Finding Text
2023-004 Head Start Reporting Federal Program Information: Funding agency: Department of Health and Human Services Title: Head Start Cluster AL number: 93.600 Questioned Costs: None Criteria – Recipients are required to submit Quarterly and Annual Federal Financial Reports (SF-425) and Real Property Status Reports (SF-429), when applicable, by the deadlines established by the grant agreement and federal reporting requirements. In addition, the single audit package was due to the Federal Audit Clearinghouse within 9 months of fiscal year end, or by March 31, 2024. Condition – During our testing of reporting requirements, we noted that certain required reports and the audit package were not submitted by the required due dates. Cause – Management had not established adequate controls, including monitoring and review procedures, to ensure all required reports were prepared and submitted by their applicable deadlines. Effect – Noncompliance with federal reporting requirements occurred. Specifically: -The fourth-quarter SF-425, due November 30, 2022, was submitted on April 24, 2023. -The SF-429, due November 30, 2023, was submitted on December 18, 2023. - The single audit package was submitted after the due date of March 31, 2024. Recommendation – We recommend management implement and monitor formal reporting controls, including maintaining a reporting calendar, assigning responsibility for report preparation and submission, and performing supervisory review of filing deadlines to ensure all required reports are submitted timely. Views of Responsible Officials – Management agrees with the finding and has developed a corrective action plan.