Finding Text
United States Department of Health and Human Services Direct funding Program: Head Start CFDA: 93.600 Grant Number: 04CH011788-05-01 and 04CH012862-01-00 Noncompliance / Significant Deficiency Reporting Criteria The grant requires semi-annual and annual reporting expenditures incurred for awards. Semi-annual SF-425 report were due March 1, 2025 and October 31, 2025. The annual SF-425 report was due October 31, 2025. Condition The Center failed to submit timely semi-annual and annual reports for the grant periods ending January 31, 2025, and July 31, 2025. They were all submitted late. Cause Reporting deadlines are not being appropriately tracked and monitored. Effect The Center was required to file the reports late to rectify the matter. Recommendation We recommend management review current controls over reporting to ensure timeliness of report submissions. Management's Response Management agrees with our recommendation and finding. The delinquent reports have been prepared and submitted as of audit issuance. As such, a different individual will be monitoring and tracking the reporting requirements.