Finding Text
INTERNAL CONTROL OVER COMPLIANCE AND COMPLIANCE, CONTINUED
Audit Finding Reference Number
2022 – 002 – Minimum Average Daily Attendance Rate
Federal Program and Specific Federal Award Identification
CFDA Title and Number
93.600 Head Start Program
Federal Award Year
December 31, 2022
Federal Agency
U.S. Department of Health and
Human Services
Pass-Through Entity
Not Applicable
Criteria
Section III of the Cooperative Endeavor Agreement (CEA) between Total Community Action, Inc. (TCA) and CCEOC states in part “The Delegate shall maintain successful recruitment and full enrollment at its funded enrollment as stated in Section I, “Services to be Rendered” above, of eligible children and appropriate average daily attendance rate. A minimum average daily attendance of 85% of the enrolled children is required”.
Conditions and Context
The CEA between CCEOC and TCA (grantor) for the year ended December 31, 2022, required the maintenance of a 85% attendance level for its enrolled students in its Head Start Program. During the year, the attendance level was below the required 85% in part to the impact of the COVID-19 pandemic from which resulted in a mandated stay home order from the Governor for the State of Louisiana and the Mayor for the City of New Orleans to include various transitional issues For the year ended December 31,2022, CCEOC is still recovering from the COVID-19 low attendance impact and have not been able to increase attendance.
Cause
Various external factors include primarily the inability to recover from the COVID-19 pandemic which impacted enrolled student attendance.
Questioned Cost
For purposes of this condition, I have no questioned cost.
Effect
Noncompliance with its student attendance level.
Repeat Finding
Yes. See 2021-002.
Recommendation
It is our understanding through discussions with management that during the year ended December 31, 2022, certain waivers discussed to be put in place to accommodate the low attendance; however, the waivers were not implemented. Management should continue its outreach efforts toward activities to facilitate enrolled student attendance as well as obtaining approval for the attendance waiver.
Management’s Response
COVID has adversely impacted attendance, enrollment and staffing patterns for the past three years. Such occurrences have been commonplace throughout the Head Start childcare network. CCEOC continues to encourage student attendance via parent meetings and conferences.