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The Administration for Children and Families Region VI Did Not Always Resolve Head Start Grantees' Single Audit Findings in Accordance With Federal Requirements

The Administration for Children and Families (ACF) had a process in place to ensure that Head Start grantees took corrective action on A-133 audit findings. Head Start grantees are required to have Single Audits conducted in accordance with Office of Management and Budget Circular A 133 (also known as A-133 audits) for fiscal years beginning before December 26, 2014. However, for Region VI Head Start grantees that submitted audit reports to the Federal Audit Clearinghouse (FAC), ACF did not always resolve recurring audit findings in accordance with Federal requirements and ACF policies and procedures. Specifically, ACF did not issue Audit Determination Letters (letters) for 20 of the 31 audit reports we reviewed within 6 months after receiving the reports. In addition, although ACF provided the grantees with letters stating that the corrective actions planned or taken should prevent recurrence of the findings, ACF did not establish specific dates for grantees to correct all deficiencies noted in the audit reports. Finally, ACF did not always follow up with grantees to ensure that they actually took corrective actions to resolve audit findings. The prompt resolution of audit findings helps ensure that Federal funds are effectively and efficiently used to carry out the activities for which they were authorized.

We recommended that ACF (1) ensure that management decisions are issued to Head Start grantees within the required 6-month timeframe, (2) consider providing training to Head Start grantees on preparing corrective action plans, (3) include in the letters sent to Head Start grantees specific dates for correcting deficiencies, (4) monitor Head Start grantees to ensure that grantees implement corrective actions, and (5) review its staffing levels to ensure that the audit resolution process is conducted in accordance with Federal requirements. ACF concurred with our first, second, and fifth recommendations. ACF did not concur with our third or fourth recommendations.

Copies can also be obtained by contacting the Office of Public Affairs at Public.Affairs@oig.hhs.gov.

Download the complete report or the Report in Brief.

Office of Inspector General, U.S. Department of Health and Human Services | 330 Independence Avenue, SW, Washington, DC 20201