) communication and guidance from the Secretary; and (I) the program information reports.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana acknowledges the recommendation and is dedicated to improving our procedures to guarantee the accurate and timely dissemination of information to the governing body and policy council. Beginning Q4 2023, we have consistently provided monthly financial reports to the governing body, and we are committed to maintaining this practice going forward.