We agree with the finding and acknowledge that this issue has been
previously identified in past audits. The repeat occurrence was
primarily due to understaffing and turnover followed by additional
staffing challenges during and post COVID 19 pandemic of 2020. In addition to the Corrective Action Planned related to Finding
2021-102, with respect to the Head Start grant reporting compliance
for 90CI010041-01, the Finance Director has developed a grant
tracking document to ensure timely completion and submission of
all grant reports. The Grant Tracker has been reviewed by finance
staff and is updated and referenced weekly. The Executive Director
and Finance Director have regularly scheduled meetings each month
and will coordinate improved reporting processes and monitoring
systems with existing fiscal contractors to ensure the timeliness and
training on the required filing and reporting requirements of all
federal and state funds.
The Executive Director has met with the Head Start and other ITCN
Program Directors following review of the prior repeat audit
findings. We have been implementing collaboration between
program directors and fiscal staff to improve overall compliance for
grant funds, including budgeting, reporting, policies and procedures
and processes. Program directors are now required to collaborate
and actively participate in all administrative and fiscal requirements
of the grant funds, including attendance of administrative/fiscal
training opportunity by funding agency, and review and
understanding of grant compliance and internal controls.
The Executive Director will continue to meet with the Finance
Director on Corrective Action Planned, including oversight of and
review of the monitoring list consistent with the timing of reporting
filings.
Anticipated Completion Date: On-going –The Final FY 2021 Financial Statements, including the
Corrective Action Planned will be presented to the executive board
and program directors for overview. The Executive Director will be
responsible for ongoing communication and engagement to improve
internal controls, and regularly scheduling meetings for status
updates on the Corrective Action Planned and review quarterly
reports.