2025-001 Head Start Program – Control Weakness Over Timely Reporting (Repeated 2024-003) CFDA Title: Head Start CFDA Number: 93.600 Federal Agency: Department of Health and Human Services Condition: The District does not have adequate internal controls in place to ensure that required semi-annual and annual Head Start reports are prepared and submitted timely. Context: We analyzed the submission dates of required semi-annual and annual reports by comparing the reporting period end dates to the actual submission dates. All reports tested were submitted significantly past the required deadlines of 30 days for semi-annual reports and 90 days for annual reports. Criteria: Head Start program requirements and grant agreements require that semi-annual and annual financial and performance reports be submitted within established deadlines (generally 30 days for semi-annual reports and 90 days for annual reports) to ensure timely monitoring and reimbursement by the awarding agency. Additionally, 2 CFR §200.328 requires recipients to submit performance reports at the frequency required by the federal awarding agency. Effect: Untimely submission of required reports increases the risk of noncompliance with federal program requirements and may result in delayed reimbursements, reduced oversight by the awarding agency, and potential funding consequences. Continued delays also indicate a breakdown in internal controls over grant compliance and reporting. Cause: The District does not have formalized procedures or a monitoring system in place to ensure required Head Start reports are prepared, reviewed, and submitted within required timeframes. Recommendation: We recommend the District implement policies and procedures to ensure timely preparation and submission of all required Head Start reports, including: • Establishing a reporting calendar with clearly defined deadlines, • Assigning responsibility for report preparation and review, • Implementing a tracking mechanism to monitor report status and submission dates, and • Performing supervisory review to ensure compliance with required timelines prior to submission.