Finding Text
1. Finding Number: Finding 2022-001 Program Name: Administration for Children and Families Early Head Start Program: CFDA 93.600; VA Homeless Providers Grant and Per Diem Program: CFDA 64.024 Pass Through Agency: N/A Type of Finding: Other matters, compliance a. Criteria: Failure to comply with the grant agreement?s terms and applicable regulations: The Corporation did not comply with grant compliance requirements such as timeliness of submitting reports to funding agencies and in other matters noted in licensing reviews. b. Condition: The Corporation has inconsistent performance on the submission of periodic grant reports in a timely matter. This submission pattern conflicts with grant timelines outlined in the Notice of Awards. Specifically, it was noted for two of Corporation?s major programs, Early Head Start and VA Homeless Providers Grant and Per Diem Program, that both had reports submitted outside of defined due dates. Early Head Start experienced 5 out of the 8 reports delayed and VA Grant Per Diem experienced 1 out of 2 reports delayed. The delayed reporting if uncorrected, might result in delays in the review and approval process on claim reimbursement and ability to make informed decisions about the future requirements on grant funding. Additionally, during our audit, JGD reviewed the results of all licensing reviews and noted two compliance deficiencies were indicated in the reporting period. These two citations are included for informational purposes: ? September 9, 2021 - Personnel File Review: Licensed childcare center located at 720 E. Street San Bernardino CA, which provides care and services to children 0-5 years of age. The annual licensing review resulted in two findings in personnel record documentation. o One employee file (center coordinator) did not have evidence of current CRP/First Aid training. Evidence of compliance was provided on September 15, 2021 and this deficiency was cleared. o One employee file (interim EHS Director) did not submit completed designated administrator packet for licensing within the ten-day window. The packet was submitted on September 15, 2021 and this deficiency was cleared. ? March 16, 2022 - Self-reported Incident: Licensed childcare center located at 1950 Imperial Ave, El Centro CA, which provides care and services to children 0-5 years of age. The Corporation self-reported an incident involving a child left sleeping and unattended for ten minutes in a classroom, on March 16, 2022. The Community Care Licensing investigated the self-report on June 23, 2022. Community Care Licensing determined the incident to be a deficiency for insufficient supervision ratios. The Corporation?s internal investigation identified the issue and took measures to remedy the deficiency prior to this licensing investigation and subsequent citation. Thus reducing the likelihood of recurrence and prioritizing the safety of children in the Corporation?s care. c. Context: Recipients of Federal grants are required to comply with all terms and applicable regulations of grant agreements. d. Questioned Costs: None identified e. Cause: Change in personnel and staff turnover in a failure of controls over compliance. f. Effect: Considered to be an other matter related to internal control over compliance. g. Recommendation: Management should take steps to ensure that all grant reports are submitted in a timely manner going forward. This includes adherence to system implemented to track grant report due dates and establish internal deadlines for the preparation of reports that provide adequate time for review and submission. We recommend that management closely monitor areas of non-compliance as noted in the licensing reviews.