Finding Text
2025-003: Late Submission of SF-425 Questioned Costs: None How the questioned costs were computed: N/A Grant Funding Source Grant Period Head Start U.S. Department of Health 06/01/2024 05/31/2025 10CH012611 01 and Human Services Head Start U.S. Department of Health 06/01/2024 04/30/2025 10CH010945 05 and Human Services Condition: Umatilla Morrow Head Start, Inc.'s final SF 425 Federal Financial Reports for the grants ended May 31, 2025 and April 30, 2025 were submitted after the required due date. Criteria: 2 CFR Part 200 subsection 238 requires an organization to submit financial reports as required by the Federal Award. The Head Start award requires a final cumulative SF 425 Federal Financial Report be submitted no later than 120 days after the close of the project period. Cause: During Umatilla Morrow Head Start, Inc.'s transition from a third party fiscal service provider, management at the time was not aware the final reports had not been submitted. Effect: Grant reporting requirements for Umatilla Morrow Head Start, Inc. were not met within the required timeline. Recommendation: Umatilla Morrow Head Start, Inc. should have a method to track required filings to ensure that reports are filed within due dates imposed by funding sources. View of Responsible Officials: Management agrees with the assessment and subsequent to year end, steps were taken to correct the matter.