Finding 1206502 (2025-003)

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

AI Summary

  • Core Issue: The Organization lacks a formal process for ensuring staff receive required health examinations, TB tests, and background checks, leading to incomplete personnel documentation.
  • Impacted Requirements: Non-compliance with CFR 1302.93(a), CFR 1302.90, and CFR 1302.92 regarding health checks, background checks, and performance evaluations.
  • Recommended Follow-Up: Establish a systematic approach to maintain complete personnel files, ensuring all health, background, and evaluation documentation is consistently collected and reviewed.

Finding Text

Criteria – • As per CFR 1302.93(a) and the grant agreement, a program must ensure each staff member has an initial health examination and TB testing and periodic re-examination as recommended by their health care provider. • As per CFR 1302.90 and the grant agreement, a program must conduct a complete background check which includes central registry clearance for child abuse prior to hiring. • As per CFR 1302.92 and the grant agreement, a program must conduct annual performance evaluations and establish and implement a systematic approach to staff training and professional development designed to assist staff in acquiring or increasing the knowledge and skills needed to provide high-quality, comprehensive services. Condition and Description – During testing of personnel files for employees funded under the Head Start program, we noted the following: • The Organization did not have a formal process to ensure staff members receive periodic health examinations and TB re-examinations after their initial hire date. As a result, documentation supporting periodic health re-examinations could not be verified. • For 1 out of 10 samples tested documentation supporting the required central registry clearance for child abuse was not provided for our review. • For 18 out of 40 samples tested, documentation of annual performance evaluations for program year 2024-2025 was not available for review. Questioned Costs – None identified. Identification of a Repeat Finding – This finding was not reported in the prior year. Cause - Procedures were not consistently followed to ensure personnel files contained all required documentation related to health requirements, background checks, and performance evaluations. Effect – Incomplete personnel documentation may result in noncompliance with Head Start program requirements and could impair the Organization’s ability to demonstrate compliance with federal regulations.

Corrective Action Plan

Management agrees with the findings. The situation was due to gaps in documentation controls during staffing transitions. The Organization has implemented standardized personnel file procedures, including required documentation checklists and periodic reviews to ensure compliance with health, background check, and performance evaluation requirements.

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
  • 1206497 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

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