Finding Text
2022-002 ? Reporting Federal program information: Funding Agency: U.S. Department of Health and Human Services Title: Head Start and Early Head Start Assistance Listing Number : 93.600 Award Number: 06CH011997 Award Period: July 1, 2021 ? December 31, 2021 Criteria: Quarterly and semi-annual interim SF-425 Federal Financial Reports reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 120 days after the end of each reporting period. Condition: The budget and project period for this grant award was from July 1, 2021 through December 31, 2021. YDI filed the annual SF-425 report and the semi-annual SF-425 after the required due date. Questioned Costs: None. Context: One semi-annual report and one annual report, which were submitted on July 24, 2022. Cause and Effect: YDI experienced significant turnover in the Budget Analyst position during 2022. As a result, Head Start and Early Head Start programs are not in compliance with reporting requirements. Auditor?s Recommendation: All reports should be submitted as specified in the grant agreements. The directors and grant accounting personnel should utilize the detailed calendar that is in place to ensure reports are submitted in accordance with the grant agreements. Reports should be reviewed by an appropriate independent person. Management?s Response: YDI concedes the agency was delinquent in reporting for the SF-425 annual report due January 30, 2022. This report was filed on July 24, 2022. YDI can report the SF-425 semi-annual report due October 30, 2021 was submitted October 29, 2021; the SF-425 final report due April 30, 2022 was filed on April 29, 2022; the SF-425 semi-annual report due July 30, 2022 was filed on July 15, 2022; and the SF-425 final report due on April 30, 2023 was filed on March 31, 2023. For the last 36 months, YDI has experienced shortage of qualified personnel in most facets of its business due to COVID impacts, the ?great resignation? of employees who left looking for better pay and advancement. YDI?s Finance Department was no exception to this situation in the position of Budget Analyst for Head Start, having four people assigned from March 2020 to February 2022. The current Budget Analyst began his work in February 2022 and he has been instrumental in addressing and correcting this finding.