Finding 200139 (2022-001)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-11-26

AI Summary

  • Core Issue: The real property status report (SF-429) for the Head Start grant was submitted late, breaching federal reporting requirements.
  • Impacted Requirements: Compliance with Section 75.341 of 45 CFR Part 75, which mandates timely financial reporting for federal awards.
  • Recommended Follow-Up: Enhance internal controls and provide staff training on reporting deadlines to ensure future compliance.

Finding Text

Finding 2022-001: Reporting Department of Health and Human Services - AL #93.600 Grant Funding Source Grant Period Head Start #09CH011866-01 Department of Health and Human Services 12/01/2020 - 11/30/2021 Questioned costs: None How the questioned costs were computed: N/A Criteria: Section 75.341 Financial Reporting of 45 CFR Part 75 states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Condition: During the audit, Wipfli LLP observed that the real property status report (SF-429) for the above mentioned grant was not filed on time. The SF-429 for the 09CH011866-01 grant for the period December 1, 2020 to November 30, 2021 was due on January 30, 2022, but was not filed until September 21, 2022. Cause: It is unusual for multiple SF-429's to be due at the same time. In addition, the funding source did not have the SF-429 available for completion for grant 09CH011866-01. It was the combination of these factors that caused this SF-429 to be filed late. Effect: As a result of the matters noted above, The Resource Connection of Amador and Calaveras Counties, Inc. was not in compliance with the reporting standard due to a significant deficiency in internal controls. Recommendation: We recommend The Resource Connection of Amador and Calaveras Counties, Inc. implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadlines. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.

Corrective Action Plan

Based on the information provided on ECP's Grant Notification of Award (NoA): - The ECP Program Director will schedule a calendar event with the Fiscal Coordinator to complete the required reports due. - The events will be scheduled two weeks before the reports are due giving staff the time needed to complete the reports and contact ECP's Grant Management Officer if necessary to correct any mistakes in the reporting systems. - The reports will be completed, reviewed and submitted no later than the required due date. - If the report due dates are not listed on the Notice of Award, staff will follow the report due dates outlined in Early Childhood Learning & Knowledge Center (ECLKC) - The ECP Program Director will communicate with the Policy Council and the Board of Directors sharing what our reporting requirements are and provide a schedule of dates when the reports are due. Person(s) Responsible: Jeanette Allen Timing for Implementation: 11/3/2022

Categories

Reporting Significant Deficiency Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $2.78M
93.575 Child Care and Development Block Grant $1.24M
10.766 Community Facilities Loans and Grants $1.12M
16.575 Crime Victim Assistance $965,072
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $580,533
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $532,887
10.568 Emergency Food Assistance Program (administrative Costs) $525,941
93.558 Temporary Assistance for Needy Families $313,553
93.575 Covid-19 Child Care and Development Block Grant $258,981
93.600 Covid-19 Head Start $163,027
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $143,151
10.568 Covid-19 Emergency Food Assistance Program (administrative Costs) $122,057
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $100,852
10.558 Child and Adult Care Food Program $84,884
16.567 Covid-19 Calico Covid Funding $24,984
93.434 Parent Cafe Training $7,200
21.019 Covid-19 Coronavirus Relief Fund $3,990
10.178 Trade Mitigation Program Eligible Recipient Agency Operational Funds (a) $2,608