Finding Text
Section III - Federal Award Findings and Questioned Costs
Finding 2022-002: Reporting
Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: June 1, 2021 through May 31, 2022.
Criteria: Section 200.237 of the Uniform Guidance states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Head Start Program Instruction ACF-PI-HS-04 indicates the due dates for each budget period and what is required to be included in Box 12 – Remarks on the final Federal Financial Report.
Condition: During the audit, Wipfli LLP observed that the final Federal Financial Report (SF-425) for this grant was not filed on time. The final report was due on October 31, 2022, and was not filed until January 18, 2023.
Cause: Northwest Montana Head Start, Inc. did not file the required financial reports for the above grant in a timely manner.
Effect: As a result of the matters noted above, a significant deficiency exists in internal control over reporting.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend Northwest Montana Head Start, Inc. implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines and requirements.
View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.