Criteria: The 2022 Compliance Supplement requires that ?the auditee has provided training and technical assistance to the governing body and policy council to support understanding of financial information provided to them and support effective oversight of the Head Start award (42 USC 9837(d)(3)).? Condition: During the fiscal year under audit, the Agency?s Board of Directors has not received training intended to comply with this requirement. Cause: The Agency had not established control activities or monitoring procedures to provide assurance that these requirements are complied with. CORRECTIVE ACTION PLAN (CONTINUED) FOR THE YEAR ENDED SEPTEMBER 30, 2022 Federal Award Findings (Continued): Item 2022-002 (Continued): Effect: The Agency did not comply with the provisions specified in 42 USC 9837(d)(3). Recommendation: We recommend that the Agency implement written procedures to provide training and technical assistance. PERSON RESPONSIBLE FOR CORRECTION ACTION: Amy Duron, Interim Director of Finance CORRECTIVE ACTION PLANNED: The Agency has since provided initial training to the Board of Directors and is developing a written procedure to ensure that future training and reporting requirements for the Board of Directors is completed. ANTICIPATED COMPLETION DATE: September 30, 2023