2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.
2022-002 REPORTING Federal Program Information: U.S. Department of Health and Human Services - Head Start Cluster 93.600 Criteria: 2 CFR 200.303 requires that the non-federal entity must ?(a) establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the comptroller General of the United States and the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Per 29 CFR section 97.20(b)(2), ?Grantees and subgrantees must maintain records which adequately identify the source and application of funds provided for financially-assisted activities. These records must contain information pertaining to grant or subgrant awards and authorizations, obligations, unobligated balances, assets, liabilities, outlays or expenditures, and income.? Condition: Certain amounts reported on the SF-425 quarterly, semi-annual, and annual reports did not agree to the supporting documentation provided. While management reconciles the SF-425 reports to RCCAA?s accounting records as part of the reporting process, there is not a documented review and approval of the reports by someone independent of the preparer prior to submission of the reports. Questioned Costs: Unknown Context: Total federal disbursements for the Head Start Cluster were $3,986,581 for the year ended December 31, 2022. Cause: The internal controls in place over the reporting process are not adequate to prevent errors in the reports. Effect: RCCAA is not in compliance with the federal rules and regulations regarding reporting. Reports could be filed with errors or lack of supporting documentation and not be identified by management. Recommendation: We recommend that RCCAA revisit controls over the report submission process. At a minimum, such controls should include a documented review and approval process that ensures reported amounts agree with supporting documentation. We recommend that the review be performed by an individual independent of the data entry process. Additionally, management should maintain supporting documentation for the amounts reported in the reports. Views of Responsible Officials: We agree with the findings and will take the necessary corrective actions as noted in the corrective action plan attached.