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, 2023, reporting package deadline was March 31, 2024. 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 June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: 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: Yes 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 Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
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, 2023, reporting package deadline was March 31, 2024. 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 June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: 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: Yes 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 Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
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, 2023, reporting package deadline was March 31, 2024. 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 June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: 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: Yes 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 Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
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, 2023, reporting package deadline was March 31, 2024. 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 June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: 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: Yes 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 Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
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 semiannual reports for contracts 02HE00006801C5 and 02HE00006801C6, were missing the report submitted date therefore we were unable to verify timely submission. Statement of Cause: Semiannual reports were printed and reviewed and approved by the ECLC Director on April 17, 2023, and are typically submitted on the same date, however the submission date was not printed on the report therefore we were unable to verify submission of the report by April 30, 2023.
Statement of Effect: Unable to verify the timely submission of two semiannual reports by the reporting deadline.
Questioned Costs: None.
Perspective Information: The Center completed eight total semiannual and annual reports during the period ending June 30, 2023, all reviewed as part of the audit procedures, it was noted that two of eight reports could not be verified for timely submission. The Center completed the semiannual reports and the ECLC Director documented her review and approval of these reports on April 17, 2023, reports are typically submitted on the same day, however the submission date was not printed on the report. The Center is unable to log into the Health and Human Services portal to reprint the report to submission date due to email and vendor information technology issues.
Identification of Repeat Finding: Yes.
Recommendation: We recommend management ensure the submission date is documented on the report or screen prints be retained to verify timely submission. Views of responsible officials and planned corrective actions: ECLC did request copies of the submitted financial report SF 425 from HHS and to date have not received a response. Effective immediately, the Fiscal Specialist will retain copies of the supporting submission dates in the future, if reports should need to be filed.
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 semiannual reports for contracts 02HE00006801C5 and 02HE00006801C6, were missing the report submitted date therefore we were unable to verify timely submission. Statement of Cause: Semiannual reports were printed and reviewed and approved by the ECLC Director on April 17, 2023, and are typically submitted on the same date, however the submission date was not printed on the report therefore we were unable to verify submission of the report by April 30, 2023.
Statement of Effect: Unable to verify the timely submission of two semiannual reports by the reporting deadline.
Questioned Costs: None.
Perspective Information: The Center completed eight total semiannual and annual reports during the period ending June 30, 2023, all reviewed as part of the audit procedures, it was noted that two of eight reports could not be verified for timely submission. The Center completed the semiannual reports and the ECLC Director documented her review and approval of these reports on April 17, 2023, reports are typically submitted on the same day, however the submission date was not printed on the report. The Center is unable to log into the Health and Human Services portal to reprint the report to submission date due to email and vendor information technology issues.
Identification of Repeat Finding: Yes.
Recommendation: We recommend management ensure the submission date is documented on the report or screen prints be retained to verify timely submission. Views of responsible officials and planned corrective actions: ECLC did request copies of the submitted financial report SF 425 from HHS and to date have not received a response. Effective immediately, the Fiscal Specialist will retain copies of the supporting submission dates in the future, if reports should need to be filed.
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 semiannual reports for contracts 02HE00006801C5 and 02HE00006801C6, were missing the report submitted date therefore we were unable to verify timely submission. Statement of Cause: Semiannual reports were printed and reviewed and approved by the ECLC Director on April 17, 2023, and are typically submitted on the same date, however the submission date was not printed on the report therefore we were unable to verify submission of the report by April 30, 2023.
Statement of Effect: Unable to verify the timely submission of two semiannual reports by the reporting deadline.
Questioned Costs: None.
Perspective Information: The Center completed eight total semiannual and annual reports during the period ending June 30, 2023, all reviewed as part of the audit procedures, it was noted that two of eight reports could not be verified for timely submission. The Center completed the semiannual reports and the ECLC Director documented her review and approval of these reports on April 17, 2023, reports are typically submitted on the same day, however the submission date was not printed on the report. The Center is unable to log into the Health and Human Services portal to reprint the report to submission date due to email and vendor information technology issues.
Identification of Repeat Finding: Yes.
Recommendation: We recommend management ensure the submission date is documented on the report or screen prints be retained to verify timely submission. Views of responsible officials and planned corrective actions: ECLC did request copies of the submitted financial report SF 425 from HHS and to date have not received a response. Effective immediately, the Fiscal Specialist will retain copies of the supporting submission dates in the future, if reports should need to be filed.
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 semiannual reports for contracts 02HE00006801C5 and 02HE00006801C6, were missing the report submitted date therefore we were unable to verify timely submission. Statement of Cause: Semiannual reports were printed and reviewed and approved by the ECLC Director on April 17, 2023, and are typically submitted on the same date, however the submission date was not printed on the report therefore we were unable to verify submission of the report by April 30, 2023.
Statement of Effect: Unable to verify the timely submission of two semiannual reports by the reporting deadline.
Questioned Costs: None.
Perspective Information: The Center completed eight total semiannual and annual reports during the period ending June 30, 2023, all reviewed as part of the audit procedures, it was noted that two of eight reports could not be verified for timely submission. The Center completed the semiannual reports and the ECLC Director documented her review and approval of these reports on April 17, 2023, reports are typically submitted on the same day, however the submission date was not printed on the report. The Center is unable to log into the Health and Human Services portal to reprint the report to submission date due to email and vendor information technology issues.
Identification of Repeat Finding: Yes.
Recommendation: We recommend management ensure the submission date is documented on the report or screen prints be retained to verify timely submission. Views of responsible officials and planned corrective actions: ECLC did request copies of the submitted financial report SF 425 from HHS and to date have not received a response. Effective immediately, the Fiscal Specialist will retain copies of the supporting submission dates in the future, if reports should need to be filed.
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, 2023, reporting package deadline was March 31, 2024. 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 June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: 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: Yes 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 Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
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, 2023, reporting package deadline was March 31, 2024. 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 June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: 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: Yes 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 Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
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, 2023, reporting package deadline was March 31, 2024. 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 June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: 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: Yes 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 Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
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, 2023, reporting package deadline was March 31, 2024. 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 June 30, 2022 audit. As a result the process for the June 30, 2023 audit was delayed causing the audit process to not be able to begin until the prior year’s audit was completed which did not occur until January 2024. Statement of Effect: The Center was not in compliance with federal guidelines. Questioned Costs: None Perspective Information: 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: Yes 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 Marvh 24, 2023 and they are helping with the fiscal process. ECLC has relinquished its Head Start Grant effective June 30, 2023, and is in the dissolution.
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 semiannual reports for contracts 02HE00006801C5 and 02HE00006801C6, were missing the report submitted date therefore we were unable to verify timely submission. Statement of Cause: Semiannual reports were printed and reviewed and approved by the ECLC Director on April 17, 2023, and are typically submitted on the same date, however the submission date was not printed on the report therefore we were unable to verify submission of the report by April 30, 2023.
Statement of Effect: Unable to verify the timely submission of two semiannual reports by the reporting deadline.
Questioned Costs: None.
Perspective Information: The Center completed eight total semiannual and annual reports during the period ending June 30, 2023, all reviewed as part of the audit procedures, it was noted that two of eight reports could not be verified for timely submission. The Center completed the semiannual reports and the ECLC Director documented her review and approval of these reports on April 17, 2023, reports are typically submitted on the same day, however the submission date was not printed on the report. The Center is unable to log into the Health and Human Services portal to reprint the report to submission date due to email and vendor information technology issues.
Identification of Repeat Finding: Yes.
Recommendation: We recommend management ensure the submission date is documented on the report or screen prints be retained to verify timely submission. Views of responsible officials and planned corrective actions: ECLC did request copies of the submitted financial report SF 425 from HHS and to date have not received a response. Effective immediately, the Fiscal Specialist will retain copies of the supporting submission dates in the future, if reports should need to be filed.
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 semiannual reports for contracts 02HE00006801C5 and 02HE00006801C6, were missing the report submitted date therefore we were unable to verify timely submission. Statement of Cause: Semiannual reports were printed and reviewed and approved by the ECLC Director on April 17, 2023, and are typically submitted on the same date, however the submission date was not printed on the report therefore we were unable to verify submission of the report by April 30, 2023.
Statement of Effect: Unable to verify the timely submission of two semiannual reports by the reporting deadline.
Questioned Costs: None.
Perspective Information: The Center completed eight total semiannual and annual reports during the period ending June 30, 2023, all reviewed as part of the audit procedures, it was noted that two of eight reports could not be verified for timely submission. The Center completed the semiannual reports and the ECLC Director documented her review and approval of these reports on April 17, 2023, reports are typically submitted on the same day, however the submission date was not printed on the report. The Center is unable to log into the Health and Human Services portal to reprint the report to submission date due to email and vendor information technology issues.
Identification of Repeat Finding: Yes.
Recommendation: We recommend management ensure the submission date is documented on the report or screen prints be retained to verify timely submission. Views of responsible officials and planned corrective actions: ECLC did request copies of the submitted financial report SF 425 from HHS and to date have not received a response. Effective immediately, the Fiscal Specialist will retain copies of the supporting submission dates in the future, if reports should need to be filed.
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 semiannual reports for contracts 02HE00006801C5 and 02HE00006801C6, were missing the report submitted date therefore we were unable to verify timely submission. Statement of Cause: Semiannual reports were printed and reviewed and approved by the ECLC Director on April 17, 2023, and are typically submitted on the same date, however the submission date was not printed on the report therefore we were unable to verify submission of the report by April 30, 2023.
Statement of Effect: Unable to verify the timely submission of two semiannual reports by the reporting deadline.
Questioned Costs: None.
Perspective Information: The Center completed eight total semiannual and annual reports during the period ending June 30, 2023, all reviewed as part of the audit procedures, it was noted that two of eight reports could not be verified for timely submission. The Center completed the semiannual reports and the ECLC Director documented her review and approval of these reports on April 17, 2023, reports are typically submitted on the same day, however the submission date was not printed on the report. The Center is unable to log into the Health and Human Services portal to reprint the report to submission date due to email and vendor information technology issues.
Identification of Repeat Finding: Yes.
Recommendation: We recommend management ensure the submission date is documented on the report or screen prints be retained to verify timely submission. Views of responsible officials and planned corrective actions: ECLC did request copies of the submitted financial report SF 425 from HHS and to date have not received a response. Effective immediately, the Fiscal Specialist will retain copies of the supporting submission dates in the future, if reports should need to be filed.
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 semiannual reports for contracts 02HE00006801C5 and 02HE00006801C6, were missing the report submitted date therefore we were unable to verify timely submission. Statement of Cause: Semiannual reports were printed and reviewed and approved by the ECLC Director on April 17, 2023, and are typically submitted on the same date, however the submission date was not printed on the report therefore we were unable to verify submission of the report by April 30, 2023.
Statement of Effect: Unable to verify the timely submission of two semiannual reports by the reporting deadline.
Questioned Costs: None.
Perspective Information: The Center completed eight total semiannual and annual reports during the period ending June 30, 2023, all reviewed as part of the audit procedures, it was noted that two of eight reports could not be verified for timely submission. The Center completed the semiannual reports and the ECLC Director documented her review and approval of these reports on April 17, 2023, reports are typically submitted on the same day, however the submission date was not printed on the report. The Center is unable to log into the Health and Human Services portal to reprint the report to submission date due to email and vendor information technology issues.
Identification of Repeat Finding: Yes.
Recommendation: We recommend management ensure the submission date is documented on the report or screen prints be retained to verify timely submission. Views of responsible officials and planned corrective actions: ECLC did request copies of the submitted financial report SF 425 from HHS and to date have not received a response. Effective immediately, the Fiscal Specialist will retain copies of the supporting submission dates in the future, if reports should need to be filed.