FAC Explorer

Audit 13189

FY End
2022-06-30
Total Expended
$1.44M
Findings
16
Programs
2
Organization: Early Childhood Learning Center of Greene County (NY)
Year: 2022 Accepted: 2024-01-23
Auditor: Mengel Metzger Barr & CO LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
9525 2022-003 Material Weakness - L
9526 2022-003 Material Weakness - L
9527 2022-003 Material Weakness - L
9528 2022-003 Material Weakness - L
9529 2022-004 Material Weakness - L
9530 2022-004 Material Weakness - L
9531 2022-004 Material Weakness - L
9532 2022-004 Material Weakness - L
585967 2022-003 Material Weakness - L
585968 2022-003 Material Weakness - L
585969 2022-003 Material Weakness - L
585970 2022-003 Material Weakness - L
585971 2022-004 Material Weakness - L
585972 2022-004 Material Weakness - L
585973 2022-004 Material Weakness - L
585974 2022-004 Material Weakness - L

Programs

ALN Program Spent Major Findings
93.600 Head Start $58,327 Yes 2
10.558 Child and Adult Care Food Program $2,371 - 0

Contacts

Name Title Type
GM95BEN85MK9 Kathleen Federico Auditee
5186228382 Heather Lewis Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Theamounts reported as Federal expenditures were obtained from the Federal financial reports for theapplicable programs and periods. The amounts reported in these reports are prepared fromrecords maintained for each program, which are reconciled with the Center’s financial reportingsystem. Such expenditures are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Center did not elect to use the 10% de minimis cost rate allowed under the UniformGuidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes federalaward activity of the Early Childhood Learning Center of Greene County (the Center) underprograms of the federal government, using the accrual basis of accounting. Federal awards thatare included in the Schedule may be received directly from federal agencies, as well as federalawards that are passed through from other government agencies. The information presented in the Schedule is presented in accordance with the requirements ofTitle 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, CostPrinciples, and Audit Requirements for Federal Awards (Uniform Guidance). This Scheduleonly presents a selected portion of the operations of the Center.
Title: Scope of Audit Accounting Policies: Expenditures reported in the Schedule are reported on the accrual basis of accounting. Theamounts reported as Federal expenditures were obtained from the Federal financial reports for theapplicable programs and periods. The amounts reported in these reports are prepared fromrecords maintained for each program, which are reconciled with the Center’s financial reportingsystem. Such expenditures are recognized following the cost principles contained in the UniformGuidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: N Rate Explanation: The Center did not elect to use the 10% de minimis cost rate allowed under the UniformGuidance. Early Childhood Learning Center of Greene County in a non-profit organization. All federal grant opertaions of the Center are included in the scope of the single audit.

Finding Details

Finding 2022-003
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
Finding 2022-003
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
Finding 2022-003
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
Finding 2022-003
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
Finding 2022-004
HEAD START REPORT – FINANCIAL REPORTING Information on Federal Program: Head Start, Assistance Listing 93.600 Criteria: Compliance under Head Start: Financial Reporting Requirements under ACF-PI-HS-16-01 Submission of Federal Financial Report SF-425. Statement of Condition: Our testing over financial reporting included the review and timely submission of the semi-annual and annual reports during the Center’s fiscal year end. The annual report for contract 02CH01096003 due July 31, 2022, was not filed until October 18, 2022, contract 02HE00006801C5 due July 31, 2022, was not filed until October 3, 2022, and contract 02HE00006801C6 due July 31, 2022, was not filed until October 3, 2022. Statement of Cause: The Center was operating without a Chief Financial Officer for an extended period of time, during this period other members of management assumed this responsibility and additional time was needed to compile and report accurate information. Statement of Effect: Annual reports noted above were not filed within the required reporting deadline. Questioned Costs: None. Perspective Information: The Center was operating without a Chief Financial Officer from late April 2022 through date of issuance of this report. The center was able to engage an accounting consultant to aid in reconciling accounts through March 31, 2022, which assisted the Center in completing and filing of the reports. Identification of Repeat Finding: No. Recommendation: We recommend management develop a policy and checklist for year end reports and engage accounting consultant services if needed, to reconcile accounts required for timely filing of reports. Views of responsible officials and planned corrective actions: ECLC did submit an extension request to Regional Office regarding submitting financial report SF 425 later than 7/31/22. See attached request submitted to HSES. The extension was requested due to the loss of the CFO in late April, 2022. All SF 425 have been submitted timely since then.
Finding 2022-004
HEAD START REPORT – FINANCIAL REPORTING Information on Federal Program: Head Start, Assistance Listing 93.600 Criteria: Compliance under Head Start: Financial Reporting Requirements under ACF-PI-HS-16-01 Submission of Federal Financial Report SF-425. Statement of Condition: Our testing over financial reporting included the review and timely submission of the semi-annual and annual reports during the Center’s fiscal year end. The annual report for contract 02CH01096003 due July 31, 2022, was not filed until October 18, 2022, contract 02HE00006801C5 due July 31, 2022, was not filed until October 3, 2022, and contract 02HE00006801C6 due July 31, 2022, was not filed until October 3, 2022. Statement of Cause: The Center was operating without a Chief Financial Officer for an extended period of time, during this period other members of management assumed this responsibility and additional time was needed to compile and report accurate information. Statement of Effect: Annual reports noted above were not filed within the required reporting deadline. Questioned Costs: None. Perspective Information: The Center was operating without a Chief Financial Officer from late April 2022 through date of issuance of this report. The center was able to engage an accounting consultant to aid in reconciling accounts through March 31, 2022, which assisted the Center in completing and filing of the reports. Identification of Repeat Finding: No. Recommendation: We recommend management develop a policy and checklist for year end reports and engage accounting consultant services if needed, to reconcile accounts required for timely filing of reports. Views of responsible officials and planned corrective actions: ECLC did submit an extension request to Regional Office regarding submitting financial report SF 425 later than 7/31/22. See attached request submitted to HSES. The extension was requested due to the loss of the CFO in late April, 2022. All SF 425 have been submitted timely since then.
Finding 2022-004
HEAD START REPORT – FINANCIAL REPORTING Information on Federal Program: Head Start, Assistance Listing 93.600 Criteria: Compliance under Head Start: Financial Reporting Requirements under ACF-PI-HS-16-01 Submission of Federal Financial Report SF-425. Statement of Condition: Our testing over financial reporting included the review and timely submission of the semi-annual and annual reports during the Center’s fiscal year end. The annual report for contract 02CH01096003 due July 31, 2022, was not filed until October 18, 2022, contract 02HE00006801C5 due July 31, 2022, was not filed until October 3, 2022, and contract 02HE00006801C6 due July 31, 2022, was not filed until October 3, 2022. Statement of Cause: The Center was operating without a Chief Financial Officer for an extended period of time, during this period other members of management assumed this responsibility and additional time was needed to compile and report accurate information. Statement of Effect: Annual reports noted above were not filed within the required reporting deadline. Questioned Costs: None. Perspective Information: The Center was operating without a Chief Financial Officer from late April 2022 through date of issuance of this report. The center was able to engage an accounting consultant to aid in reconciling accounts through March 31, 2022, which assisted the Center in completing and filing of the reports. Identification of Repeat Finding: No. Recommendation: We recommend management develop a policy and checklist for year end reports and engage accounting consultant services if needed, to reconcile accounts required for timely filing of reports. Views of responsible officials and planned corrective actions: ECLC did submit an extension request to Regional Office regarding submitting financial report SF 425 later than 7/31/22. See attached request submitted to HSES. The extension was requested due to the loss of the CFO in late April, 2022. All SF 425 have been submitted timely since then.
Finding 2022-004
HEAD START REPORT – FINANCIAL REPORTING Information on Federal Program: Head Start, Assistance Listing 93.600 Criteria: Compliance under Head Start: Financial Reporting Requirements under ACF-PI-HS-16-01 Submission of Federal Financial Report SF-425. Statement of Condition: Our testing over financial reporting included the review and timely submission of the semi-annual and annual reports during the Center’s fiscal year end. The annual report for contract 02CH01096003 due July 31, 2022, was not filed until October 18, 2022, contract 02HE00006801C5 due July 31, 2022, was not filed until October 3, 2022, and contract 02HE00006801C6 due July 31, 2022, was not filed until October 3, 2022. Statement of Cause: The Center was operating without a Chief Financial Officer for an extended period of time, during this period other members of management assumed this responsibility and additional time was needed to compile and report accurate information. Statement of Effect: Annual reports noted above were not filed within the required reporting deadline. Questioned Costs: None. Perspective Information: The Center was operating without a Chief Financial Officer from late April 2022 through date of issuance of this report. The center was able to engage an accounting consultant to aid in reconciling accounts through March 31, 2022, which assisted the Center in completing and filing of the reports. Identification of Repeat Finding: No. Recommendation: We recommend management develop a policy and checklist for year end reports and engage accounting consultant services if needed, to reconcile accounts required for timely filing of reports. Views of responsible officials and planned corrective actions: ECLC did submit an extension request to Regional Office regarding submitting financial report SF 425 later than 7/31/22. See attached request submitted to HSES. The extension was requested due to the loss of the CFO in late April, 2022. All SF 425 have been submitted timely since then.
Finding 2022-003
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
Finding 2022-003
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
Finding 2022-003
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
Finding 2022-003
DATA COLLECTION FORM Statement of Condition: The Single Audit was not filed within 9 months after year end as required by the Federal Audit Clearing House. Criteria: 2 CFR section 200.512(a) requires the reporting package and data collection form to be submitted to the Federal Audit Clearing house the earlier of 30 calendar days after the reports are received from the auditor or 9 months after the end of the reporting period. Therefore, the June 30, 2022, reporting package deadline was March 31, 2023. Statement of Cause: The cumulative effect of operating without a Chief Financial Officer caused delays in preparing accurate financial data. The Center was only able to engage an accounting consultant intermittingly resulting in delays in providing the financial information for audit. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Informative: As part of the audit process, compliance with federal guideline is reviewed for timely submission of the reporting package to the Federal Audit Clearing House. Identification of Repeat Finding: No Recommendation: The Center should continue to reconcile financial information on a monthly basis and continue to engage the assistance of the accounting consultant to review year end records to ensure accurate information is available for audit and submission of the reporting package by the deadlines described above. Views of Responsible Officials and Planned Corrective Actions: ECLC now only has 2 employees consisting of the Executive Director and fiscal specialists. ECLC’s CFO resigned in April of 2022 and ECLC has not been able to fill that position since that time. UHY consultants have been obtained and they are helping with the fiscal process. ECLC continues to struggle and has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
Finding 2022-004
HEAD START REPORT – FINANCIAL REPORTING Information on Federal Program: Head Start, Assistance Listing 93.600 Criteria: Compliance under Head Start: Financial Reporting Requirements under ACF-PI-HS-16-01 Submission of Federal Financial Report SF-425. Statement of Condition: Our testing over financial reporting included the review and timely submission of the semi-annual and annual reports during the Center’s fiscal year end. The annual report for contract 02CH01096003 due July 31, 2022, was not filed until October 18, 2022, contract 02HE00006801C5 due July 31, 2022, was not filed until October 3, 2022, and contract 02HE00006801C6 due July 31, 2022, was not filed until October 3, 2022. Statement of Cause: The Center was operating without a Chief Financial Officer for an extended period of time, during this period other members of management assumed this responsibility and additional time was needed to compile and report accurate information. Statement of Effect: Annual reports noted above were not filed within the required reporting deadline. Questioned Costs: None. Perspective Information: The Center was operating without a Chief Financial Officer from late April 2022 through date of issuance of this report. The center was able to engage an accounting consultant to aid in reconciling accounts through March 31, 2022, which assisted the Center in completing and filing of the reports. Identification of Repeat Finding: No. Recommendation: We recommend management develop a policy and checklist for year end reports and engage accounting consultant services if needed, to reconcile accounts required for timely filing of reports. Views of responsible officials and planned corrective actions: ECLC did submit an extension request to Regional Office regarding submitting financial report SF 425 later than 7/31/22. See attached request submitted to HSES. The extension was requested due to the loss of the CFO in late April, 2022. All SF 425 have been submitted timely since then.
Finding 2022-004
HEAD START REPORT – FINANCIAL REPORTING Information on Federal Program: Head Start, Assistance Listing 93.600 Criteria: Compliance under Head Start: Financial Reporting Requirements under ACF-PI-HS-16-01 Submission of Federal Financial Report SF-425. Statement of Condition: Our testing over financial reporting included the review and timely submission of the semi-annual and annual reports during the Center’s fiscal year end. The annual report for contract 02CH01096003 due July 31, 2022, was not filed until October 18, 2022, contract 02HE00006801C5 due July 31, 2022, was not filed until October 3, 2022, and contract 02HE00006801C6 due July 31, 2022, was not filed until October 3, 2022. Statement of Cause: The Center was operating without a Chief Financial Officer for an extended period of time, during this period other members of management assumed this responsibility and additional time was needed to compile and report accurate information. Statement of Effect: Annual reports noted above were not filed within the required reporting deadline. Questioned Costs: None. Perspective Information: The Center was operating without a Chief Financial Officer from late April 2022 through date of issuance of this report. The center was able to engage an accounting consultant to aid in reconciling accounts through March 31, 2022, which assisted the Center in completing and filing of the reports. Identification of Repeat Finding: No. Recommendation: We recommend management develop a policy and checklist for year end reports and engage accounting consultant services if needed, to reconcile accounts required for timely filing of reports. Views of responsible officials and planned corrective actions: ECLC did submit an extension request to Regional Office regarding submitting financial report SF 425 later than 7/31/22. See attached request submitted to HSES. The extension was requested due to the loss of the CFO in late April, 2022. All SF 425 have been submitted timely since then.
Finding 2022-004
HEAD START REPORT – FINANCIAL REPORTING Information on Federal Program: Head Start, Assistance Listing 93.600 Criteria: Compliance under Head Start: Financial Reporting Requirements under ACF-PI-HS-16-01 Submission of Federal Financial Report SF-425. Statement of Condition: Our testing over financial reporting included the review and timely submission of the semi-annual and annual reports during the Center’s fiscal year end. The annual report for contract 02CH01096003 due July 31, 2022, was not filed until October 18, 2022, contract 02HE00006801C5 due July 31, 2022, was not filed until October 3, 2022, and contract 02HE00006801C6 due July 31, 2022, was not filed until October 3, 2022. Statement of Cause: The Center was operating without a Chief Financial Officer for an extended period of time, during this period other members of management assumed this responsibility and additional time was needed to compile and report accurate information. Statement of Effect: Annual reports noted above were not filed within the required reporting deadline. Questioned Costs: None. Perspective Information: The Center was operating without a Chief Financial Officer from late April 2022 through date of issuance of this report. The center was able to engage an accounting consultant to aid in reconciling accounts through March 31, 2022, which assisted the Center in completing and filing of the reports. Identification of Repeat Finding: No. Recommendation: We recommend management develop a policy and checklist for year end reports and engage accounting consultant services if needed, to reconcile accounts required for timely filing of reports. Views of responsible officials and planned corrective actions: ECLC did submit an extension request to Regional Office regarding submitting financial report SF 425 later than 7/31/22. See attached request submitted to HSES. The extension was requested due to the loss of the CFO in late April, 2022. All SF 425 have been submitted timely since then.
Finding 2022-004
HEAD START REPORT – FINANCIAL REPORTING Information on Federal Program: Head Start, Assistance Listing 93.600 Criteria: Compliance under Head Start: Financial Reporting Requirements under ACF-PI-HS-16-01 Submission of Federal Financial Report SF-425. Statement of Condition: Our testing over financial reporting included the review and timely submission of the semi-annual and annual reports during the Center’s fiscal year end. The annual report for contract 02CH01096003 due July 31, 2022, was not filed until October 18, 2022, contract 02HE00006801C5 due July 31, 2022, was not filed until October 3, 2022, and contract 02HE00006801C6 due July 31, 2022, was not filed until October 3, 2022. Statement of Cause: The Center was operating without a Chief Financial Officer for an extended period of time, during this period other members of management assumed this responsibility and additional time was needed to compile and report accurate information. Statement of Effect: Annual reports noted above were not filed within the required reporting deadline. Questioned Costs: None. Perspective Information: The Center was operating without a Chief Financial Officer from late April 2022 through date of issuance of this report. The center was able to engage an accounting consultant to aid in reconciling accounts through March 31, 2022, which assisted the Center in completing and filing of the reports. Identification of Repeat Finding: No. Recommendation: We recommend management develop a policy and checklist for year end reports and engage accounting consultant services if needed, to reconcile accounts required for timely filing of reports. Views of responsible officials and planned corrective actions: ECLC did submit an extension request to Regional Office regarding submitting financial report SF 425 later than 7/31/22. See attached request submitted to HSES. The extension was requested due to the loss of the CFO in late April, 2022. All SF 425 have been submitted timely since then.