Audit 372344

Program Name – Head Start Federal Assistance Listing Number – 93.600 Pass-through Entity – N/A Finding Type – Significant Deficiency and Noncompliance Criteria – As per DHHS Grant Policy, the Agency must submit the semiannual SF 425 reports within the specific time period as stated in the grant agreement and annual SF 425 reports for ARP and CRRSA grants on or before July 30, 2023. Condition – During our audit, we noted that one semiannual and annual SF 425 report and annual SF 425 reports for ARP and CRRSA were submitted after the due date. Questioned Costs – Unknown Identification of a Repeat Finding- This is a repeat finding and was identified in the previous year’s report as finding # 2022-02. Cause/Effect – The Agency is not in compliance with the reporting requirements. Recommendation – We recommend the Agency strengthen internal controls over reporting compliance to adhere to applicable reporting requirements.

Program Name – Head Start CFDA Number – 93.600 Finding Type –Noncompliance Criteria – As per code of federal regulations (CFR) 1304.40 governing the Head Start Program, the Agency must make no less than 2 home visits per program year in a center based program to the home of each enrolled child, unless the parents expressly forbid such visits. Further, a minimum of 2 parent teacher conference must be held annually. Condition and Description – For 1 out of 20 samples selected for testing, adequate supporting documents to verify the required home visits and parent teacher conference were not provided for our review. Questioned Costs – None Identification of a Repeat Finding – This is not a repeat finding and was not included in the immediate previous single audit. Cause/Effect – Lack of maintaining the required supporting documentation resulted in the noncompliance. Recommendation – We recommend the Agency strive to comply with the grant requirements and conduct the required home visits and parent/teacher conference