Finding Text
U.S Department of Health and Human Services - Head Start Cluster - AL #93.600 Grant Number: 10CH01165001/10CH01165002/10CH01165001C5/10CH01165001C6 Grant Period: July 1, 2021 to June 30, 2022 Questioned Costs: None How the questioned costs were computed: N/A Condition – During the audit fieldwork, Wipfli, LLP. observed that Form SF 425 Federal Financial Report and SF-429 Notice of Federal Interest for real property were not filed timely. Criteria – Section 200.237 of Uniform Guidance states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award Cause – Head Start of Lane County did not file the required financial and real property reports for the above grants in a timely manner. Effect - As a result of not filing Form SF-425 Federal Financial Report and Form SF-429 Notice of Federal Interest for real property in a timely manner, a significant deficiency exists in internal control of reporting. Recommendation - We recommend management and those charged with governance evaluate the operation of the finance department and implement procedures to ensure that required reports are filed in a timely manner. View of Responsible Officials - Management agrees with the assessment and has committed to a corrective action plan.