Finding 1074402 (2023-001)

Finding 2023-001 Program: Department of Health and Human Services: CFDA 93.600 Head Start Cluster Criteria: The Head Start Cluster has financial and special reporting deadlines for the SF-425 and SF-429 forms. Condition: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not timely file the SF-425 and SF-429 forms. Repeat Finding from Prior Year: No Questioned Costs: None Context: Because of significant turnover in the accounting department, the SF-425 annual and semi-annual forms were not submitted by the required deadlines. In addition, the SF-429 forms were submitted late. Effect: The Young Women's Christian Association of Canton, Ohio and Subsidiary did not meet the timeliness reporting compliance requirements for 2023. Cause: Due to turnover at The Young Women's Christian Association of Canton, Ohio and Subsidiary, the SF-425 and SF-429 forms were not filed timely. Recommendation: Complete and file the semiannual SF-425, annual SF-425, SF-429 and SF-429-A to conform with the reporting requirements and put in place controls to ensure future reporting is completed timely. Management Response: The Young Women's Christian Association of Canton, Ohio and Subsidiary agrees with the finding and will implement adequate checks and balances to ensure this oversight does not recur.