Finding 36675 (2022-001)

Finding number: 2022-001 Assistance Listing number: 93.600 Program: Head Start Identifying number and grant period: C-22099, year ended June 30, 2022 Name of federal agency: U.S. Department of Health and Human Services Name of pass-through entity: Los Angeles County Office of Education Repeat finding: No Criteria: Head Start Agencies must comply with Head Start's program governance requirements. Condition: The Organization has not yet established a Policy Council, which is a required component of the Head Start program under assistance listing number 93.600. Cause: The Organization is in the first year of the Head Start program and is in the process of establishing a Policy Council. Effect: Management did not share financial information with the Policy Council. Context: In February 2022, the Center entered into a subrecipient arrangement with the Los Angeles County Office of Education ("LACOE") to receive funds and deliver services under the Head Start program. The subrecipient agreement and the Head Start program require a separate Policy Council. Recommendation: Management and the board of directors should review all of the program governance requirements and ensure that they are all being met. Specifically, management should ensure that a Policy Council is convened and establish the requiring reporting cadence. Views of responsible officials: Blind Children's Center agrees with the finding. In conjunction with LACOE, Blind Children's Center developed start-up plans for its Head Start programs for the period of February through December 2022. The plans included establishing a Policy Committee at Blind Children's Center by November 2022, including a representative to serve on LACOE's Policy Council. Elections for the Policy Committee were held on October 13, 2022 and the Policy Committee had its first meeting and training on November 9, 2022. As of November 2022, Blind Children's Center's Policy Committee is receiving all required management and fiscal monthly reports and approving policies and procedures as per Head Start performance standards and regulations.