Finding Text
Federal Program: U.S. Department of Health and Human Services Head Start Cluster, Assistance Listing Number 93.600, 06CH011572 Criteria: Under Head Start reporting requirement, the Agency is required to submit SF-425 reports within certain time frames. Condition: The population of reports due during the fiscal year included 1 semi-annual reports, and 1 annual report. The semi-annual report and the annual reports for the period ended December 31, 2024 were due by July 30, 2024 and March 31, 2025, respectively. The semi-annual and annual reports were submitted February 13, 2025 and April 1, 2025, respectively. Statistically Valid Sample: N/A Cause: The Agency did not have adequate internal controls in place to ensure that the SF-425 reports were submitted timely. Effect: The Agency is non-compliant with Head Start reporting requirements. Questioned Costs: None Repeat Finding: Yes – 2024-001 Recommendation: We recommend that the Agency implement procedures to ensure all federal reports are submitted by the required deadlines, The Agency should consider implementing a centralized reporting calendar with automated reminders to ensure timely submission of all required reports. Views of Responsible Officials: During the fiscal year ended June 30, 2025, the Agency was required to submit a semi-annual and an annual Federal Financial Report (FFR) Standard Form 425 for the reporting period ended December 31, 2024 for its Head Start program. These reports were due July 30, 2024 for the semi-annual report and March 31, 2025 for the annual reports. The semi-annual and annual reports were subsequently submitted on February 13th and April 1st, 2025, respectively. The Agency acknowledges the importance of adhering to reporting deadlines and has taken steps to mitigate the risk of late reporting in the future by enabling report reminders in the reporting system to notify us when critical financial reports are due.