FAC Explorer

Audit 325098

FY End
2023-09-30
Total Expended
$8.26M
Findings
12
Programs
27
Organization: Garrett County, Maryland Community Action Committee, Inc. (MD)
Year: 2023 Accepted: 2024-10-17
Auditor: Turnbull Hoover & Kahl P A

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
503078 2023-002 Significant Deficiency Yes L
503079 2023-002 Significant Deficiency Yes L
503080 2023-002 Significant Deficiency Yes L
503081 2023-003 Significant Deficiency - L
503082 2023-003 Significant Deficiency - L
503083 2023-003 Significant Deficiency - L
1079520 2023-002 Significant Deficiency Yes L
1079521 2023-002 Significant Deficiency Yes L
1079522 2023-002 Significant Deficiency Yes L
1079523 2023-003 Significant Deficiency - L
1079524 2023-003 Significant Deficiency - L
1079525 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
14.871 Section 8 Housing Choice Vouchers $751,204 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $575,226 - 0
93.600 Head Start $573,322 Yes 2
81.042 Weatherization Assistance for Low-Income Persons $424,720 Yes 0
93.569 Community Services Block Grant $308,123 - 0
14.231 Emergency Solutions Grant Program $199,958 - 0
20.500 Federal Transit Capital Investment Grants $150,225 - 0
14.856 Lower Income Housing Assistance Program Section 8 Moderate Rehabilitation $144,387 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $116,225 - 0
10.433 Usda-Rural Development Housing Preservation Grants $70,000 - 0
14.267 Continuum of Care Program $46,396 - 0
10.565 Commodity Supplemental Food Program $39,676 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $32,719 - 0
97.024 Emergency Food and Shelter National Board Program $31,906 - 0
14.252 Section 4 Capacity Building for Community Development and Affordable Housing $29,650 - 0
14.880 Family Unification Program (fup) $25,657 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $9,499 - 0
21.023 Emergency Rental Assistance Program $6,423 - 0
93.324 State Health Insurance Assistance Program $5,391 - 0
93.568 Low-Income Home Energy Assistance $4,072 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $3,687 - 0
93.048 Special Programs for the Aging, Title Iv, and Title Ii, Discretionary Projects $2,658 - 0
93.042 Special Programs for the Aging, Title Vii, Chapter 2, Long Term Care Ombudsman Services for Older Individuals $2,490 - 0
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $1,727 - 0
10.558 Child and Adult Care Food Program $1,641 - 0
93.041 Special Programs for the Aging, Title Vii, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation $1,448 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $59 - 0

Contacts

Name Title Type
HBSCL9KPLWK7 Dora Shahan Auditee
3013349431 Bernard B. Kahl, CPA Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Garrett County, Maryland Community Action Committee, Inc. (the Committee) under programs of the federal government for the year ended September 30, 2023. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Committee, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Committee.
Title: Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Oversight Agency Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The United States Department of Health and Human Services has been designated oversight audit agency for the Committee.
Title: Indirect Cost Rate Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The Committee has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Finding 2023-002
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2023. The Annual and Semi Annual Federal Financial Reports were filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports. Context: During the audit we found that the client did not have proper procedures in place to monitor the report process of the Federal Financial Reports. Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports. Identification of a Repeat Finding: This is a repeat finding from the previous audit, 2022-002 due to the condition not being able to be resolved, since the FY 2022 audit was not completed until Garrett County, Maryland, Community Action Committee, Inc.’s, FY 2024. This condition occurred throughout the organization’s FY 2023 as well.
Finding 2023-002
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2023. The Annual and Semi Annual Federal Financial Reports were filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports. Context: During the audit we found that the client did not have proper procedures in place to monitor the report process of the Federal Financial Reports. Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports. Identification of a Repeat Finding: This is a repeat finding from the previous audit, 2022-002 due to the condition not being able to be resolved, since the FY 2022 audit was not completed until Garrett County, Maryland, Community Action Committee, Inc.’s, FY 2024. This condition occurred throughout the organization’s FY 2023 as well.
Finding 2023-002
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2023. The Annual and Semi Annual Federal Financial Reports were filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports. Context: During the audit we found that the client did not have proper procedures in place to monitor the report process of the Federal Financial Reports. Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports. Identification of a Repeat Finding: This is a repeat finding from the previous audit, 2022-002 due to the condition not being able to be resolved, since the FY 2022 audit was not completed until Garrett County, Maryland, Community Action Committee, Inc.’s, FY 2024. This condition occurred throughout the organization’s FY 2023 as well.
Finding 2023-003
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Semi Annual and Annual Federal Financial Reports by 90 days after the reporting period end date. Context: During the audit, we found that the Semi Annual and Annual Federal Financial Reports were filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that is responsible for the completion of the Semi Annual and Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and it took longer to compile the information for the reports. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should adjust the scheduling of duties for the Contract Manager so that the Semi Annual and Annual Federal Financial Reports can be filed on time, as required and file the Semi Annual and Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.
Finding 2023-003
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Semi Annual and Annual Federal Financial Reports by 90 days after the reporting period end date. Context: During the audit, we found that the Semi Annual and Annual Federal Financial Reports were filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that is responsible for the completion of the Semi Annual and Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and it took longer to compile the information for the reports. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should adjust the scheduling of duties for the Contract Manager so that the Semi Annual and Annual Federal Financial Reports can be filed on time, as required and file the Semi Annual and Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.
Finding 2023-003
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Semi Annual and Annual Federal Financial Reports by 90 days after the reporting period end date. Context: During the audit, we found that the Semi Annual and Annual Federal Financial Reports were filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that is responsible for the completion of the Semi Annual and Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and it took longer to compile the information for the reports. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should adjust the scheduling of duties for the Contract Manager so that the Semi Annual and Annual Federal Financial Reports can be filed on time, as required and file the Semi Annual and Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.
Finding 2023-002
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2023. The Annual and Semi Annual Federal Financial Reports were filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports. Context: During the audit we found that the client did not have proper procedures in place to monitor the report process of the Federal Financial Reports. Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports. Identification of a Repeat Finding: This is a repeat finding from the previous audit, 2022-002 due to the condition not being able to be resolved, since the FY 2022 audit was not completed until Garrett County, Maryland, Community Action Committee, Inc.’s, FY 2024. This condition occurred throughout the organization’s FY 2023 as well.
Finding 2023-002
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2023. The Annual and Semi Annual Federal Financial Reports were filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports. Context: During the audit we found that the client did not have proper procedures in place to monitor the report process of the Federal Financial Reports. Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports. Identification of a Repeat Finding: This is a repeat finding from the previous audit, 2022-002 due to the condition not being able to be resolved, since the FY 2022 audit was not completed until Garrett County, Maryland, Community Action Committee, Inc.’s, FY 2024. This condition occurred throughout the organization’s FY 2023 as well.
Finding 2023-002
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2023. The Annual and Semi Annual Federal Financial Reports were filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports. Context: During the audit we found that the client did not have proper procedures in place to monitor the report process of the Federal Financial Reports. Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports. Identification of a Repeat Finding: This is a repeat finding from the previous audit, 2022-002 due to the condition not being able to be resolved, since the FY 2022 audit was not completed until Garrett County, Maryland, Community Action Committee, Inc.’s, FY 2024. This condition occurred throughout the organization’s FY 2023 as well.
Finding 2023-003
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Semi Annual and Annual Federal Financial Reports by 90 days after the reporting period end date. Context: During the audit, we found that the Semi Annual and Annual Federal Financial Reports were filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that is responsible for the completion of the Semi Annual and Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and it took longer to compile the information for the reports. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should adjust the scheduling of duties for the Contract Manager so that the Semi Annual and Annual Federal Financial Reports can be filed on time, as required and file the Semi Annual and Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.
Finding 2023-003
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Semi Annual and Annual Federal Financial Reports by 90 days after the reporting period end date. Context: During the audit, we found that the Semi Annual and Annual Federal Financial Reports were filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that is responsible for the completion of the Semi Annual and Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and it took longer to compile the information for the reports. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should adjust the scheduling of duties for the Contract Manager so that the Semi Annual and Annual Federal Financial Reports can be filed on time, as required and file the Semi Annual and Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.
Finding 2023-003
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Semi Annual and Annual Federal Financial Reports by 90 days after the reporting period end date. Context: During the audit, we found that the Semi Annual and Annual Federal Financial Reports were filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that is responsible for the completion of the Semi Annual and Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and it took longer to compile the information for the reports. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should adjust the scheduling of duties for the Contract Manager so that the Semi Annual and Annual Federal Financial Reports can be filed on time, as required and file the Semi Annual and Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.