As in the years 2017, 2018, 2019 and 2020, in fiscal year 2021, the Committee did not attain its nonfederal
matching requirement percentage of 20% for the Head Start program. The Committee was able
to obtain a waiver in 2017 but not in 2018, 2019, 2020 or 2021. The Committee provided non-federal
matching funds for fiscal year 2021 totaling 8%, which represents a shortfall in the non-federal matching
amounts of approximately $2,430,000.
We recommend that the Committee continue its efforts to acquire alternative non-federal matching
funding sources and monitor program non-federal matching requirements to help prevent material
noncompliance with program matching requirements.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
In fiscal year 2021, the Committee did not attain its targeted earmark requirement percentage of 10% of
all slots being occupied by children with disabilities for the Head Start program. Of the total students
enrolled in the Head Start and Early Head Start programs, only 4.1% of the slots were filled by students
with documented disabilities. This represents a shortfall in the targeted earmark requirement of 5.9%.
We recommend that the Committee continue its efforts to recruit and enroll students meeting the
targeted earmark requirements to help prevent material noncompliance with program requirements, and
that the Committee obtain a waiver if the requirement is not met.
As in the years 2017, 2018, 2019 and 2020, in fiscal year 2021, the Committee did not attain its nonfederal
matching requirement percentage of 20% for the Head Start program. The Committee was able
to obtain a waiver in 2017 but not in 2018, 2019, 2020 or 2021. The Committee provided non-federal
matching funds for fiscal year 2021 totaling 8%, which represents a shortfall in the non-federal matching
amounts of approximately $2,430,000.
We recommend that the Committee continue its efforts to acquire alternative non-federal matching
funding sources and monitor program non-federal matching requirements to help prevent material
noncompliance with program matching requirements.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
In fiscal year 2021, the Committee did not attain its targeted earmark requirement percentage of 10% of
all slots being occupied by children with disabilities for the Head Start program. Of the total students
enrolled in the Head Start and Early Head Start programs, only 4.1% of the slots were filled by students
with documented disabilities. This represents a shortfall in the targeted earmark requirement of 5.9%.
We recommend that the Committee continue its efforts to recruit and enroll students meeting the
targeted earmark requirements to help prevent material noncompliance with program requirements, and
that the Committee obtain a waiver if the requirement is not met.
As in the years 2017, 2018, 2019 and 2020, in fiscal year 2021, the Committee did not attain its nonfederal
matching requirement percentage of 20% for the Head Start program. The Committee was able
to obtain a waiver in 2017 but not in 2018, 2019, 2020 or 2021. The Committee provided non-federal
matching funds for fiscal year 2021 totaling 8%, which represents a shortfall in the non-federal matching
amounts of approximately $2,430,000.
We recommend that the Committee continue its efforts to acquire alternative non-federal matching
funding sources and monitor program non-federal matching requirements to help prevent material
noncompliance with program matching requirements.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
In fiscal year 2021, the Committee did not attain its targeted earmark requirement percentage of 10% of
all slots being occupied by children with disabilities for the Head Start program. Of the total students
enrolled in the Head Start and Early Head Start programs, only 4.1% of the slots were filled by students
with documented disabilities. This represents a shortfall in the targeted earmark requirement of 5.9%.
We recommend that the Committee continue its efforts to recruit and enroll students meeting the
targeted earmark requirements to help prevent material noncompliance with program requirements, and
that the Committee obtain a waiver if the requirement is not met.
As in the years 2017, 2018, 2019 and 2020, in fiscal year 2021, the Committee did not attain its nonfederal
matching requirement percentage of 20% for the Head Start program. The Committee was able
to obtain a waiver in 2017 but not in 2018, 2019, 2020 or 2021. The Committee provided non-federal
matching funds for fiscal year 2021 totaling 8%, which represents a shortfall in the non-federal matching
amounts of approximately $2,430,000.
We recommend that the Committee continue its efforts to acquire alternative non-federal matching
funding sources and monitor program non-federal matching requirements to help prevent material
noncompliance with program matching requirements.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
In fiscal year 2021, the Committee did not attain its targeted earmark requirement percentage of 10% of
all slots being occupied by children with disabilities for the Head Start program. Of the total students
enrolled in the Head Start and Early Head Start programs, only 4.1% of the slots were filled by students
with documented disabilities. This represents a shortfall in the targeted earmark requirement of 5.9%.
We recommend that the Committee continue its efforts to recruit and enroll students meeting the
targeted earmark requirements to help prevent material noncompliance with program requirements, and
that the Committee obtain a waiver if the requirement is not met.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
As in the years 2017, 2018, 2019 and 2020, in fiscal year 2021, the Committee did not attain its nonfederal
matching requirement percentage of 20% for the Head Start program. The Committee was able
to obtain a waiver in 2017 but not in 2018, 2019, 2020 or 2021. The Committee provided non-federal
matching funds for fiscal year 2021 totaling 8%, which represents a shortfall in the non-federal matching
amounts of approximately $2,430,000.
We recommend that the Committee continue its efforts to acquire alternative non-federal matching
funding sources and monitor program non-federal matching requirements to help prevent material
noncompliance with program matching requirements.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
In fiscal year 2021, the Committee did not attain its targeted earmark requirement percentage of 10% of
all slots being occupied by children with disabilities for the Head Start program. Of the total students
enrolled in the Head Start and Early Head Start programs, only 4.1% of the slots were filled by students
with documented disabilities. This represents a shortfall in the targeted earmark requirement of 5.9%.
We recommend that the Committee continue its efforts to recruit and enroll students meeting the
targeted earmark requirements to help prevent material noncompliance with program requirements, and
that the Committee obtain a waiver if the requirement is not met.
As in the years 2017, 2018, 2019 and 2020, in fiscal year 2021, the Committee did not attain its nonfederal
matching requirement percentage of 20% for the Head Start program. The Committee was able
to obtain a waiver in 2017 but not in 2018, 2019, 2020 or 2021. The Committee provided non-federal
matching funds for fiscal year 2021 totaling 8%, which represents a shortfall in the non-federal matching
amounts of approximately $2,430,000.
We recommend that the Committee continue its efforts to acquire alternative non-federal matching
funding sources and monitor program non-federal matching requirements to help prevent material
noncompliance with program matching requirements.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
In fiscal year 2021, the Committee did not attain its targeted earmark requirement percentage of 10% of
all slots being occupied by children with disabilities for the Head Start program. Of the total students
enrolled in the Head Start and Early Head Start programs, only 4.1% of the slots were filled by students
with documented disabilities. This represents a shortfall in the targeted earmark requirement of 5.9%.
We recommend that the Committee continue its efforts to recruit and enroll students meeting the
targeted earmark requirements to help prevent material noncompliance with program requirements, and
that the Committee obtain a waiver if the requirement is not met.
As in the years 2017, 2018, 2019 and 2020, in fiscal year 2021, the Committee did not attain its nonfederal
matching requirement percentage of 20% for the Head Start program. The Committee was able
to obtain a waiver in 2017 but not in 2018, 2019, 2020 or 2021. The Committee provided non-federal
matching funds for fiscal year 2021 totaling 8%, which represents a shortfall in the non-federal matching
amounts of approximately $2,430,000.
We recommend that the Committee continue its efforts to acquire alternative non-federal matching
funding sources and monitor program non-federal matching requirements to help prevent material
noncompliance with program matching requirements.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
In fiscal year 2021, the Committee did not attain its targeted earmark requirement percentage of 10% of
all slots being occupied by children with disabilities for the Head Start program. Of the total students
enrolled in the Head Start and Early Head Start programs, only 4.1% of the slots were filled by students
with documented disabilities. This represents a shortfall in the targeted earmark requirement of 5.9%.
We recommend that the Committee continue its efforts to recruit and enroll students meeting the
targeted earmark requirements to help prevent material noncompliance with program requirements, and
that the Committee obtain a waiver if the requirement is not met.
As in the years 2017, 2018, 2019 and 2020, in fiscal year 2021, the Committee did not attain its nonfederal
matching requirement percentage of 20% for the Head Start program. The Committee was able
to obtain a waiver in 2017 but not in 2018, 2019, 2020 or 2021. The Committee provided non-federal
matching funds for fiscal year 2021 totaling 8%, which represents a shortfall in the non-federal matching
amounts of approximately $2,430,000.
We recommend that the Committee continue its efforts to acquire alternative non-federal matching
funding sources and monitor program non-federal matching requirements to help prevent material
noncompliance with program matching requirements.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
In fiscal year 2021, the Committee did not attain its targeted earmark requirement percentage of 10% of
all slots being occupied by children with disabilities for the Head Start program. Of the total students
enrolled in the Head Start and Early Head Start programs, only 4.1% of the slots were filled by students
with documented disabilities. This represents a shortfall in the targeted earmark requirement of 5.9%.
We recommend that the Committee continue its efforts to recruit and enroll students meeting the
targeted earmark requirements to help prevent material noncompliance with program requirements, and
that the Committee obtain a waiver if the requirement is not met.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.
As in 2018, 2019 and 2020, in fiscal year 2021, the Committee did not submit their indirect cost rate
proposal by the required deadline of May 31, 2022, or by the date of audit completion. According to “A
Guide for Indirect Cost Rate Determination,” which is based on the cost principles and procedures
required by 2 CFR Part 200, Subpart E & Appendix IV for non-profit organizations, the Committee is
required to submit the indirect cost rate proposal on an annual basis to the Office of Cost Determination
no later than six months after the close of the fiscal year.
We recommend that the Committee establish a checklist for significant reporting and submission dates,
including the date for submission of the indirect cost rate proposal.
The Committee’s fiscal year 2021 audit was not completed until August 2023. Due to turnover within
the Committee’s accounting department, as well as difficulties encountered during the Committee’s
transition to a new accounting system, certain accounting procedures were not performed in a timely
manner. Completion of audit fieldwork was delayed by over a year as sufficient accounting records
were unavailable to audit. Additionally, we noted that certain standard control procedures such as
reconciliation of bank accounts and reviews of internal financial reports were not able to be performed
until fiscal year 2022, as a result of the accounting system records being incomplete.
Due to the level of federal funding received, the Committee is required to have a single audit. The
deadline to submit the single audit to the Federal Audit Clearinghouse is the earlier of 1) 30 calendar
days after receipt of the audit report or 2) nine months after the end of the audit period. As of the date of
our audit report, the Committee has not completed the Federal Audit Clearinghouse submissions for
fiscal year 2021.
We recommend that the Committee continue to bring accounting records up-to-date and submit the late
filings as soon as possible after receiving the final audit report. Additionally, we recommend that the
Committee begin to file their reporting submissions in a timely manner.