Core Issue: There are ongoing concerns regarding the controls over allowable costs for the Head Start program.
Impacted Requirements: Compliance with federal guidelines for cost management has not been fully addressed since the initial finding in 2021.
Recommended Follow-up: Review and strengthen internal controls to ensure all allowable costs are properly managed and documented.
Finding Text
U.S. Department of Health and Human Services: 2022-005 Controls Over Activities Allowed/Allowable Costs Fiscal year finding initially occurred: 2021 Head Start Cluster (93.600) See internal control finding 2022-003.
Corrective Action Plan
2022-005 Controls Over Activities Allowed/Allowable Costs See Internal Control finding 2022-003.
Categories
Allowable Costs / Cost PrinciplesInternal Control / Segregation of Duties