FAC Explorer

Audit 342242

FY End
2024-06-30
Total Expended
$7.74M
Findings
4
Programs
8
Organization: Community Action Partnership of Cambria County (PA)
Year: 2024 Accepted: 2025-02-12
Auditor: Kotzan CPA & Associates PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
522995 2024-002 - - N
522996 2024-003 Significant Deficiency - N
1099437 2024-002 - - N
1099438 2024-003 Significant Deficiency - N

Programs

ALN Program Spent Major Findings
93.600 Head Start $4.25M Yes 2
93.778 Medical Assistance Program $2.17M Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $689,349 - 0
10.558 Child and Adult Care Food Program $286,309 - 0
93.569 Community Services Block Grant $252,380 - 0
14.231 Emergency Solutions Grant Program $9,952 - 0
10.572 Wic Farmers' Market Nutrition Program (fmnp) $4,154 - 0
93.647 Social Services Research and Demonstration $2,111 - 0

Contacts

Name Title Type
ER4UJQWP1XR7 Stephanie Cooper Auditee
8143616302 Kimberly A. Dorchak Auditor
No contacts on file

Notes to SEFA

Accounting Policies: (1) Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: (2) Community Action Partnership of Cambria County has elected not to use the 10 percent de minimis indirect cost rate, as allowed under the Uniform Guidance.

Finding Details

Finding 2024-002
CRITERIA: In accordance with the Uniform Guidance Compliance Supplement, Part III, Section N. “Special Tests and Provisions – Program Governance”, the Organization is required to provide training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award. CONDITION: The Organization did not ensure the governing body received training and technical assistance or orientation on program performance standards or applicable federal regulations and program policies and procedures during fiscal year 2023-24. QUESTIONED COSTS: Not applicable. CAUSE: Program management was unaware of the requirement for formal board member training. EFFECT: The Organization did not ensure the governing body received training to effectively oversee the Head Start program. RECOMMENDATION: We recommend that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices. MANAGEMENT RESPONSE: This compliance issue was recently addressed in the Organization’s ACF monitoring review. Accordingly, the Organization implemented corrective action in September 2024 that included in-person, virtual, and recorded training to board members, which was supported by providing binders to governing body members that contained hard copies of protocols and training materials.
Finding 2024-003
CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Head Start program governance requirements. CONDITION: The Organization’s internal controls over compliance did not ensure that the required program training was provided to the governing body, monitored and documented. CAUSE: Program management was unaware of the requirement for formal board member training. EFFECT: The effect of this deficiency in internal controls was the Organization’s failure to comply with the Head Start program governance requirements. RECOMMENDATION: We recommend that Head Start program management update their program policies and procedures to ensure annual training and education is provided to the governing body and that such training is monitored and documented. MANAGEMENT RESPONSE: This compliance issue was recently addressed in the Organization’s ACF monitoring review. Accordingly, the Organization implemented corrective action in September 2024 as discussed in Finding #2024-002. The Organization is now aware of the requirement for formal training and has added this to our program procedures to ensure board training is provided annually.
Finding 2024-002
CRITERIA: In accordance with the Uniform Guidance Compliance Supplement, Part III, Section N. “Special Tests and Provisions – Program Governance”, the Organization is required to provide training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award. CONDITION: The Organization did not ensure the governing body received training and technical assistance or orientation on program performance standards or applicable federal regulations and program policies and procedures during fiscal year 2023-24. QUESTIONED COSTS: Not applicable. CAUSE: Program management was unaware of the requirement for formal board member training. EFFECT: The Organization did not ensure the governing body received training to effectively oversee the Head Start program. RECOMMENDATION: We recommend that program management provide training and education to the governing body on the Head Start Program including eligibility requirements, policies, and practices. MANAGEMENT RESPONSE: This compliance issue was recently addressed in the Organization’s ACF monitoring review. Accordingly, the Organization implemented corrective action in September 2024 that included in-person, virtual, and recorded training to board members, which was supported by providing binders to governing body members that contained hard copies of protocols and training materials.
Finding 2024-003
CRITERIA: Internal controls over federal programs are to be sufficient to ensure compliance with the Head Start program governance requirements. CONDITION: The Organization’s internal controls over compliance did not ensure that the required program training was provided to the governing body, monitored and documented. CAUSE: Program management was unaware of the requirement for formal board member training. EFFECT: The effect of this deficiency in internal controls was the Organization’s failure to comply with the Head Start program governance requirements. RECOMMENDATION: We recommend that Head Start program management update their program policies and procedures to ensure annual training and education is provided to the governing body and that such training is monitored and documented. MANAGEMENT RESPONSE: This compliance issue was recently addressed in the Organization’s ACF monitoring review. Accordingly, the Organization implemented corrective action in September 2024 as discussed in Finding #2024-002. The Organization is now aware of the requirement for formal training and has added this to our program procedures to ensure board training is provided annually.