Head Start Cluster 93.600 Material Weakness Internal Control over Reporting 2025-001 Condition: The annual report (Form SF 425) for the year ended July 31, 2025 required to be submitted by October 29, 2025 was filed late on November 5, 2025. Criteria: Instructions to Form SF 425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted above, the July 31, 2025 report has since been filed and accepted by the federal agency. Management’s Response: Management has made revisions to internal controls in order to ensure reports are submitted timely. Internal deadlines have been established requiring the Head Start Director to submit required financial and program data to the Grants/Compliance Officer at least 15 days prior to the federal reporting due date. The Head Start Director will sign an annual acknowledgement of reporting responsibilities and deadlines. The Grants/Compliance Officer will maintain a reporting calendar and notify the Head Start Director of pending due dates to ensure timely receipt of information. If required information is not received by the internal deadline, the issue will be escalated to College executive management (the President and Vice President of Business) for immediate resolution. The Grants/Compliance Officer in coordination with the Head Start Director are responsible for the implementation of this corrective action. The plan will be completed by June 30, 2026. If there are any questions regarding this plan, please contact Tanya Garnenez, Vice President of Business, at 605-455-6011. Respectfully, Tanya Garnenez, Vice President of Business Oglala Lakota College Kyle, South Dakota