Finding 1656 (2022-002)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-11-10
Audit: 2871

AI Summary

  • Core Issue: The agency failed to submit required financial reports (SF-425 and SF-429) for the Head Start grant period.
  • Impacted Requirements: Compliance with U.S. Department of Health and Human Services reporting mandates was not met due to illness and turnover in leadership.
  • Recommended Follow-Up: Ensure all reporting requirements are fulfilled and monitor the implementation of the corrective action plan.

Finding Text

Head Start and Early Head Start, COVID-19 Head Start and Early Head Start, 04CH010844; 93.600; Grant period March 1, 2021 to February 28, 2022 (repeat finding) Condition: There was no evidence that SF-425, Federal Financial Report or SF-429, Real Property Status Report was filed for the referenced grant period. Criteria: Agencies must complete and submit forms SF-425 and SF-429 to the U.S. Department of Health and Human Services. Cause: Illness and subsequent turnover in the CFO and CEO positions resulted in a time period where reporting was not completed. The former CFO was hospitalized numerous times during fiscal years February 2020, 2021, and 2022, including periods when the required reporting would have occurred. Furthermore, the events of the COVID-19 pandemic contributed to further reporting delays. Context: During the compliance audit testing of 93.600, it was determined that the Agency did not adhere to the reporting compliance requirements for the Head Start grant. Recommendation: We recommend the Agency comply with all reporting requirements for the Head Start Grant. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has developed and begun implementation of a corrective action plan

Corrective Action Plan

Management agrees with the finding and has developed and begun implementation of a corrective action plan including filing previously unsubmitted reports.

Categories

Reporting

Other Findings in this Audit

  • 578098 2022-002
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $7.19M
93.575 Child Care and Development Block Grant $291,000
10.558 Child and Adult Care Food Program $78,796
93.568 Low-Income Home Energy Assistance $69,305
93.569 Community Services Block Grant $21,075
97.024 Emergency Food and Shelter National Board Program $8,832
81.042 Weatherization Assistance for Low-Income Persons $6,919
14.169 Housing Counseling Assistance Program $4,014
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $1,000