Finding 1096355 (2024-002)

2024-002: Report Filed Late – Significant Deficiency Federal Programs U.S. Department of Health and Human Services – Head Start Cluster, AL # 93.600 Criteria The compliance supplement used during single audit testing specified the timely filing of the annual SF-425, Federal Financial Report in order to be in compliance. Condition The Partnership failed to timely submit the annual SF-425, Federal Financial Report, by May 1, 2024, to the Department of Health and Human Services. Cause The report was not uploaded into the reporting system and as such, management was unable to prepare the report by the due date as there was nothing uploaded to prepare. Management had to contact the regional office to have them upload the report, which resulted in the report being filed after the due date had passed. Effect The Partnership was not in compliance with reporting requirements under the grant. Questioned Costs None. Repeat Finding This is a new finding. Recommendation We recommend Management implement timelines to make sure reports are filed appropriately. Views of Responsible Officials The Partnership agrees with this finding.