Finding Text
Program Information:
See the audit finding for chart/table
Criteria or specific requirement:
Proper internal controls related to compliance of Matching, Level of Effort and Earmarking for AL# 93.600 - Head Start, require that grantees must ensure that at least 10 percent of its total funded enrollment is filled by children eligible for service under the Individuals with Disabilities Education Act, unless a waiver has been approved in writing by OHS (42 USC 9835(d) and 45 CFR section 1302.14(b)).
Condition/Context:
The Department was unable to provide documentation on the number of children served that qualified for the Individuals with Disabilities Education Act; thus, the Department was not in compliance with this Compliance Requirement.
[X] Compliance Finding [ ] Significant Deficiency [X] Material Weakness
Cause:
Lack of oversight, record retention, and the ability to locate information for prior years due to turnover.
Effect:
We were unable to determine whether the Department met their targeted earmarking requirement for the school year.
Questioned Costs:
Due to lack of sufficient documentation, we were unable to determine questioned costs.
Repeat Finding:
Yes – 2020-007.
Recommendation:
We recommend management emphasizes all documentation is obtained, properly completed, and retained so they can be easily accessed and presented.
Views of Responsible Officials and Planned Corrective Action:
Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.