Finding 1174621 (2024-005)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2024
Accepted
2026-02-19

AI Summary

  • Current Status: The Organization is working on securing alternative funding for medical and oral health services to address ongoing non-compliance with Head Start program requirements.
  • Trend: Non-compliance issues persist, but the Organization is making efforts to resolve them and has taken steps to improve financial oversight.
  • Next Steps: Continue implementing policies for Board approval of major expenditures to ensure compliance with OMB requirements.

Finding Text

To resolve the prior year finding related to non-compliance with Head Start program requirements (Compliance N), the Organization is in the process of securing alternative funding for medical and oral health services. While the issue of non-compliance still persists, efforts are ongoing. Additionally, the Organization previously lacked policies requiring Board approval for major financial expenditures before procurement, leading to OMB compliance deficiencies. However, the Board has now formally approved the budget, and implementation of the necessary policies is in progress.

Corrective Action Plan

Management is actively working to resolve these compliance issues and is committed to finalizing the necessary policies. Although this issue is being addressed, it remains a focus for continued improvement.

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

  • 1174617 2024-001
    Material Weakness Repeat
  • 1174618 2024-002
    Material Weakness Repeat
  • 1174619 2024-003
    Material Weakness Repeat
  • 1174620 2024-004
    Material Weakness Repeat
  • 1174622 2024-006
    Material Weakness Repeat
  • 1174623 2024-007
    Material Weakness Repeat
  • 1174624 2024-008
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
14.871 SECTION 8 HOUSING CHOICE VOUCHERS $1.98M
93.600 HEAD START $1.46M
93.568 LOW-INCOME HOME ENERGY ASSISTANCE $436,250
10.558 CHILD AND ADULT CARE FOOD PROGRAM $165,767
81.042 WEATHERIZATION ASSISTANCE FOR LOW-INCOME PERSONS $151,620
93.569 COMMUNITY SERVICES BLOCK GRANT $136,816
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $44,165