Garrett County, Maryland Community Action Committee, Inc.

Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to file the Annual Federal Financial Report on time. Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Annual Federal Financial Report by 90 days after the reporting period end date. Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Annual Federal Financial Report by 90 days after the reporting period end date. Context: During the audit, we found that the Annual Federal Financial Report was filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that was responsible for the completion of the Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and the completion of the Annual Federal Financial Reports then were switch to the Director of Administration to complete them. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should work on completing reports earlier when there are new software to complete the reports so the Annual Federal Financial Report can be filed on time, as required and file the Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.

Head Start Semi Annual and Annual Federal Financial Reports will be filed by the VP of Administration.

Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2023. The Annual and Semi Annual Federal Financial Reports were filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports. Context: During the audit we found that the client did not have proper procedures in place to monitor the report process of the Federal Financial Reports. Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports. Identification of a Repeat Finding: This is a repeat finding from the previous audit, 2022-002 due to the condition not being able to be resolved, since the FY 2022 audit was not completed until Garrett County, Maryland, Community Action Committee, Inc.’s, FY 2024. This condition occurred throughout the organization’s FY 2023 as well.

GCCAC will have reports reviewed by the VP of Finance before they are submitted.

2022-002

Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Semi Annual and Annual Federal Financial Reports by 90 days after the reporting period end date. Context: During the audit, we found that the Semi Annual and Annual Federal Financial Reports were filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that is responsible for the completion of the Semi Annual and Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and it took longer to compile the information for the reports. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should adjust the scheduling of duties for the Contract Manager so that the Semi Annual and Annual Federal Financial Reports can be filed on time, as required and file the Semi Annual and Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.

Head Start Semi Annual and Annual Federal Financial Reports will be filed by the VP of Administration.

Head Start Cluster-CFDA# 93.600; Grant Period Year End August 31, 2022 Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to have proper review of the Annual and Semi Annual Federal Financial Reports and was certified by the Contract Manager for the reporting period end date September 30, 2022. The Annual and Semi Annual Federal Financial Report for the reporting period end date September 30, 2022 was filed without review or signed off on by the Director of Administration & Finance. Criteria: Under Uniform Guidance Reporting compliance requirements there is supposed to be proper internal controls over the filing of the Annual and Semi Annual Federal Financial Reports.Cause: Garrett County, Maryland, Community Action Committee, Inc. allowed the Annual and Semi Annual Federal Financial Reports to be filed without review and signed off on by the proper personnel due to thinking that review by HHS after upload is sufficient. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee’s Annual & Semi Annual Federal Financial reports could be materially misstated. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should have a second person review and certify the Annual and Semi Annual Federal Financial reports other than the Contract Manager who prepares them. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will start to have a second person review and certify the Annual and Semi Annual Federal Financial Reports.

GCCAC will have reports looked at more closely by the VP of Finance before they are submitted.

SIGNIFICANT DEFICIENCY DEPARTMENT OF HEALTH AND HUMAN SERVICES 2021-002 Head Start Cluster ? CFDA # 93.600; Grant Period Year End August 31, 2021 Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to file the Quarterly Federal Financial Report for the reporting period end date September 30, 2021 on time. The Quarterly Federal Financial Report for the reporting period end date September 30, 2021 was filed on November 3, 2021. Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Quarter Federal Financial Reports by 30 days after the quarter ends. Cause: Garrett County, Maryland, Community Action Committee, Inc.?s Contract Manager that is responsible for the completion of the Quarterly Federal Financial Report in question was assigned to other duties at the time. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor?s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should adjust the scheduling of duties for the Contract Manager so that the Quarterly Federal Financial Report can be filed on time, as required and file the Quarterly Federal Financial Report on time.

Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding. In FY 2022, the Committee, is not required to complete the Quarterly Federal Financial Reports; However, if the Committee would be required to complete this report for the Head Start Program, the Committee would schedule the duties of the office for the Contract Manager accordingly, so that the Quarterly Federal Financial Reports are filed timely.

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2016-003

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