Finding Text
2022-001: Reporting Federal Agency: Department of Health and Human Services Federal Program: Head Start Cluster Assistance Listing Number: 93.600 Federal Award Identification Number and Year: 05CH011626 ? 2022/2023 & 05CH11421 ? 2022/2023 Award Period: March 1, 2021 to February 28, 2022 and March 1, 2022 to February 28, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, the Organization did not file all of the required SF-425 by the applicable due dates. Support was not maintained that could have indicated timely filing of a portion of the applicable reports. Questioned costs: None Context: During our testing, it was noted the Organization did not consistently complete the required SF-425 reports prior to the applicable due dates. Cause: The Organization did not prioritize the compliance with this provision. Effect: By not completing the required SF-425 reports, the Organization is not in compliance with the terms of the award. Repeat finding: This finding is not a repeat finding. Recommendation: We recommend the Organization review their processes to ensure the required SF-425 reports are completed by the applicable due dates. Views of Responsible Official: There is no disagreement with this finding.