Finding 1142181 (2024-002)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-06-23

AI Summary

  • Core Issue: The Organization lacks effective internal controls for timely and accurate submission of required federal reports.
  • Impacted Requirements: Reports such as SF-429 and SF-425 were submitted late and contained inaccuracies, violating federal program guidelines.
  • Recommended Follow-Up: Review and strengthen reporting procedures to ensure compliance with submission timelines and accuracy of information.

Finding Text

U.S. Department of Health and Human Services: 2024-002 Reporting Fiscal year finding initially occurred: 2021 Head Start Cluster (93.600) CRITERIA: In accordance with the federal program guidelines, the Organization is required to file the SF-429 Real Property Status Report, SF-429A General Reporting, and the SF-425 Federal Financial Report. The Organization should have internal controls over the preparation and timely submission of these required reports. CONDITION: The Organization did not have adequate internal controls over the preparation and timely submission of the required reports for their major federal program. CAUSE: The Organization has established controls and procedures over reporting; however, the controls are not operating effectively. EFFECT: The Organization’s SF-429 was filed approximately 61 days after the prescribed due date. Additionally, the Organization’s SF-425 was filed 1 day late and with inaccurate and incomplete information. RECOMMENDATION: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines and with accurate and complete information. MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana has committed to ensure internal controls for financial reporting and to consistently submitting timely and accurate reports. Due to the change in the Finance Director, we have established a master calendar and timelines to ensure timely reporting.

Categories

Reporting

Other Findings in this Audit

  • 565738 2024-001
    - Repeat
  • 565739 2024-002
    - Repeat
  • 565740 2024-003
    Material Weakness Repeat
  • 565741 2024-004
    Significant Deficiency Repeat
  • 1142180 2024-001
    - Repeat
  • 1142182 2024-003
    Material Weakness Repeat
  • 1142183 2024-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $1.92M
21.027 Coronavirus State and Local Fiscal Recovery Funds $154,196
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $80,345
10.558 Child and Adult Care Food Program $64,309