Audit 43364

Finding 2022-001: Reporting Department of Health and Human Services - AL #93.600 Grant Funding Source Grant Period Head Start #07CH011877-01 Department of Health and Human Services 12/01/2020 - 11/30/2021 Questioned costs: None How the questioned costs were computed: N/A Criteria: Section 75.341 Financial Reporting of 45 CFR Part 75 states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Head Start Program Instruction ACF-PI-HS-04 indicates the due dates for each budget period and what is required to be included in Box 12 ? Remarks on the final Federal Financial Report. Condition: During the audit, Wipfli LLP observed that the final Federal Financial Report (SF-425) for the 07CH011877-01 grant was not filed on time. The final report was due on January 30, 2022 and was not filed until June 10, 2022. In addition, the related SF-429A was submitted on August 17, 2022, when it was due January 30, 2022.. Cause: Southern Iowa Economic Development Association dba Sieda Community Action did not file the required financial reports for the above grants in a timely manner in part due to transitions in the fiscal department. Effect: As a result of the matters noted above, Southern Iowa Economic Development Association dba Sieda Community Action was not in compliance with the reporting standard due to a significant deficiency in internal controls. Recommendation: We recommend Southern Iowa Economic Development Association dba Sieda Community Action implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadlines. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.

Finding 2022-001: Reporting Department of Health and Human Services - AL #93.600 Grant Funding Source Grant Period Head Start #07CH011877-01 Department of Health and Human Services 12/01/2020 - 11/30/2021 Questioned costs: None How the questioned costs were computed: N/A Criteria: Section 75.341 Financial Reporting of 45 CFR Part 75 states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Head Start Program Instruction ACF-PI-HS-04 indicates the due dates for each budget period and what is required to be included in Box 12 ? Remarks on the final Federal Financial Report. Condition: During the audit, Wipfli LLP observed that the final Federal Financial Report (SF-425) for the 07CH011877-01 grant was not filed on time. The final report was due on January 30, 2022 and was not filed until June 10, 2022. In addition, the related SF-429A was submitted on August 17, 2022, when it was due January 30, 2022.. Cause: Southern Iowa Economic Development Association dba Sieda Community Action did not file the required financial reports for the above grants in a timely manner in part due to transitions in the fiscal department. Effect: As a result of the matters noted above, Southern Iowa Economic Development Association dba Sieda Community Action was not in compliance with the reporting standard due to a significant deficiency in internal controls. Recommendation: We recommend Southern Iowa Economic Development Association dba Sieda Community Action implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadlines. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.