Finding Text
Head Start and Early Head Start, 04CH010844; 93.600; Grant period March 1, 2022 to February 28, 2023 (repeat finding) Condition: There was no evidence that SF-429, Real Property Status Report was filed for the referenced grant period and the SF-425, Federal Financial Report was not timely filed. 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. Forms SF- 425 for the referenced grant period have been submitted as of November 3, 2023.