Finding 1101722 (2024-004)

2024-004: – Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services 2 CFR Part 200.328 Criteria The District’s internal controls related to employee wage or salary rates require the Director of the Head Start program to formally approve employee wage or salary rates. Condition Three employees of the Head Start program were found to not have formally approved wage or salary rates. Context Sixteen salaried employees and fifteen waged employees were tested out of a total of 55 employees. Cause Management oversight Effect An employee could have received an incorrect wage or salary. Questioned Costs None Recommendation We recommend the District adhere to their internal controls and formally approve all wage and salary employee approved rates. Repeat Finding This is not a repeat finding. Views of Responsible Officials