Finding Text
CRITERIA:
Internal controls over federal programs are to be sufficient to ensure compliance with the Head Start program governance requirements.
CONDITION:
The Organization’s internal controls over compliance did not ensure that the required program training was provided to the governing body, monitored and documented.
CAUSE:
Program management was unaware of the requirement for formal board member training.
EFFECT:
The effect of this deficiency in internal controls was the Organization’s failure to comply with the Head Start program governance requirements.
RECOMMENDATION:
We recommend that Head Start program management update their program policies and procedures to ensure annual training and education is provided to the governing body and that such training is monitored and documented.
MANAGEMENT RESPONSE:
This compliance issue was recently addressed in the Organization’s ACF monitoring review. Accordingly, the Organization implemented corrective action in September 2024 as discussed in Finding #2024-002. The Organization is now aware of the requirement for formal training and has added this to our program procedures to ensure board training is provided annually.