Finding Text
Finding 2025-004: Head Start Assistance Listing No. 93.600 Compliance Requirement: Special Tests and Provisions Grant No.: 08CH011429-04-00 Type of finding: Internal Control over Compliance (material weakness), and Other Matters Criteria: The HSA must include not less than one member with a background and expertise in fiscal management or accounting and not less than one licensed attorney familiar with issues that come before the governing body. If the types of persons described above are not available to serve as member s of the governing body, the governing body must use a consultant or other individual with relevant expertise who must work directly with the governing body. (42 USC 9837(d)(2)(A) and (E). Condition: The attorney that had previously worked with the Organization changed their license to inactive status and no longer met the requirement of licensed attorney. Cause: The Organization did not replace the consultant as required by the provision in a sufficient amount of time. Questioned Costs: $0 Effect: The Organization did not maintain the expertise within the Organization as required by the program. Recommendation: The Organization should review the composition of the board and the consultants to ensure that it is in compliance with the standard. Repeat Finding: No Views from responsible officials: The Organization agrees with the finding.