Finding 1176665 (2025-001)

Finding 2025-001: Reporting Type of Finding: Internal Control Over Compliance and Compliance - Significant Deficiency Applicable To: (See "Schedule of Findings and Questioned Costs" for table) Criteria: Temporary Assistance to Needy Families agreements require the Center to prepare and submit quarterly federal financial reports within 45 days after the end of each quarter. Head Start agreement requires the Center to prepare and submit semi-annual and annual federal financial reports within 90 days after the end of each period. In addition, the Center is required to submit final federal financial report within 120 days after the project period ends. Condition/Context: Temporary Assistance to Needy Families: • We noted that 7 out of 11 federal financial reports were submitted late. Head Start: • We noted that 1 out of 1 semi-annual federal financial report was submitted late; • We noted that 2 out of 2 annual federal financial reports were submitted late; and • We were not able to verify submission of 1 out 1 final federal financial report. Questioned costs are not applicable as these instances of noncompliance are procedural in nature and do not represent mischarged amounts to a grant. Cause: Inadequate monitoring of the submission of the required reports resulted in the untimely submission to the granting agency. Effect: Without timely reports, the Center was unable to ensure that the goals and purposes of the grant had been achieved. Repeat Finding from the Prior Audit: No. Recommendation: We recommend that the Center reviews the grant awards and prepares a listing of all the required reports with the required due dates for monitoring purposes and maintains the evidence of submissions. Management’s Response/ Planned Corrective Action: Management acknowledges this finding and will address remediation in the accompanying corrective action plan.