Finding Text
2022-002 ? Reporting Federal program information: Funding Agency: U.S. Department of the Interior U.S. Department of Health and Human Services Title: Administrative Cost Grant for Indian Children, Child Care Development Fund (CCDF) Cluster, Head Start Cluster Assistance Listing Number: 15.046, 93.575/93.596, 93.600 Award Numbers: A17AV00738, A19AV00839, 21QHNMCCDF, 21QHNMCCC5,21QHNMCDC6, 90CIO10089 Award Periods: 7/1/2021?6/30/2022, 10/1/2020?9/30/2023, 12/27/2020?9/30/2023, 10/1/2020?9/30/2024, 6/30/2021?6/30/2022 Criteria: Quarterly SF-425, Federal Financial Reports, are required for the Administrative Cost Grant according to its grant agreement with the Bureau of Indian Education (BIE). Additionally, according to the OMB Compliance Supplement, quarterly SF-425 reports are required for the Head Start Cluster and the annual ACF-696T, Child Care and Development Fund Financial Report for Tribes, is required for the CCDF Cluster. Condition: The Department prepares one quarterly SF-425 for all of the programs awarded under the BIE grant. However, the expenditures of the Administrative Cost Grant are not included in the total expenditures reported in the quarterly SF-425 reports. The Department submitted one of its quarterly SF-425 reports for the Head Start Cluster after the required due date. The Department submitted the annual ACF-696T report for the CCDF Cluster more than 5 months after the required due date. Context: All four quarterly SF-425 reports for the Administrative Cost Grant. One of four quarterly SF-425 reports for the Head Start Cluster. One annual ACF-696T report for the CCDF Cluster. Questioned Costs: None. Cause: Internal control procedures have not been implemented to ensure that the SF-425 and ACF-696T reports are complete and submitted timely. Effect: The Department is not in compliance with the reporting requirements of these programs. Auditor?s Recommendations: The Department should begin including the expenditures of the Administrative Cost Grant in its quarterly SF-425 reports to the BIE. Additionally, the Department should develop and utilize a detailed calendar to ensure reports are submitted in accordance with the grant agreements. Management?s Response: The late report submissions were due to turnover in Finance staff, and in the 2-year vacancy at our Controller?s desk. The Department has recently hired a Controller who has implemented a monthly closing calendar, which will include preparation of all required grant reports. A simple matrix containing due dates for all LDOE grant reports has been created to facilitate this. The completion of the closing calendar will be reviewed and approved monthly by the Executive Director of Finance.