Finding 1073197 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-13

AI Summary

  • Core Issue: The SF-429 Real Property Status Report was not filed for the Head Start grant program.
  • Impacted Requirement: Annual filing of the SF-429 is mandatory for all grantees to report real property status.
  • Recommended Follow-up: Ensure timely submission of reports based on grant end dates to strengthen program controls.

Finding Text

Reference # and Title: 2023-001 Head Start Reporting Entity-wide or program/department specific: This finding relates to the Head Start grant program AL#93.600 for the federal award year 2023 received directly from the U. S. Department of Health and Human Services. Criteria or specific requirement: SF-429 Real Property Status Report form is 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 found: While testing the Head Start federal program, it was noted that the SF-429 had not been filed. Context: When reviewing the budget period, the grant that ended during the fiscal year was 06CH012189, which ended on July 31, 2023. In talking with the Program Director, she stated that she tried to file the submission, but the federal government didn’t have it out there available. However, she was attempting to complete the SF-429 in June and not after or at the budget period of July. Cause: Required submission of the SF-429 was incorrectly attempted by the Program Director. Effect: The program controls over reporting are weakened. Recommendation to prevent future occurrences: The program director should ensure reports are submitted timely based on applicable grant ending date. Origination date and prior year reference (if applicable): This finding originated in the current year. View of responsible official: We attempted to file this report in June, it was not available at that time, it was available later in the year. We have added this task to our to do calendar for when Head Start Program ends.

Categories

Reporting Equipment & Real Property Management

Other Findings in this Audit

  • 496755 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.871 Section 8 Housing Choice Vouchers $744,299
93.568 Low-Income Home Energy Assistance $702,789
20.509 Formula Grants for Rural Areas and Tribal Transit Program $303,670
10.558 Child and Adult Care Food Program $220,222
93.569 Community Services Block Grant $168,767
93.600 Head Start $15,155