Finding Text
Finding 2025-001 Single Audit Report Submission - Reporting Assistance Listing No. 93.600 Head Start U.S. Department of Health and Human Services, passed through the City of New York Department of Education, Contract Nos. FV9050265, FV9251511, FV9251543, FV9257812 Criteria: Pursuant to the Uniform Guidance, organizations expending federal financial assistance in excess of $750,000 in a fiscal year are required to submit the data collection form and reporting package by the earlier of either 30 days after receipt of the auditor’s report, or nine months after the end of the fiscal year end date. Condition: The completion of the Organization’s Single Audit was delayed. Hence, the Single Audit reporting deadline was not met. Cause: The reporting package was not submitted within the required timeframe. Management noted that the delay resulted from the timing of final budget approvals by the funding agency, which impacted completion of the audited financial statements. Effect: The Organization failed to submit the Single Audit reporting package for the year ended June 30, 2025 on time. Questioned costs: None. Recommendation: The Organization’s management should try its best to aim to complete the Single Audit in a timely manner and meet the reporting deadline. Views of Responsible Officials: We acknowledge the finding related to the delayed submission of the Single Audit report and appreciate the recommendation provided.