Finding Text
2023-003 – Reporting
FALN: 93.600
Name of Program or Cluster: Head Start Cluster – Head Start
Federal Agency: Department of Health and Human Services
Pass-through Entity: New York City (“NYC”) Department of Education
Compliance Requirement: Reporting
Condition
The required annual report on real property, the SF-429 – Real Property Status Report, was not filed.
Criteria
Reporting – The organization should retain all financial records, reports, supporting documents, statistical records, and all other records pertinent to the award for a period of three years from the date of submission of expenditure/claim under 2 CFR 200.334.
Cause
The Settlement did not have adequate controls and procedures in place to identify reporting requirements and ensure reports were filed in a timely manner.
Effect
Reports not filed, reviewed, or signed may cause inaccurate information at the award agency and could cause delays in payments or impact future funding. Questioned Costs
None
Recommendation
We recommend that the Settlement revise its documentation storage and retention procedures to ensure maintenance of required documentation. In addition, management should implement policies and procedures to ensure required reports are completed and filed by their respective due dates as required by the grant agreement and the Uniform Guidance
Views of Responsible Officials
See Corrective Action Plan in Appendix 2.