Finding 518494 (2024-001)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2024
Accepted
2025-01-09
Audit: 336957
Organization: Opportunities, Inc. (MT)

AI Summary

  • Core Issue: The Organization submitted a Federal Financial Report late, violating Head Start's deadlines.
  • Impacted Requirements: Control procedures for reporting were inadequate, leading to noncompliance.
  • Recommended Follow-Up: Develop a comprehensive process to ensure timely submission of all Federal Financial Reports.

Finding Text

Compliance over Federal Financial Reporting Criteria: Control procedures should be adequate to ensure reporting procedures are withing the allowable time frame provided by Head Start. Condition: During our testing, we found that in the Organization's process of reporting procedures submitted a report beyond the allowable date. Cause: The Organization's procedure for reporting requirements did not sufficiently recognize the allowable time frames. Effect: Federal program report is noncompliant due to missing the applicable due date. Recommendation: We recommend that the Organization develops a more comprehensive process to ensure all Federal Financial Reports are properly submitted to remain in compliance with Head Start’s requirements.

Corrective Action Plan

1. Staffing Enhancements: Opportunities, Inc. has hired an additional fiscal officer to provide redundancy in fiscal operations. This ensures that critical tasks, such as reporting, are completed on time even if one fiscal officer is unavailable. 2. Process Improvements: The Agency has implemented an internal checkpoint process prior to final report submission deadlines. This additional step allows for thorough review and confirmation of all required information, ensuring timely and accurate submissions. 3. Oversight and Accountability: The Agency's Board of Directors reviewed and accepted the draft audit during their December 2024 meeting, affmning their commitment to oversight and the implementation of these corrective measures.

Categories

Reporting

Other Findings in this Audit

  • 1094936 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $5.49M
21.023 Emergency Rental Assistance Program $340,205
81.042 Weatherization Assistance for Low-Income Persons $301,434
10.558 Child and Adult Care Food Program $200,885
17.259 Wioa Youth Activities $200,526
93.558 Temporary Assistance for Needy Families $123,477
93.569 Community Services Block Grant $91,218
14.231 Emergency Solutions Grant Program $88,239
14.871 Section 8 Housing Choice Vouchers $19,306
93.568 Low-Income Home Energy Assistance $16,774
97.024 Emergency Food and Shelter National Board Program $3,519