Audit 388291

Federal agency: U.S. Department of Health and Human Services Federal program title: Head Start Assistance Listing Number: 93.600 Pass-Through Agency: N/A Pass-Through Number(s): N/A Award Period: 5/1/2024 -4/30/2025 Type of Finding: Internal Control over Compliance, Noncompliance Criteria or Specific Requirement: The Organization is required to submit the semi-annual report by November 30, 2024. Condition: During our testing, it was noted that one out of two reports tested was not submitted timely. Questioned Costs: Not Applicable Context: The Organization did not submit the semi-annual report timely. Cause: The Organization's control in place was not operating effectively. Effect: The Organization is not in compliance with reporting requirements under Uniform Guidance. Repeat Finding: No Recommendation: The Organization should review internal controls to ensure required filings are submitted timely. Views of Responsible Officials: There is no disagreement with the audit finding.