Finding 28320 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-29

AI Summary

  • Core Issue: The grantee did not comply with grant terms regarding timely and accurate submission of SF-429 reports.
  • Impacted Requirements: Uniform Guidance mandates annual filing of SF-429 reports and effective internal controls over federal awards.
  • Recommended Follow-Up: Implement stronger internal controls for report filing and ensure management stays updated on compliance requirements.

Finding Text

Item 2022-002 Reporting Head Start and Early Head Start Assistance Listing #93.600 Head Start Grant No. 04CH011514-02-00 U.S. Department of Health and Human Services Federal Award Year - 2022 Condition ? The grantee failed to comply with the terms of the grant award related to the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMC No. 4040-0016) reports. Adequate controls were not in place to ensure reports were being filed accurately and timely. Criteria ? The Uniform Guidance requires that the Agency file forms SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) annually based upon the end of the budget period. 2 CFR.200.303a requires the Agency to establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Cause - Management did not have adequate controls in place to ensure the accurate and timely submission of the report. Questioned Costs ? Not applicable. Effect ? Failure to submit the SF-429 ? Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016) reports accurately and timely results in noncompliance with the federal statute. Recommendation ? We recommend the Agency implement internal controls, which will ensure the accurate and timely filing of the reports listed under Special Reporting in the Uniform Guidance. Management and the board of directors should continually be aware of the compliance requirements and related changes in the applicable compliance requirements associated with its federal awards programs. Management?s Response ? See ?Corrective Action Plan?

Corrective Action Plan

Item 2022-002 ? Reporting Contact person: Jeanne Garrett Management?s Response ? The SF-429 Real Property is filed annually on the Grant Solutions Website. The report was filed as a ?no change in property? status report without the attachments. Training provided by a fellow Fiscal Officer on July 31, 2023 showed Attachment A for each property with Federal Interest had to be attached to the report annually even with no changes. The Grants Solution help desk added the current years so the information can be properly released and manually added to the reports. The reports are electronically signed with the preset signature of the Fiscal Officer. The report will in the future be printed and signed by the Executive Director to ensure the report is filed timely and accurately.

Categories

Reporting Equipment & Real Property Management Matching / Level of Effort / Earmarking Internal Control / Segregation of Duties

Other Findings in this Audit

  • 28321 2022-001
    Material Weakness
  • 604762 2022-002
    Significant Deficiency
  • 604763 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.568 Covid-19 Low-Income Home Energy Assistance $2.06M
93.600 Head Start $1.28M
93.569 Community Services Block Grant $419,903
10.558 Child and Adult Care Food Program $368,926
93.600 Covid-19 Head Start $350,587
93.499 Covid-19 Low Income Household Water Assistance Program $262,838
93.569 Covid-19 Community Services Block Grant $214,038
93.558 Temporary Assistance for Needy Families $113,000
81.042 Weatherization Assistance for Low-Income Persons $53,119
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $50,000
93.568 Low-Income Home Energy Assistance $33,770
21.019 Covid-19 Coronavirus Relief Fund $15,000
97.024 Covid-19 Emergency Food and Shelter National Board Program $5,457
93.575 Child Care and Development Block Grant $1,750
97.024 Emergency Food and Shelter National Board Program $1,561
96.001 Social Security_disability Insurance $220