Audit 317396

FINDING 2023‐002 – Equipment & Real Property Management; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance U.S. Department of Health and Human Services Assistance Listing Number:93.600 Federal Program Name: Head Start Cluster Award Year: 2019-2022 Criteria: Per 2 CFR 215.34(3) - A physical inventory of equipment shall be taken, and the results reconciled with the equipment records at least once every two years. Condition: The Organization did not inventory equipment purchased with federal funds within the last two years. Context: During our testing of equipment and real property management, we noted that for all 5 items in our sample, an inventory of these items had not been performed in the prior 2 years. Our sample was selected using a random methodology, rather than a statistical sampling methodology, from the 49 item population. We additionally noted one instance of an asset that was disposed in a prior period but was not reflected in the accounting records until fiscal year 2023. Cause: The finding and material weakness is due to the controls not designed properly to ensure an inventory was being performed every two years. Repeat finding: No Effect: Noncompliance to the requirement that equipment purchased with federal funds be inventoried at least once every two years, as well as a disposal not being recorded in the correct period. Questioned costs: None noted. Recommendation: We recommend the Organization design and implement controls to ensure that all equipment purchased with federal funds is tagged and inventoried every two years. In addition, the Organization should maintain documentation of when the inventory takes place and have procedures in place to track and record any new additions or disposals on a timely basis. Views of responsible officials and planned corrective actions: Management agrees with the assessment and understands the importance of regular physical inventories. The Organization has designed an internal control process that will be implemented by August 30th, 2024.

FINDING 2023‐002 – Equipment & Real Property Management; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance U.S. Department of Health and Human Services Assistance Listing Number:93.600 Federal Program Name: Head Start Cluster Award Year: 2019-2022 Criteria: Per 2 CFR 215.34(3) - A physical inventory of equipment shall be taken, and the results reconciled with the equipment records at least once every two years. Condition: The Organization did not inventory equipment purchased with federal funds within the last two years. Context: During our testing of equipment and real property management, we noted that for all 5 items in our sample, an inventory of these items had not been performed in the prior 2 years. Our sample was selected using a random methodology, rather than a statistical sampling methodology, from the 49 item population. We additionally noted one instance of an asset that was disposed in a prior period but was not reflected in the accounting records until fiscal year 2023. Cause: The finding and material weakness is due to the controls not designed properly to ensure an inventory was being performed every two years. Repeat finding: No Effect: Noncompliance to the requirement that equipment purchased with federal funds be inventoried at least once every two years, as well as a disposal not being recorded in the correct period. Questioned costs: None noted. Recommendation: We recommend the Organization design and implement controls to ensure that all equipment purchased with federal funds is tagged and inventoried every two years. In addition, the Organization should maintain documentation of when the inventory takes place and have procedures in place to track and record any new additions or disposals on a timely basis. Views of responsible officials and planned corrective actions: Management agrees with the assessment and understands the importance of regular physical inventories. The Organization has designed an internal control process that will be implemented by August 30th, 2024.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐002 – Equipment & Real Property Management; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance U.S. Department of Health and Human Services Assistance Listing Number:93.600 Federal Program Name: Head Start Cluster Award Year: 2019-2022 Criteria: Per 2 CFR 215.34(3) - A physical inventory of equipment shall be taken, and the results reconciled with the equipment records at least once every two years. Condition: The Organization did not inventory equipment purchased with federal funds within the last two years. Context: During our testing of equipment and real property management, we noted that for all 5 items in our sample, an inventory of these items had not been performed in the prior 2 years. Our sample was selected using a random methodology, rather than a statistical sampling methodology, from the 49 item population. We additionally noted one instance of an asset that was disposed in a prior period but was not reflected in the accounting records until fiscal year 2023. Cause: The finding and material weakness is due to the controls not designed properly to ensure an inventory was being performed every two years. Repeat finding: No Effect: Noncompliance to the requirement that equipment purchased with federal funds be inventoried at least once every two years, as well as a disposal not being recorded in the correct period. Questioned costs: None noted. Recommendation: We recommend the Organization design and implement controls to ensure that all equipment purchased with federal funds is tagged and inventoried every two years. In addition, the Organization should maintain documentation of when the inventory takes place and have procedures in place to track and record any new additions or disposals on a timely basis. Views of responsible officials and planned corrective actions: Management agrees with the assessment and understands the importance of regular physical inventories. The Organization has designed an internal control process that will be implemented by August 30th, 2024.

FINDING 2023‐002 – Equipment & Real Property Management; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance U.S. Department of Health and Human Services Assistance Listing Number:93.600 Federal Program Name: Head Start Cluster Award Year: 2019-2022 Criteria: Per 2 CFR 215.34(3) - A physical inventory of equipment shall be taken, and the results reconciled with the equipment records at least once every two years. Condition: The Organization did not inventory equipment purchased with federal funds within the last two years. Context: During our testing of equipment and real property management, we noted that for all 5 items in our sample, an inventory of these items had not been performed in the prior 2 years. Our sample was selected using a random methodology, rather than a statistical sampling methodology, from the 49 item population. We additionally noted one instance of an asset that was disposed in a prior period but was not reflected in the accounting records until fiscal year 2023. Cause: The finding and material weakness is due to the controls not designed properly to ensure an inventory was being performed every two years. Repeat finding: No Effect: Noncompliance to the requirement that equipment purchased with federal funds be inventoried at least once every two years, as well as a disposal not being recorded in the correct period. Questioned costs: None noted. Recommendation: We recommend the Organization design and implement controls to ensure that all equipment purchased with federal funds is tagged and inventoried every two years. In addition, the Organization should maintain documentation of when the inventory takes place and have procedures in place to track and record any new additions or disposals on a timely basis. Views of responsible officials and planned corrective actions: Management agrees with the assessment and understands the importance of regular physical inventories. The Organization has designed an internal control process that will be implemented by August 30th, 2024.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐003 – Reporting; Material Weakness in Internal Control over Compliance and Instance of Material Noncompliance Department of Labor Assistance Listing Numbers: 17.258, 17.259, 17.278 Federal Program Names: WIOA Cluster Award Years: 2019-2023, 2020-2023 Criteria: Federal regulations and grant and contract conditions require that applicable reports be properly supported by accounting records and submitted. In accordance with the grant agreements, a close out report by contract is required to be submitted within 60 days of the end of the grant award period. Financial information reported within the closeout reports should be maintained as support and should be reviewed by a different person that the preparer. Condition and context: Grant expenditures were not tracked appropriately by contract within the general ledger system, and changes were made subsequent to the close out process between grants. Reconciliations were not performed timely and reviewed to ensure accuracy of the amounts reported. Additionally, the close out report was submitted late. Questioned costs: None. Effect: Without centralized controls that include monitoring of reporting due dates and retention of documentation supporting the amounts in the reports, reports are not submitted and are not properly supported. Cause: This occurred because of a lack of controls to segregate the duties between the preparer of the reports and supporting documentation and a reviewer to ensure accuracy. Repeat finding: No. Recommendation: We recommend the Organization implement a review control in the reporting process to identify any errors prior to submitting reports, maintain supporting documentation, and ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and is in the process of implementing corrective action. The Organization has tightened controls for grant management. Claims are subject to two levels of review before submission. Due dates of reports are closely tracked and supporting documentation is retained. Additionally, the improved controls that have been implemented in the fiscal department help to ensure accurate and timely reporting.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.

FINDING 2023‐004 – Reporting; Significant Deficiency in Internal Control over Compliance U.S. Department of Health and Human Services U.S. Department of Agriculture U.S. Department of Treasury Assistance Listing Numbers: 93.600, 93.568, 21.027 Federal Program Names: Head Start Cluster, Low Income Home Energy Assistance, and Coronavirus State and Local Fiscal Recovery Funds Award Years: 2019-23, 2021-23, 2021-2023 Criteria: In accordance with federal reporting requirements a variety of different types of reports are required for compliance relating to each of the grants, such as SF-425 reports, SF-429, special reports and performance reports are required on an annual basis. Additionally, the filing of the audit reporting package within the federal audit clearing house is required on an annual basis within nine months from year end. Condition and context: The applicable federal financial, special, or performance reports relating to each program and audit reporting package were not submitted timely as required by the grant agreements. Additionally, the filling of the audit reporting package within the federal audit clearing house was not filed timely for each of the following: • Head Start Cluster (ALN 93.600) – The SF-425 report was submitted after the due date. The SF-429 report was submitted after the due date. The annual Federal Financial report was submitted after the due date. • Low-Income Home Energy Assistance (ALN 93.568) – The audit reporting package, due annually, was submitted after the due date. • Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) – For one of the four special and performance reports selected, the report was submitted after the due date. Questioned costs: None. Effect: The Organization was not in compliance with reporting requirements of the grants. Cause: Controls were not operating as designed to ensure the timely submission of the reports required were filed by the due dates. Repeat finding: Yes. Recommendation: We recommend the Organization implement controls to ensure timely submission of required reports, to include financial, performance, and special reports as required by grant agreements. We recommend the Organization implement a review control in the reporting process to ensure timely submission. Views of responsible officials and planned corrective actions: Management agrees with the assessment and will implement the auditor’s recommendations through revisions of policies and procedures. The Organization had significant turnover, which is why this finding was not corrected in the current year. The Organization will implement a review control surrounding the submission of all special reports, and performance reports within the fiscal department and work with Divisions Directors to ensure timely filing. The Organization has worked on internal controls surrounding financial reporting and will provide all audit documentation in a timely manner to ensure timely filing of the audit for the year ending June 30, 2024.