Head Start Cluster 93.600
Significant Deficiency
Internal Control over Reporting
2024-001 Condition: As of the January 2025 audit fieldwork date, the annual reports (Form SF 425) had not been filed for the years ended July 31, 2023 or July 31, 2024.
Criteria: Instructions to Form SF-425, Feder...
Head Start Cluster 93.600
Significant Deficiency
Internal Control over Reporting
2024-001 Condition: As of the January 2025 audit fieldwork date, the annual reports (Form SF 425) had not been filed for the years ended July 31, 2023 or July 31, 2024.
Criteria: Instructions to Form SF-425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual
reports no later than 90 days after the reporting period. The reporting period ends July 31.
Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within
established due dates. As noted, the July 31, 2023 and 2024 reports have since been filed and accepted by the federal agency.
Management’s Response: Management will ensure that the Federal Grants Manager has access to all information necessary to submit reports for federal programs. As noted above,
the reports were filed in March 2025 and have been accepted by the federal agency.
If there are any questions regarding this plan, please contact Tanya Garnenez, Vice President of
Business, at 605-455-6011.
Respectfully,
Tanya Garnenez, Vice President of Business
Oglala Lakota College
Kyle, South Dakota