Finding 1206497 (2025-002)

Material Weakness Repeat Finding
Requirement
N
Questioned Costs
-
Year
2025
Accepted
2026-04-13

AI Summary

  • Core Issue: Documentation for required parent-teacher conferences and home visits is missing or incomplete in participant files.
  • Impacted Requirements: Compliance with CFR 1302.34(b)(3) and CFR 1302.34(b)(7) regarding parent engagement activities is at risk.
  • Recommended Follow-Up: Ensure program staff consistently maintain complete documentation for all required parent engagement activities.

Finding Text

Criteria – • As per CFR 1302.34(b)(3), teachers should hold parent conferences, as needed, but no less than two times per program year. • As per CFR 1302.34(b)(7), teachers should conduct at least two home visits per program year for each family. Condition and Description – During our testing of compliance with parent engagement requirements, we reviewed a sample of 20 participant files and noted the following: • For 3 of 20 samples, documentation to verify that required home visits and parent-teacher conferences were conducted during the year was not provided for our review. • For 6 of 20 samples, the documentation available was incomplete and did not demonstrate that the required frequency of two parent-teacher conferences and two home visits was met. Questioned Costs – None identified. Identification of a Repeat Finding – This finding was not reported in the prior year. Cause - Program staff did not consistently maintain documentation supporting the completion of required parent engagement activities within participant files. Effect – Failure to maintain adequate documentation supporting required activities may result in noncompliance with Head Start program requirements and reduces the Organization’s ability to demonstrate that required program services were provided.

Corrective Action Plan

Management agrees with the findings. The condition resulted from limited access to prior electronic records and staffing disruptions during the program transition. The Organization has strengthened documentation procedures to ensure required home visit and parent-teacher conference records are properly maintained and accessible, including retaining key compliance documents in centralized formats and implementing periodic file reviews.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1206492 2025-001
    Material Weakness Repeat
  • 1206493 2025-002
    Material Weakness Repeat
  • 1206494 2025-002
    Material Weakness Repeat
  • 1206495 2025-002
    Material Weakness Repeat
  • 1206496 2025-002
    Material Weakness Repeat
  • 1206498 2025-003
    Material Weakness Repeat
  • 1206499 2025-003
    Material Weakness Repeat
  • 1206500 2025-003
    Material Weakness Repeat
  • 1206501 2025-003
    Material Weakness Repeat
  • 1206502 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.565 COMMODITY SUPPLEMENTAL FOOD PROGRAM $16.15M
10.194 COMMODITY CREDIT CORPORATION (CCC) FUNDING TO ALLEVIATE EMERGENCY SUPPLY CHAIN DISRUPTION IN THE COMMODITY SUPPLEMENTAL FOOD PROGRAM (CSFP) $2.16M
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $800,000
14.251 ECONOMIC DEVELOPMENT INITIATIVE, COMMUNITY PROJECT FUNDING, AND MISCELLANEOUS GRANTS $493,530
93.600 HEAD START $394,919
10.558 CHILD AND ADULT CARE FOOD PROGRAM $217,426
17.289 COMMUNITY PROJECT FUNDING/CONGRESSIONALLY DIRECTED SPENDING $159,144
81.086 CONSERVATION RESEARCH AND DEVELOPMENT $49,361
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $30,500