View of Responsible Officials and Planned Corrective Action – Management agrees with and acknowledges Finding 2024-002. The Agency recognizes its responsibility to submit semiannual and annual SF-425 reports accurately and within the deadlines established by the applicable federal award and federal reporting requirements. Management acknowledges that the SF-425 reports identified during the audit were submitted after the required deadlines. The Agency recognizes the need for stronger controls over federal reporting deadlines and monitoring. The Agency will establish a formal Federal Reporting Compliance Calendar that identifies all required federal reports, reporting periods, submission deadlines, responsible staff, supervisory review requirements, and submission dates. For each SF-425 report: 1. The Fiscal Department and Executive/Head Start Director will identify the reporting deadline and responsible preparer. 2. Preparation of the report will begin sufficiently in advance of the federal deadline. 3. Supporting financial records will be reconciled before submission. 4. The report will receive review before submission. 5. Management will verify that the report has been submitted by the required deadline. 6. Documentation of the completed review and submission will be retained. 7. Any anticipated delay will immediately be reported to management so corrective action can be taken. The Agency will also provide applicable fiscal staff with training and written guidance regarding federal financial reporting requirements and deadlines.