Finding Text
2025-002 – Pathways, AL# 17.270, HeadStart Cluster, AL# 93.600, Supportive Services for Veteran Families, AL# 64.033, Other Findings Condition The Data Collection Form for the FY25 audit was not submitted to the Federal Audit Clearinghouse by the nine-month March 31, 2026 deadline. Criteria The Data Collection Form is required to be submitted by the earlier of 30 days from audit report issuance or nine months from fiscal year end. Cause The FY25 audit was not completed by March 31, 2026. Effect The Data Collection Form was submitted late. Questioned Cost Amount $-0- Perspective Information N/A Repeat Finding N/A Recommendation Management should take steps to ensure that the audit is completed timely and the Data Collection Form is submitted before the deadline. View of Responsible Officials and Planned Corrective Action Management concurs with the finding and will: • Establish an earlier audit planning timeline with the external auditor to ensure audit fieldwork, review, and issuance are completed prior to federal submission deadlines. • Strengthening coordination between program management and the finance team to ensure year-end reconciliations, schedules, and audit support documentation are completed in a timely manner. • Implement a structured year-end close calendar led by the finance team to support timely audit completion. • Require the finance team to prepare audit support packages earlier in the audit cycle, including trial balances and reconciliation schedules. • Conduct ongoing monthly and quarterly reconciliations to ensure financial records are accurate and audit-ready.