Audit 11155

FY End
2023-06-30
Total Expended
$4.63M
Findings
6
Programs
4
Year: 2023 Accepted: 2024-01-12

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
8323 2023-101 - - L
8324 2023-101 - - L
8325 2023-101 - - L
584765 2023-101 - - L
584766 2023-101 - - L
584767 2023-101 - - L

Programs

ALN Program Spent Major Findings
93.575 Child Care and Development Block Grant $485,358 - 0
93.600 Head Start $220,890 Yes 1
10.558 Child and Adult Care Food Program $198,130 - 0
14.218 Community Development Block Grants/entitlement Grants $55,681 - 0

Contacts

Name Title Type
LUJAZ7N52J39 Betsy Norcross Plourde Auditee
2077954040 Julie Paquette Auditor
No contacts on file

Notes to SEFA

Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the de minimis cost rate of 10% as allowed under the Uniform Guidance.

Finding Details

Criteria: The SF-429 is required to be filed annually upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. Condition: The SF-429 report was not filed in fiscal year 2023. Context: The Organization had reportable items that should have been reported to the federal agency on the SF-429. Effect: The Organization runs the risk of the federal agency investigating real property. Cause: The cause is due to lack of management oversight on the requirements for the head start grant. Recommendation: We recommend that the Organization implements a process to ensure all reports are filed in a timely manner. Views of Responsible Officials: The Agency originally submitted the SF-429 report on April 5, 2023. Then on June 28, 2023, the Agency received an email from their Grants Management Specialist at Federal Head Start (Region 1) that indicated the Annual SF429 report was not certified. Initially when the Executive and Finance Director were set up for Grants Solution, they were not given the appropriate access to approve reports completed in the On-Line Data Collection module within Grants Solution. This technical issue has been resolved, which in turn will allow timely completion of all reports within the Grants Solution platform. The Agency has established a practice that the SF-429 report will be completed during the first business week of January, which in turn will ensure that they are following the reporting requirements within the Federal Head Start award.
Criteria: The SF-429 is required to be filed annually upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. Condition: The SF-429 report was not filed in fiscal year 2023. Context: The Organization had reportable items that should have been reported to the federal agency on the SF-429. Effect: The Organization runs the risk of the federal agency investigating real property. Cause: The cause is due to lack of management oversight on the requirements for the head start grant. Recommendation: We recommend that the Organization implements a process to ensure all reports are filed in a timely manner. Views of Responsible Officials: The Agency originally submitted the SF-429 report on April 5, 2023. Then on June 28, 2023, the Agency received an email from their Grants Management Specialist at Federal Head Start (Region 1) that indicated the Annual SF429 report was not certified. Initially when the Executive and Finance Director were set up for Grants Solution, they were not given the appropriate access to approve reports completed in the On-Line Data Collection module within Grants Solution. This technical issue has been resolved, which in turn will allow timely completion of all reports within the Grants Solution platform. The Agency has established a practice that the SF-429 report will be completed during the first business week of January, which in turn will ensure that they are following the reporting requirements within the Federal Head Start award.
Criteria: The SF-429 is required to be filed annually upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. Condition: The SF-429 report was not filed in fiscal year 2023. Context: The Organization had reportable items that should have been reported to the federal agency on the SF-429. Effect: The Organization runs the risk of the federal agency investigating real property. Cause: The cause is due to lack of management oversight on the requirements for the head start grant. Recommendation: We recommend that the Organization implements a process to ensure all reports are filed in a timely manner. Views of Responsible Officials: The Agency originally submitted the SF-429 report on April 5, 2023. Then on June 28, 2023, the Agency received an email from their Grants Management Specialist at Federal Head Start (Region 1) that indicated the Annual SF429 report was not certified. Initially when the Executive and Finance Director were set up for Grants Solution, they were not given the appropriate access to approve reports completed in the On-Line Data Collection module within Grants Solution. This technical issue has been resolved, which in turn will allow timely completion of all reports within the Grants Solution platform. The Agency has established a practice that the SF-429 report will be completed during the first business week of January, which in turn will ensure that they are following the reporting requirements within the Federal Head Start award.
Criteria: The SF-429 is required to be filed annually upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. Condition: The SF-429 report was not filed in fiscal year 2023. Context: The Organization had reportable items that should have been reported to the federal agency on the SF-429. Effect: The Organization runs the risk of the federal agency investigating real property. Cause: The cause is due to lack of management oversight on the requirements for the head start grant. Recommendation: We recommend that the Organization implements a process to ensure all reports are filed in a timely manner. Views of Responsible Officials: The Agency originally submitted the SF-429 report on April 5, 2023. Then on June 28, 2023, the Agency received an email from their Grants Management Specialist at Federal Head Start (Region 1) that indicated the Annual SF429 report was not certified. Initially when the Executive and Finance Director were set up for Grants Solution, they were not given the appropriate access to approve reports completed in the On-Line Data Collection module within Grants Solution. This technical issue has been resolved, which in turn will allow timely completion of all reports within the Grants Solution platform. The Agency has established a practice that the SF-429 report will be completed during the first business week of January, which in turn will ensure that they are following the reporting requirements within the Federal Head Start award.
Criteria: The SF-429 is required to be filed annually upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. Condition: The SF-429 report was not filed in fiscal year 2023. Context: The Organization had reportable items that should have been reported to the federal agency on the SF-429. Effect: The Organization runs the risk of the federal agency investigating real property. Cause: The cause is due to lack of management oversight on the requirements for the head start grant. Recommendation: We recommend that the Organization implements a process to ensure all reports are filed in a timely manner. Views of Responsible Officials: The Agency originally submitted the SF-429 report on April 5, 2023. Then on June 28, 2023, the Agency received an email from their Grants Management Specialist at Federal Head Start (Region 1) that indicated the Annual SF429 report was not certified. Initially when the Executive and Finance Director were set up for Grants Solution, they were not given the appropriate access to approve reports completed in the On-Line Data Collection module within Grants Solution. This technical issue has been resolved, which in turn will allow timely completion of all reports within the Grants Solution platform. The Agency has established a practice that the SF-429 report will be completed during the first business week of January, which in turn will ensure that they are following the reporting requirements within the Federal Head Start award.
Criteria: The SF-429 is required to be filed annually upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property. Condition: The SF-429 report was not filed in fiscal year 2023. Context: The Organization had reportable items that should have been reported to the federal agency on the SF-429. Effect: The Organization runs the risk of the federal agency investigating real property. Cause: The cause is due to lack of management oversight on the requirements for the head start grant. Recommendation: We recommend that the Organization implements a process to ensure all reports are filed in a timely manner. Views of Responsible Officials: The Agency originally submitted the SF-429 report on April 5, 2023. Then on June 28, 2023, the Agency received an email from their Grants Management Specialist at Federal Head Start (Region 1) that indicated the Annual SF429 report was not certified. Initially when the Executive and Finance Director were set up for Grants Solution, they were not given the appropriate access to approve reports completed in the On-Line Data Collection module within Grants Solution. This technical issue has been resolved, which in turn will allow timely completion of all reports within the Grants Solution platform. The Agency has established a practice that the SF-429 report will be completed during the first business week of January, which in turn will ensure that they are following the reporting requirements within the Federal Head Start award.