2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 - Late Submission of Reports
Finding Type. Immaterial Noncompliance; Significant Deficiency over Compliance (Reporting).
Program. VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award.
Condition. The Agency failed to submit the required report for the federal grant within the stipulated deadlines as outlined in the grant agreement and Uniform Guidance. During reporting testing, it was noted that the Final FFR report was not submitted into the Payment Management Services (PMS) prior to the required due date.
Cause. The delay in reporting was due to inadequate internal controls over the grant management process, including insufficient staffing and lack of proper training for personnel responsible for preparing and submitting the reports. Processes in place were not sufficient to prevent the report from being submitted late.
Effect. Late submission of reports results in noncompliance with federal regulations, potentially leading to administrative actions such as withholding of future grant funds, increased monitoring, or other penalties as deemed appropriate by the Federal awarding agency. The Agency did not comply with contractual reporting requirements.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency implement procedures to ensure timely submission of all required reports.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 - Late Submission of Reports
Finding Type. Immaterial Noncompliance; Significant Deficiency over Compliance (Reporting).
Program. VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award.
Condition. The Agency failed to submit the required report for the federal grant within the stipulated deadlines as outlined in the grant agreement and Uniform Guidance. During reporting testing, it was noted that the Final FFR report was not submitted into the Payment Management Services (PMS) prior to the required due date.
Cause. The delay in reporting was due to inadequate internal controls over the grant management process, including insufficient staffing and lack of proper training for personnel responsible for preparing and submitting the reports. Processes in place were not sufficient to prevent the report from being submitted late.
Effect. Late submission of reports results in noncompliance with federal regulations, potentially leading to administrative actions such as withholding of future grant funds, increased monitoring, or other penalties as deemed appropriate by the Federal awarding agency. The Agency did not comply with contractual reporting requirements.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency implement procedures to ensure timely submission of all required reports.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 - Late Submission of Reports
Finding Type. Immaterial Noncompliance; Significant Deficiency over Compliance (Reporting).
Program. VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award.
Condition. The Agency failed to submit the required report for the federal grant within the stipulated deadlines as outlined in the grant agreement and Uniform Guidance. During reporting testing, it was noted that the Final FFR report was not submitted into the Payment Management Services (PMS) prior to the required due date.
Cause. The delay in reporting was due to inadequate internal controls over the grant management process, including insufficient staffing and lack of proper training for personnel responsible for preparing and submitting the reports. Processes in place were not sufficient to prevent the report from being submitted late.
Effect. Late submission of reports results in noncompliance with federal regulations, potentially leading to administrative actions such as withholding of future grant funds, increased monitoring, or other penalties as deemed appropriate by the Federal awarding agency. The Agency did not comply with contractual reporting requirements.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency implement procedures to ensure timely submission of all required reports.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 - Late Submission of Reports
Finding Type. Immaterial Noncompliance; Significant Deficiency over Compliance (Reporting).
Program. VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award.
Condition. The Agency failed to submit the required report for the federal grant within the stipulated deadlines as outlined in the grant agreement and Uniform Guidance. During reporting testing, it was noted that the Final FFR report was not submitted into the Payment Management Services (PMS) prior to the required due date.
Cause. The delay in reporting was due to inadequate internal controls over the grant management process, including insufficient staffing and lack of proper training for personnel responsible for preparing and submitting the reports. Processes in place were not sufficient to prevent the report from being submitted late.
Effect. Late submission of reports results in noncompliance with federal regulations, potentially leading to administrative actions such as withholding of future grant funds, increased monitoring, or other penalties as deemed appropriate by the Federal awarding agency. The Agency did not comply with contractual reporting requirements.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency implement procedures to ensure timely submission of all required reports.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 - Late Submission of Reports
Finding Type. Immaterial Noncompliance; Significant Deficiency over Compliance (Reporting).
Program. VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award.
Condition. The Agency failed to submit the required report for the federal grant within the stipulated deadlines as outlined in the grant agreement and Uniform Guidance. During reporting testing, it was noted that the Final FFR report was not submitted into the Payment Management Services (PMS) prior to the required due date.
Cause. The delay in reporting was due to inadequate internal controls over the grant management process, including insufficient staffing and lack of proper training for personnel responsible for preparing and submitting the reports. Processes in place were not sufficient to prevent the report from being submitted late.
Effect. Late submission of reports results in noncompliance with federal regulations, potentially leading to administrative actions such as withholding of future grant funds, increased monitoring, or other penalties as deemed appropriate by the Federal awarding agency. The Agency did not comply with contractual reporting requirements.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency implement procedures to ensure timely submission of all required reports.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-002 - Late Submission of Reports
Finding Type. Immaterial Noncompliance; Significant Deficiency over Compliance (Reporting).
Program. VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award.
Condition. The Agency failed to submit the required report for the federal grant within the stipulated deadlines as outlined in the grant agreement and Uniform Guidance. During reporting testing, it was noted that the Final FFR report was not submitted into the Payment Management Services (PMS) prior to the required due date.
Cause. The delay in reporting was due to inadequate internal controls over the grant management process, including insufficient staffing and lack of proper training for personnel responsible for preparing and submitting the reports. Processes in place were not sufficient to prevent the report from being submitted late.
Effect. Late submission of reports results in noncompliance with federal regulations, potentially leading to administrative actions such as withholding of future grant funds, increased monitoring, or other penalties as deemed appropriate by the Federal awarding agency. The Agency did not comply with contractual reporting requirements.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency implement procedures to ensure timely submission of all required reports.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.
2024-001 - Lack of Independent Review and Approval
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Control over Compliance (Allowable Costs/Cost Principles: ALN 93.600 and 64.033, Reporting: ALN 64.033 and Eligibility: ALN 64.033).
Program. Head Start; U.S. Department of Health and Human Services; Assistance Listing Number 93.600; All Award Numbers and VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR 200.303, the recipient and subrecipient must establish, document, and maintain effective internal controls over federal awards that provides reasonable assurance that the recipient or subrecipient is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the Federal award.
Condition. During our testing of Allowable Costs, we noted 4 disbursements tested did not have signed and approved purchase orders. During our testing of Reporting, we noted two quarterly reports that had no evidence of review and approval. During our Eligibility testing, we noted one applicant whose certification form was not signed by the supervisor.
Cause. This condition is the result of management not adhering to the Organization's internal control policies.
Effect. As a result of this condition, there is an increased risk of unallowable expenses being charged to the grant, inaccurate financial reporting, allowing ineligible participants to receive grant benefits and other potential noncompliance with federal regulations.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency adheres to their internal control process of an independent review and approval of transactions and reporting related to federal grant programs.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.