Finding Text
Item 2024-002 - Reporting - Significant Deficiency
Name of Federal Agency: United States Department of Health and Human Services Federal Program Name: Early Head Start (EHS)
Assistance Listing Number 93.600
Federal Award Identification Number and Year: 04HP000377-04-2023 04CH011372-04-2023 04HE001247-001-2023
Criteria
Program regulations and contracts require timely submission of SF-425 FFR reports to the regulatory agent as specified in 2 CFR section 200.328.
Condition
Durham’s Partnership for Children did not submit timely SF-425 FFR reports related to ongoing 2023 EHS grants.
Cause
Management does not have controls in place to ensure timely data compilation and reporting.
Effect or Potential Effect
Management is not in compliance with the program guidelines requiring timely reporting to the regulatory agent.
Questioned Costs: N/A
Context
During testing of the reporting compliance requirement for EHS, it was noted that there were severe delays in submission of all required reports from the current year. The delay in timing of the report filings relates to the availability of accurate financial data (Finding No. 2024-001).
Identification of Repeat Finding: Not a repeat finding.
Recommendation
Management should implement procedures to ensure timely submission of required reports to the regulatory agent.
Reporting Views of Responsible Officials
The finance director has been replaced by a qualified CPA. Support from an external content specialist was secured to train the current CFO on the proper preparation of the SF-425 reports. Reporting has been brought current. Alert emails from HSES are being reviewed by leadership and the HSES website is being monitored for submission deadlines. Priority is given to ensure timely deliverables.