Audit 50193

FY End

2022-06-30

Total Expended

$4.84M

Findings

4

Programs

2

Organization: The Order of Fishermen Ministry Head Start Program, Inc. (MI)

Year: 2022 Accepted: 2023-03-30

Auditor: Alan C Young & Associates

Organization Exclusion Status:

Checking exclusion status...

ID	Ref	Severity	Repeat	Requirement
45216	2022-003	-	-	N
45217	2022-004	Significant Deficiency	-	L
621658	2022-003	-	-	N
621659	2022-004	Significant Deficiency	-	L

ALN	Program	Spent	Major	Findings
93.600	Head Start	$202,473	Yes	0
10.558	Child and Adult Care Food Program	$9,380	-	0

Contacts

Name	Title	Type
WLE5XMWN3PG1	Walter Frye	Auditee
3139330300	Jay Wilde	Auditor
No contacts on file

Notes to SEFA

Title: MAJOR PROGRAMS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Order of the Fishermen Ministry Head Start Program, Inc. (the Agency) and is presented on the same basis of accounting as the financial statements. The information in this schedule is presented in accordance with the requirement of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). In addition, expenditures reported on the schedule are recognized following the federal cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, change in net position or cash flows of the Agency. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Major programs have been determined in accordance with the requirements of OMB Uniform Guidance.

Title: SUBSEQUENT EVENTS Accounting Policies: The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Order of the Fishermen Ministry Head Start Program, Inc. (the Agency) and is presented on the same basis of accounting as the financial statements. The information in this schedule is presented in accordance with the requirement of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). In addition, expenditures reported on the schedule are recognized following the federal cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as to reimbursement. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. Because the schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, change in net position or cash flows of the Agency. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Agency has evaluated all subsequent events through March 31, 2023, the date the financial statements were available to be issued. No significant subsequent event was noted that required adjustment or disclosure in the financial statements.

Finding Details

Finding 2022-003

Program Name ? Head Start and Early Head Start CFDA Number ? 93.600 Finding Type ? Noncompliance Criteria ? During the program year, a minimum of two parent-teacher conferences should be held for the child per 45CFR 1302.34. Condition ? For 11 of 18 samples, only 1 parent teacher conference was held instead of 2. For 1 of 18 samples, no parent teacher conference was documented. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding from the prior year audit. Cause/Effect ? Based on our review, it appears that either the necessary conferences were not performed or documentation was not kept to evidence they were performed. Recommendation ? We recommend required parent teacher conferences be performed. These conferences should be properly documented and retained within the child?s file. Additionally, the Agency should develop a system for tracking the conferences to better monitor their compliance.

Finding 2022-004

Program Name ? Head Start and Early Head Start CFDA Number ? 93.600 Pass through Entity ? N/A Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per DHHS Grant Policy, the Agency must submit quarterly SF425 reports within 30 days after the close of each quarter and final SF425 reports within 150 days after the end of the grant period. Condition and Description ? During our audit, we noted that the final SF425 report was submitted two days after the due date. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding from the prior year audit. Cause/Effect ? Due to administrative issues the report was submitted two days after the deadline. Recommendation ? We recommend the Agency strengthens internal controls over reporting compliance to adhere to applicable reporting requirements.

Finding 2022-003

Program Name ? Head Start and Early Head Start CFDA Number ? 93.600 Finding Type ? Noncompliance Criteria ? During the program year, a minimum of two parent-teacher conferences should be held for the child per 45CFR 1302.34. Condition ? For 11 of 18 samples, only 1 parent teacher conference was held instead of 2. For 1 of 18 samples, no parent teacher conference was documented. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding from the prior year audit. Cause/Effect ? Based on our review, it appears that either the necessary conferences were not performed or documentation was not kept to evidence they were performed. Recommendation ? We recommend required parent teacher conferences be performed. These conferences should be properly documented and retained within the child?s file. Additionally, the Agency should develop a system for tracking the conferences to better monitor their compliance.

Finding 2022-004

Program Name ? Head Start and Early Head Start CFDA Number ? 93.600 Pass through Entity ? N/A Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per DHHS Grant Policy, the Agency must submit quarterly SF425 reports within 30 days after the close of each quarter and final SF425 reports within 150 days after the end of the grant period. Condition and Description ? During our audit, we noted that the final SF425 report was submitted two days after the due date. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding from the prior year audit. Cause/Effect ? Due to administrative issues the report was submitted two days after the deadline. Recommendation ? We recommend the Agency strengthens internal controls over reporting compliance to adhere to applicable reporting requirements.