Finding 579591 (2022-002)

Head Start Cluster-CFDA# 93.600; Grant Period Year End August 31, 2022 Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2022. The Annual and Semi Annual Federal Financial Report for the reporting period end date September 30, 2022 was filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports.Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports.