Finding Text
Finding 2022-003 ? Material Weakness ? Head Start Program Cluster (CFDA #93.600) Criteria ? Lutheran Social Services of New York was required to submit HS01 report to the Department of Education for the period July 1, 2021 through December 31, 2021 by February 28, 2022 and submitted on March 1, 2022. Condition ? The entity did not submit the report by the date required under the Department of Education. Cause ? The client did not have its accounting records closed by the time of the due date, and therefore was unable to submit the report timely. Effect or Potential Effect ? Untimely reporting delays the receipt of needed resources for the Organization. Questioned Costs ? None Context ? During the course of our audit, it was noted the semi-annual HS01 report was submitted after the required due date. Identification as a Repeat Finding ? Prior year finding #2021-003. Recommendation ? The Consolidated Group should plan to close their accounting records in advance of the due date of reports to ensure timely submission. For the period beginning January 1, 2022, HS01 reporting is no longer required. Views of Responsible Officials ? See corrective action plan.