Finding 1162706 (2023-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2025-11-19

AI Summary

  • Core Issue: The Agency failed to submit required SF 425 reports on time, indicating a significant deficiency in compliance.
  • Impacted Requirements: Reports were submitted late, violating DHHS Grant Policy deadlines for both semiannual and annual submissions.
  • Recommended Follow-up: Strengthen internal controls to ensure timely compliance with reporting requirements and prevent future occurrences.

Finding Text

Program Name – Head Start Federal Assistance Listing Number – 93.600 Pass-through Entity – N/A Finding Type – Significant Deficiency and Noncompliance Criteria – As per DHHS Grant Policy, the Agency must submit the semiannual SF 425 reports within the specific time period as stated in the grant agreement and annual SF 425 reports for ARP and CRRSA grants on or before July 30, 2023. Condition – During our audit, we noted that one semiannual and annual SF 425 report and annual SF 425 reports for ARP and CRRSA were submitted after the due date. Questioned Costs – Unknown Identification of a Repeat Finding- This is a repeat finding and was identified in the previous year’s report as finding # 2022-02. Cause/Effect – The Agency is not in compliance with the reporting requirements. Recommendation – We recommend the Agency strengthen internal controls over reporting compliance to adhere to applicable reporting requirements.

Corrective Action Plan

Confirm the specific reporting periods and deadlines for all DHHS grants, including ARP and CRRSA grants. Ensure semiannual SF-425 reports are submitted within the deadlines outlined in the grant agreements, and annual SF-425 reports for ARP and CRRSA grants Maintain documentation of submission dates and retain copies of all reports for audit and compliance purposes. Establish an internal calendar and reminder system to track future SF-425 reporting deadlines to prevent delays.

Categories

Reporting Subrecipient Monitoring Significant Deficiency

Other Findings in this Audit

  • 1162704 2023-003
    Material Weakness Repeat
  • 1162705 2023-004
    Material Weakness Repeat
  • 1162707 2023-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.558 CHILD AND ADULT CARE FOOD PROGRAM $145,720
93.600 HEAD START $111,453