Finding 964670 (2023-009)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-03-28
Audit: 299997

AI Summary

  • Core Issue: Required approvals from the Executive Director or Board were missing or obtained after actions were taken, including bonus payments and financial reports.
  • Impacted Requirements: Compliance with approval processes for financial decisions and documentation standards for expenditures, especially related to COVID and training.
  • Recommended Follow-Up: Implement stricter controls to ensure all approvals are obtained before actions are taken and improve documentation practices for all expenditures.

Finding Text

Condition: Several instances found where required approvals by Executive Director or Board were not obtained or were obtained after the fact. Bonuses for Head Start employees paid before Board approved, financial reports and most amendments to original application and budget submitted to DHHS without approval of Executive Director or Board, or approval obtained after submission. Documentation was lacking for several items tested; some COVID expenditures did not clearly explain how expenditures related to COVID, receipts for meals coded as training did not document who attended and the operational purpose of the expense and Head Start failed to document proper quotes obtained (notes about companies that cannot provide a quote does not constitute a quote received).

Categories

Procurement, Suspension & Debarment

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $1.77M
93.600 Head Start $189,447
10.558 Child and Adult Care Food Program $172,272
81.042 Weatherization Assistance for Low-Income Persons $143,837
93.568 Low-Income Home Energy Assistance $81,372
14.239 Home Investment Partnerships Program $72,411
93.569 Community Services Block Grant $45,642