Addendum
Red River County Head Start
Annual Report
2008-2009
Results from:
ANNUAL FINANCIAL AUDIT
For the Year Ended June 30, 2008
Finding:
Lack of segregation of duties in the business office.
Response:
The District agrees that there is a lack of segregation of duties in the business office. The board of trustees will take this under advisement and seek a resolution proper for the District.
Estimated Date of Resolution:
June 30, 2009
Current Status:
In-process – Management has added staff to the accounting department and will be segregating duties as training takes place.
ADMINISTRATION FOR CHILDREN AND FAMILIES
MOST RECENT REVIEW
Conducted 5/06/2007 to 5/11/2007
Letter of Findings Signed 09/12/2007
No areas of noncompliance in the following sections:
Health Services, Nutritional Services, Safe Environments,
Mental Health Services, Disabilities Services, Transportation Services,
Family and Community Services, Education and Early Childhood Development Services
Areas of noncompliance in the following sections:
92.20 Standards for financial management systems – The grantee did not obtain documentation to support the amounts reimbursed to a Head Start partner; this demonstrated a lack of effective control over accountability for all grant cash.
92.32 Equipment – The grantee did not meet equipment management requirements, as demonstrated by incomplete equipment records.
2 CFR Part 225, Appendix B – Selected Items of Cost – The grantee did not properly approve payment of salaries related to the six bus monitors as was required by the accepted practice of the governmental unit.
1304.51 Management Systems and Procedures – The grantee did not provide adequate reports of financial status to the Governing Board to control program quality, maintain program accountability, and advise the Board of program progress.
1304.52 Human Resources Management – The grantee did not hire staff or consultants who were Registered Dietitians or Nutritionists to support the management of nutrition services.
Action Plan submitted 11/14/2007 to correct findings.
Follow-up review 12/12/2007 to 12/14/2007
Overview of Findings signed 1/31/2008
Based on the information gathered during our review, we have closed the previously identified areas of noncompliance, including any deficiencies. Accordingly, no corrective action is required at this time.
**Copies of complete audit report and letters of overview of findings from the Administration for Children and Families are available at the Detroit ISD Central & Head Start offices for review.