Finding Text
Finding 2023-04–Reporting
Nonmaterial Noncompliance–Reporting
Identification of the federal program:
U.S. Department of Health and Human Services
Direct Award
Program Name: Head Start Cluster
ALN # 93.600
Criteria: The special reporting requirement under the Head Start program in the OMB Compliance Supplement requires the SF-429 – Real Property Status Report to be filed annually based upon the end of the budget period. The annual SF-429 is required for all grantees and must indicate whether the grantee has reportable real property.
Condition: The Organization did not complete and submit their required SF-429 reports for the year ended September 30, 2023 to the federal grantor until July 2024.
Cause: The SF-429 reports were not submitted to the grantor prior to the required due dates.
Effect: The lack of timely submission could potentially delay the ability of the federal government to monitor the Organization.
Questioned costs: None
Context: No monetary value or effect on population as the condition relates to the late filing of the SF-429 report.
Repeat finding: No
Recommendation: We recommend the Organization review the reporting requirements with the grantor directly and create a schedule that includes due dates for each reporting requirement so they are timely submitted in the future.
Views of responsible officials and planned corrective actions: Management agrees with the finding. See corrective action plan.