Finding Text
Federal Agency: Department of Health and Human Services Federal Program Name: Head Start Assistance Listing Number: 93.600 Federal Award Identification Number and Year: 01HP000635 Award Period: 9/1/2024 – 8/31/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Head Start requires recipients to submit SF-429A (Real Property Status Report) and the SF-425 by the specified deadline to ensure compliance. Condition: During our reporting compliance testing, CLA identified two instances where the report was submitted subsequent to the required due date. Questioned costs: N/A Context: The SF-425 report and SF-429A report is a mandatory submission for organizations who receive Head Start funding. Cause: The organization did not consistently enforce its internal controls over reporting requirements. Effect: Failure to submit the SF-429A report and SF-425 report timely. Repeat Finding: N/A Recommendation: CLA recommends that management review and update internal controls over reporting requirements to prevent untimely submissions. Views of responsible officials: There is no disagreement with the audit finding.