Finding 968481 (2023-001)

Finding 2023‐001: Policy Council Training Year of Origination: June 30, 2023 Program Name: Head Start – Assistance Listing 93.600 Award Number(s): 06CH011007‐04, 06CH011007‐05 Awarding Agency: U.S. Department of Health and Human Services Finding Type: Deficiency on internal controls over compliance Questioned Costs: None known. 200.303(a) requires non‐federal entities to establish and maintain internal controls over compliance with federal statutes, laws, and the terms and conditions of grant agreements. 42 USC 9837(d)(3) requires appropriate training and technical assistance shall be provided to the members of the governing body and the policy council to ensure that the members understand the information the members receive and can effectively oversee and participate in the programs of the Head Start agency. Condition: The School District did not provide Policy Council training for Policy Council members during the audit period. Cause / Effect: The School District did not comply with the requirements of the grant awards. Recommendations: We recommend management implement procedures to ensure all required trainings are properly performed with appropriate documentation. Views of responsible Officials: Management is in agreement with the finding. See accompanying Corrective Action Plan. Status: Corrected in October 2023.