Finding Text
FINDING #2023-001
Delayed Submission of SF-425 Federal Financial Report - Noncompliance and other matter
Federal Program Information:
Funding Agency: U. S. Department of the Health and Human Services
Program Title: Head Start
Federal Assistance Listing Number: 93.600
Grant Number: 90CI01001104
Criteria or Specific Requirement:
According to the Uniform Guidance Compliance Supplement, quarterly and semi-annual interim reports
shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be
submitted no later than 90 days after the end of each reporting period.
Condition:
The Tribe did not submit the following quarterly Federal Financial Reports (SF-425) within the due date.
Type of Report Reporting Period End Date Due Date Submitted
SF-425 2nd Semi-annual 06/30/2023 01/31/2024 05/23/2024
SF-425 Annual 12/31/2023 03/31/2024 06/03/2024
[ ] Compliance and Other Matter [ X ] Significant Deficiency [ ] Material Weakness
Cause:
The primary cause of these delays was the failure to track or monitor deadlines effectively, which resulted
in missed submission dates. This oversight in deadline management contributed significantly to the late
submission of the reports.
Effect:
The late submission of these reports may lead to adverse consequences such as potential penalties or
administrative actions from the federal agency, impaired accuracy and timeliness of financial information,
and increased risk of non-compliance with federal funding requirements.
Questioned Costs:
Not applicable
Auditor's Recommendation:
We recommend submitting any overdue reports, establishing a deadline tracking system with reminders,
providing staff training on reporting requirements, and periodically reviewing internal processes to ensure
timely submissions.
Repeat Finding:
Not applicable