FAC Explorer

Finding 14465 (2022-002)

Significant Deficiency
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2023-06-27
Audit: 17618
Organization: Brazos Valley Community Action Programs (TX)
Auditor: Pattillo Brown & Hill LLP

AI Summary

  • Core Issue: The Agency's Board of Directors did not receive required training for effective oversight of financial information.
  • Impacted Requirements: This violates the 2022 Compliance Supplement under 42 USC 9837(d)(3).
  • Recommended Follow-Up: Implement written procedures for training and technical assistance to ensure compliance.

Finding Text

Type: Significant Deficiency Compliance Requirement: Special Tests and Provisions 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 has not established control activities or monitoring procedures to provide assurance that these requirements are complied with. 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. Management?s Response Management agrees with the recommendation and is in the process of establishing written procedures to ensure future compliance.

Categories

Special Tests & Provisions Subrecipient Monitoring Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 14457 2022-001
    Significant Deficiency
  • 14458 2022-002
    Significant Deficiency
  • 14459 2022-002
    Significant Deficiency
  • 14460 2022-001
    Significant Deficiency
  • 14461 2022-002
    Significant Deficiency
  • 14462 2022-001
    Significant Deficiency
  • 14463 2022-002
    Significant Deficiency
  • 14464 2022-001
    Significant Deficiency
  • 14466 2022-001
    Significant Deficiency
  • 14467 2022-002
    Significant Deficiency
  • 14468 2022-001
    Significant Deficiency
  • 14469 2022-001
    Significant Deficiency
  • 14470 2022-002
    Significant Deficiency
  • 590899 2022-001
    Significant Deficiency
  • 590900 2022-002
    Significant Deficiency
  • 590901 2022-002
    Significant Deficiency
  • 590902 2022-001
    Significant Deficiency
  • 590903 2022-002
    Significant Deficiency
  • 590904 2022-001
    Significant Deficiency
  • 590905 2022-002
    Significant Deficiency
  • 590906 2022-001
    Significant Deficiency
  • 590907 2022-002
    Significant Deficiency
  • 590908 2022-001
    Significant Deficiency
  • 590909 2022-002
    Significant Deficiency
  • 590910 2022-001
    Significant Deficiency
  • 590911 2022-001
    Significant Deficiency
  • 590912 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $4.37M
93.568 Covid-19 - Low-Income Home Energy Assistance $4.36M
93.569 Community Services Block Grant $543,559
10.558 Child and Adult Care Food Program $245,412
93.569 Covid-19 - Community Services Block Grant $57,499
93.499 Low Income Household Water Assistance Program $47,579
93.600 Covid-19 - Head Start $35,025
93.356 Head Start Disaster Recovery $28,203
81.042 Weatherization Assistance for Low-Income Persons $6,185
93.568 Low-Income Home Energy Assistance $1,828