FAC Explorer

Finding 1168913 (2025-001)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-01-13
Audit: 381338
Organization: Ccs Early Learning (AK)
Auditor: ALTMAN ROGERS & CO

AI Summary

  • Core Issue: CCS Early Learning missed the 90-day deadline for submitting the semi-annual SF-425 report.
  • Impacted Requirements: Compliance with federal reporting timelines as specified in the grant agreement.
  • Recommended Follow-Up: Management should create a calendar for tracking reporting deadlines to ensure timely submissions.

Finding Text

Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Health and Human Services Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Award Number: 10CH012803-01-00 Award Year: 2024 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: The semi-annual plan/performance SF-425 report must be submitted within 90 days after the grant period ends. Condition and Context: CCS Early Learning did not adhere to the 90 day report submission deadline specified in the grant agreement for semi-annual reports. We reviewed one report and determined it was submitted 30 days after the deadline. Cause: The management assumed that report was already submitted. However, reports were not submitted within the required deadline. Effect: Failure to follow compliance reporting requirements could result in suspension of Federal funding. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that management complies with all reporting requirements as outlined in the program agreement and establish a calendar identifying applicable reporting deadlines. Management response: Management agrees with the finding. See Corrective Action Plan.

Corrective Action Plan

Finding 2025-001 Late Reporting and Noncompliance with Reporting Requirements Name of Contact Person: Abby Miller Corrective Action Plan: Upon learning of the missed reporting deadline, internal corrective action was implemented immediately, by developing a checklist of important dates and deadlines for grants. The Finance Director and Executive Director will meet quarterly to review grant files and all associated deadlines to ensure timely completion, and to keep the checklist up to date. To increase accountability and oversight of compliance, the checklist along with completion dates will be presented at future CCS Finance Committee Meetings. Proposed Completion Date: November 25,2025

Categories

Reporting

Programs in Audit

ALN Program Name Expenditures
93.600 HEAD START $6.19M
10.558 CHILD AND ADULT CARE FOOD PROGRAM $357,252