Finding Text
Reporting – Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services Criteria The District is required to file Federal Financial Report SF-425 on a semi-annual and annual basis. The semi-annual reports are due within one month of the end of the period. The annual reports are due within three months of the end of the period. Condition Federal Financial Report SF-425’s filed by the District were submitted past the applicable due dates. Context Three reports were required to be submitted by the District during the fiscal year. The semiannual report for the period ending May 31, 2024 with a due date of June 30, 2024 was not originally filed until July 16, 2024. The semi-annual report for the period ending May 31, 2025 with a due date of June 30, 2025 was not originally filed until July 9, 2025. The annual report for the period ending November 30, 2024 with a due date of March 1, 2025 was not originally filed until March 10, 2025. Cause The District’s internal control system did not properly identify the changes to the applicable due dates to ensure timely filing. Effect The District was not in compliance with reporting due dates. Questioned Costs Not applicable. Repeat Finding This is not a repeat finding. Recommendation We recommend the District review their internal controls to ensure any changes to reporting due dates are properly identified. Management’s Response See corrective action plan.