Finding Text
Head Start Cluster – Assistance Listing # 93.600; Reporting Compliance Condition: Garrett County, Maryland, Community Action Committee, Inc. failed to file the Annual Federal Financial Report on time. Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Annual Federal Financial Report by 90 days after the reporting period end date. Criteria: Under Uniform Guidance Reporting compliance requirements the Head Start Cluster is supposed to file the Annual Federal Financial Report by 90 days after the reporting period end date. Context: During the audit, we found that the Annual Federal Financial Report was filled late and that Garrett County, Maryland Community Action Committee, Inc. did not follow their procedures for completing these forms. Cause: Garrett County, Maryland, Community Action Committee, Inc.’s Contract Manager that was responsible for the completion of the Annual Federal Financial Reports in question had issues with the new website that these reports are filed through and the completion of the Annual Federal Financial Reports then were switch to the Director of Administration to complete them. Effect: Garrett County, Maryland, Community Action Committee, Inc. is not in compliance with the Reporting compliance requirements for this grant. As a result, the Committee could have a delay in funding for the Head Start Program due the report being filed late. No questioned costs were noted. Auditor’s Recommendations: Garrett County, Maryland, Community Action Committee, Inc. should work on completing reports earlier when there are new software to complete the reports so the Annual Federal Financial Report can be filed on time, as required and file the Annual Federal Financial Reports on time. Views of Responsible Officials and Planned Corrective Actions: Garrett County, Maryland, Community Action Committee, Inc. agrees with the finding and will file reports timely in the future.