Opportunities for Williamson and Burnet Counties Had Ineffective Accounting Controls and Used Unapproved or Questionable Cost Allocation Methods

Submitting OIG:

Department of Health & Human Services OIG

Report Description:

Oversight and management of grant programs is crucial to the U.S. Department of Health and Human Services' (HHS) mission and to the health and well-being of the public. Audits of Head Start and other HHS grantees have found deficiencies in the way grantees claim and account for grant funds. The objective of our audit was to determine whether Opportunities for Williamson and Burnet Counties (Opportunities) claimed and accounted for HHS grant funds in accordance with Federal requirements.

Date Issued:

Friday, February 7, 2020

Agency Reviewed / Investigated:

Department of Health & Human Services

Submitting OIG-Specific Report Number:

A-06-18-02002

External entity, if applicable:

Opportunities for Williamson and Burnet Counties

Location(s):

Georgetown, TX

United States

Type of Report:

Audit

Questioned Costs:

$3,207

Number of Recommendations:

View Document:

Attachment	Size
61802002.pdf	1.94 MB

Additional Details Link:

https://oig.hhs.gov/oas/reports/region6/61802002.asp

Recommendation Number	Recommendation Status	Significant Recommendation
268223	Open	No
We recommend that Opportunities for Williamson and Burnet Counties implement procedures designed to ensure that Federal funds are drawn down only in the amounts needed to meet the immediate cash requirements of its CSBG and LIHEAP-related activities.
268224	Open	No
We recommend that Opportunities for Williamson and Burnet Counties instruct and train its finance employees to use the grant year program code built into the accounting software to identify revenues and expenses by specific grant year for all Head Start, CSBG, and LIHEAP general ledger transactions.
268225	Open	No
We recommend that Opportunities for Williamson and Burnet Counties train employees to follow existing policies and procedures for approval of expenses.
268226	Open	No
We recommend that Opportunities for Williamson and Burnet Counties work with CAS to either be released from the existing indirect cost rate or negotiate a current indirect cost rate for claiming future indirect costs.
268227	Open	No
We recommend that Opportunities for Williamson and Burnet Counties develop and implement a reasonable basis to allocate meal costs, kitchen salaries, and central office expenses between the Head Start and Senior Nutrition programs in accordance with the benefits received.
268228	Open	No
We recommend that Opportunities for Williamson and Burnet Counties refund $3,207 in unallowable costs.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

268223

Open

We recommend that Opportunities for Williamson and Burnet Counties implement procedures designed to ensure that Federal funds are drawn down only in the amounts needed to meet the immediate cash requirements of its CSBG and LIHEAP-related activities.

268224

Open

We recommend that Opportunities for Williamson and Burnet Counties instruct and train its finance employees to use the grant year program code built into the accounting software to identify revenues and expenses by specific grant year for all Head Start, CSBG, and LIHEAP general ledger transactions.

268225

Open