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).