2022-002: Internal Controls Over Reporting Head Start Program - AL No. 93.600 Grant Funding Source Grant Period Head Start U.S. Deparment of Health 06/01/2021 - 05/31/2022 10CH010945-03 and Human Service Early Head Start U.S. Deparment of Health 07/01/2021 - 06/30/2022 Child Care Partnerships and Human Service 10HP000422-02 Questioned Costs: None How the questioned costs were computed: N/A Condition: Umatilla-Morrow Head Start, Inc. made an error by recording Head Start purchases and obligations to the Early Head Start Child Care Partnerships award in its general ledger. Criteria: In accordance with 45 CFR ?75.302(b)(2) through 45 CFR ?75.302(b)(4) , the financial management system must provide accurate, current, and complete disclosure of the financial results of each Federal ward or program in accordance with the reporting requirements set forth in ??75.341 and 75.342 and that records identify adequately the source and application of funds for federally-funded activities including authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Effective internal controls and accountability must exist over all funds, property, and other assets to assue they are used solely for authorized purposes. Cause: Umatilla-Morrow Head Start, Inc.'s internal controls failed to detect the Head Start expenses erroneously coded to the Early Head Start Child Care Partnerhips award in the general ledger. Effect: Because of the above conditions, Umatilla-Morrow Head Start, Inc. was not in compliance with this requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend Umatilla-Morrow establish procedures to ensure expenditures are being coded to the correct award in the general ledger.
2022-002: Internal Controls Over Reporting Head Start Program - AL No. 93.600 Grant Funding Source Grant Period Head Start U.S. Deparment of Health 06/01/2021 - 05/31/2022 10CH010945-03 and Human Service Early Head Start U.S. Deparment of Health 07/01/2021 - 06/30/2022 Child Care Partnerships and Human Service 10HP000422-02 Questioned Costs: None How the questioned costs were computed: N/A Condition: Umatilla-Morrow Head Start, Inc. made an error by recording Head Start purchases and obligations to the Early Head Start Child Care Partnerships award in its general ledger. Criteria: In accordance with 45 CFR ?75.302(b)(2) through 45 CFR ?75.302(b)(4) , the financial management system must provide accurate, current, and complete disclosure of the financial results of each Federal ward or program in accordance with the reporting requirements set forth in ??75.341 and 75.342 and that records identify adequately the source and application of funds for federally-funded activities including authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Effective internal controls and accountability must exist over all funds, property, and other assets to assue they are used solely for authorized purposes. Cause: Umatilla-Morrow Head Start, Inc.'s internal controls failed to detect the Head Start expenses erroneously coded to the Early Head Start Child Care Partnerhips award in the general ledger. Effect: Because of the above conditions, Umatilla-Morrow Head Start, Inc. was not in compliance with this requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend Umatilla-Morrow establish procedures to ensure expenditures are being coded to the correct award in the general ledger.
2022-002: Internal Controls Over Reporting Head Start Program - AL No. 93.600 Grant Funding Source Grant Period Head Start U.S. Deparment of Health 06/01/2021 - 05/31/2022 10CH010945-03 and Human Service Early Head Start U.S. Deparment of Health 07/01/2021 - 06/30/2022 Child Care Partnerships and Human Service 10HP000422-02 Questioned Costs: None How the questioned costs were computed: N/A Condition: Umatilla-Morrow Head Start, Inc. made an error by recording Head Start purchases and obligations to the Early Head Start Child Care Partnerships award in its general ledger. Criteria: In accordance with 45 CFR ?75.302(b)(2) through 45 CFR ?75.302(b)(4) , the financial management system must provide accurate, current, and complete disclosure of the financial results of each Federal ward or program in accordance with the reporting requirements set forth in ??75.341 and 75.342 and that records identify adequately the source and application of funds for federally-funded activities including authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Effective internal controls and accountability must exist over all funds, property, and other assets to assue they are used solely for authorized purposes. Cause: Umatilla-Morrow Head Start, Inc.'s internal controls failed to detect the Head Start expenses erroneously coded to the Early Head Start Child Care Partnerhips award in the general ledger. Effect: Because of the above conditions, Umatilla-Morrow Head Start, Inc. was not in compliance with this requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend Umatilla-Morrow establish procedures to ensure expenditures are being coded to the correct award in the general ledger.
2022-002: Internal Controls Over Reporting Head Start Program - AL No. 93.600 Grant Funding Source Grant Period Head Start U.S. Deparment of Health 06/01/2021 - 05/31/2022 10CH010945-03 and Human Service Early Head Start U.S. Deparment of Health 07/01/2021 - 06/30/2022 Child Care Partnerships and Human Service 10HP000422-02 Questioned Costs: None How the questioned costs were computed: N/A Condition: Umatilla-Morrow Head Start, Inc. made an error by recording Head Start purchases and obligations to the Early Head Start Child Care Partnerships award in its general ledger. Criteria: In accordance with 45 CFR ?75.302(b)(2) through 45 CFR ?75.302(b)(4) , the financial management system must provide accurate, current, and complete disclosure of the financial results of each Federal ward or program in accordance with the reporting requirements set forth in ??75.341 and 75.342 and that records identify adequately the source and application of funds for federally-funded activities including authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Effective internal controls and accountability must exist over all funds, property, and other assets to assue they are used solely for authorized purposes. Cause: Umatilla-Morrow Head Start, Inc.'s internal controls failed to detect the Head Start expenses erroneously coded to the Early Head Start Child Care Partnerhips award in the general ledger. Effect: Because of the above conditions, Umatilla-Morrow Head Start, Inc. was not in compliance with this requirement and a significant deficiency in internal control over compliance exists. Recommendation: We recommend Umatilla-Morrow establish procedures to ensure expenditures are being coded to the correct award in the general ledger.