PRESBYTERIAN HOMES & FAMILY SERVICES, INC.

CRITERIA: A HEAD START AGENCY MUST SHARE ACCURATE AND REGULAR INFORMATION WITH THE GOVERNING BODY AND THE POLICY COUNCIL INCLUDING MONTHLY FINANCIAL STATEMENTS, INCLUDING CREDIT CARD EXPENDITURES, MONTHLY PORGRAM INFORMATION, AND THE FINANCIAL AUDIT. CONDITION: FINANCIAL AND PROGRAM INFORMATION THAT WERE PROVIDED DID NOT INCLUDE CREDIT CARD EXPENDITURES. CAUSE: THE BOARD OF DIRECTORS AND POLICY COUNCIL RECEIVED PROGRAM INFORMATION, FINANCIAL STATEMENTS AND ENROLLMENT REPORTS BUT THEY DID NOT INCLUDE THE REQUIRED CREDIT CARD EXPENDITURES. EFFECT: THE ABSENCE OF CREDIT CARDS BEING PROVIDED TO THE BOARD OF DIRECTORS RESULTED IN HUMANKIND NOT BEING IN COMPLIANCE WITH THE SPECIAL TESTS AND PROVISIONS REQUIREMENTS OF THE HEAD START GRANT. THERE ARE NO QUESTIONED COSTS AS A RESULT OF FAILING TO MEET THIS REQUIREMENT. RECOMMENDATION: MANAGEMENT SHOULD INCLUDE CREDIT CARD EXPENDITURES WITH THE OTHER INFORMATION TO BE PROVIDED TO THE GOVERNING BODIES ON A MONTHLY BASIS AS REQUIRED BY TEH GRANT. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTION: MANAGEMENT AGREES WITH TEH AUDITOR'S RECOMMENDATION AND THE FOLLOWING ACTION WAS TAKEN TO IMPROVE THE SITUATION. STARTING IN 2024, THE BOARD OF DIRECTORS RECEIVES A MONTHLY PACKET ALONG WITH THE HEAD START POLICY COUNCIL THAT CONTAINS ALL NECESSARY MONTHLY FINANCIAL AND PROGRAM REQUIREMENTS, INCLUDING CREDIT CARD EXPENDITURES.

MANAGEMENT AGREES WITH THE AUDITOR'S RECOMMENDATION, AND THE FOLLOWING ACTION WAS TAKEN TO IMPROVE THE SITUATION. STARTING IN 2024, THE BOARD OF DIRECTORS RECEIVES A MONTHLY PACKET ALONG WITH THE HEAD START POLICY COUNCIL THAT CONTAINS ALL NECESSARY MONTHLY FINANCIAL AND PROGRAM REQUIREMENTS, INCLUDING CREDIT CARD EXPENDITURES.