Finding Text
Finding Number: 2025-001 Program: 93.356 – Head Start 93.600 – Head Start Disaster Recovery Compliance: Requirement: Reporting – Data Collection Form and Reporting Package Criteria --- The Uniform Guidance in 2 CFR Section 200.512, Report Submission, establishes that the audit shall be completed, and the data collection form and reporting package shall be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 days after receipt of the auditor’s report or nine (9) months after the end of the audit period unless a longer period is agreed to in advance by the cognizant or oversight agency for audit. Condition --- The reporting package for the fiscal year ended September 30, 2024, was not submitted within the required deadline. Questioned Cost --- Not applicable Context --- This is a condition identified based on review of Uniform Guidance requirements and the grant agreements Effect --- Failure to submit the reporting package timely may result in reduction or loss of federal funding. Cause --- There were delays in the audit process. Recommendation --- We recommend that the Organization meets the reporting deadline by establishing timeline to ensure that the reporting package is submitted to the FAC annually within the required timeframe. Views of Responsible Officials --- Management concurs with the finding. See Current year Corrective Action Plan