ANNUAL REPORT TO THE PUBLIC Lac du Flambeau Zaasijiwan Head Start will make available to the public a report published at least once in each fiscal year. The report will be completed by September 30st and available for distribution. The annual report will not reveal personally identifiable information about an individual child or parent. This annual report includes: The total amount of public and private funds received and the amount from each source An explanation of budgetary expenditures and proposed budget for the fiscal year The total number of children and families served, the average monthly enrollment (as a percentage of funded enrollment), and the percentage of eligible children served The results of the most recent review by the Secretary (triennial or follow-up monitoring review) The financial audit The percentage of enrolled children that received medical and dental exams Information about parent involvement activities Program efforts to prepare our children for kindergarten (school readiness data) Any other information required by the Office of Head Start Secretary The report will be distributed as follows: report will be emailed as an attachment to: A printed copy will be displayed prominently at the Head Start entryway bulletin board, the cover of which states: “Copies of this report are available to community members upon request” A printed copy will be given to each Policy Council member An electronic copy will be available on the Tribal website annual report to the public 9.6.14ck A. Total amount of public and private funding ZHS Annual Report to the Public School Year 2013-14 B2. Proposed Budget Summary 2014-15 fiscal year 2013-14 C. Number of Children and Families Served C.# of Ch & F served 2013-14 School Year 2013-14 WIPFLi Independent Auditor's Report on Compliance for Each Major Program and on Internal Control over Compliance Tribal Council Lac du Flambeau Band of Lake Superior Chippewa Indians Lac du Flambeau, Wisconsin Report on Compliance for Each Major Federal and State Program We have audited tile the Lac du Flambeau Band of Lake Superior Chippewa Indians (the "Tribe") compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement and State Single Audit Guidelines, issued by the Wisconsin Department of Administration, that could have a direct and material effect on each of its major federal and state programs for the year ended September 30, 2013. The Tribe's major federal and state programs are identified in the Summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility for Compliance Management of the Tribe is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its federal and state programs Auditor's Responsibility Our responsibility is to express an opinion on compliance for each of the Tribe's major federal and state programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with aud1ting standards generally accepted in the United States; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that cou1d have a direct and material effect on a major federal or state program occurred. An audit includes examining on a test basis, evidence about the Tribe's compliance with those requirements and performing such other procedures as we considered necessary in the circumst ances. Our audit described above did not include the operations of the Lac du Flambeau Chippewa Housing Authority, a component unit of the Tribe, which received federal awards, because the component unit contracts for a separate audit and prepares a separate data collection form. We believe our audit provides a reasonable basis for our opinion on compliance for each major federal and state program. However, our audit does not provide a legal determination for the Tribe’s compliance. 90 Opinion on Each Major Federal and State Program Basis for Qualified Opinion on State ID No. 437.5377 Kinship Care Benefits As described in the accompanying schedule of findings and questioned costs, the Tribe did not comply with requirements regarding Kinship Care Benefits as described in finding number 2013-003 for eligibility. Compliance with such requirements is necessary, in our opinion, for the Tribe to comply with the requirements applicable to that program. Qualified Opinion on State 10 No. 437.5377 Kinship Care Benefits In our opinion, except for the noncompliance described in the Basis for Qualified Opinion paragraph, the Tribe complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on Kinship Care Benefits for the year ended September 30, 2013. Unmodified Opinion on Each of the Other Major Federal and State Programs In our opinion, the Tribe complied, in all material respects, with the types of compliance requirements referred to above the could have a direct and material effect on each of its other major federal and state programs identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs for the year ended September 30, 2013. Other Matters The Tribe's response to the noncompliance findings identified in our audit are described in the accompanying schedule of findings and questioned costs. The Tribe's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. Report on Internal Control Over Compliance The management of the Tribe is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered the Tribe's internal control over compliance with the types of requirements that could have a direct and material effect on each major federal or state program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing our opinion on compliance for each major federal and state program and to test and report on internal control over compliance in accordance with OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and the State Single Audit Guidelines, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Tribe's internal control over compliance. 91 Our consideration of internal control over compliance was for the limited purpose described in the preceding paragraph and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies and therefore, material weaknesses or significant deficiencies may exist that were not identified. However, as discussed below, we identified certain deficiencies in internal control over compliance that we consider to be material weaknesses. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal or state program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal or state program will not be prevented or detected and corrected on a timely basis. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2013-003 to be a material weakness. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. Wipfli LLP June 30, 2014 Rhinelander, Wisconsin 92 Lac du Flambeau Band of Lake Superior Chippewa Indians Schedule of Findings and Questioned Costs (Continued) Year Ended September 30, 2013 Section II – Financial Statement Findings (Continued) 2013-001 Financial Accounting and Reporting (Continued) Recommendation - We recommend management and those charged with governance continue to evaluate whether to accept the degree of risk associated with this condition because of cost or other considerations. Management Response - The Tribe viewed the cost of internally generating GAAP compliant financial statements as prohibitively expensive. As in previous years, the Tribe accepts the degree of risk associated with not internally preparing the financials as the most cost effective course for fiscal year 2013. The Tribe is currently re-examining the cost associated with upgrading its public administration software to internally generate GAAP compliant financials. 2013-002 Material Adjustments Criteria - Government Auditing Standards considers the inability to accurately adjust account balances to be an internal control weakness. Condition- During our audit, we proposed adjusting journal entries for accounts receivable, grants receivable, revenues, capital projects, and interfund activity. We deem these adjustments to be material in relation to the financial statements. Effect - As a result of not making these material adjustments to the account balances, the proper recording and reporting of financial information did not occur in a timely manner. Recommendation - We recommend all accounts be reconciled and adjustments be posted to the accounting records by the accounting department as part of the year-end close out procedures. Management Response - The Tribe has identified the need to implement more formal monthly closing procedures. Regular periodic reviews of inventories, receivables, payables, and asset and liability valuations will be implemented. 97 Lac du Flambeau Band of Lake Superior Chippewa Indians Schedule of Findings and Questioned Costs (Continued) Year Ended September 30, 2013 Section Ill – Federal Awards Findings and Questioned Costs None identified Section IV- State Award Findings and Questioned Costs 2013-003 State ID No.437.53770- Kinship Care Benefits Criteria - Eligibility- Wisconsin Admin Code DCF 58.16 requires that agencies determining eligibility and making payments for kinship care shall “conduct a review of each long-term kinship care placement at least every 12 months after the date the agency initially began making payments to the long-term kinship care relative". Condition - We selected a sample of ten different payments during the year representing ten different placements. For seven of these selections there had been no requisite review conducted, in the form of a home visit, during the prior 12 month period. Questioned costs- Unable to determine. Effect - There is potential that families are receiving kinship care payments for which they are ineligible. Recommendation - We recommend a process be implemented to ensure the requisite reviews are being conducted. 98 G. Efforts to prepare children for kindergarden 2013-14 ZHS Report Card REPORT CARD 2013-2014
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