Finding Text
Department of Health and Human Services AL # 93.600 Head Start Cluster
Federal Grantor/
Pass-Through Grantor Grant Number Grant Period
U.S. Department of Health and Human Services 07CH011972-01 04/10/21 – 03/31/22
U.S. Department of Health and Human Services 07CH011972-02 04/10/22 – 03/31/23
U.S. Department of Health and Human Services 07HE000413101C5 04/10/21 – 03/31/23
U.S. Department of Health and Human Services 07HE000413101C6 04/10/21 – 03/31/23
Questioned Costs: None
How were questioned costs computed: Not applicable
Condition: Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not report subaward data through the Federal Funding Accountability and Transparency Act Subaward Reporting
System (FSRS) in a timely manner.
The following is a summary of the results of audit testing for compliance with this requirement:
Transactions Tested 13
Subaward not reported 13
Report not timely 0
Subaward amount incorrect 0
Subaward missing key elements 0
Dollar Amount of Tested Transactions $3,879,898
Subaward not reported $3,879,898
Report not timely $0
Subaward amount incorrect $0
Subaward missing key elements $0
In addition, Young Women’s Christian Association of Metropolitan St. Louis, Inc. did not submit a complete SF- 429-A report in 2022. The SF-429-A filed in 2022 did not include one property acquired
with Head Start funding in a prior year. A Notice of Federal Interest was filed for this property in a prior year.
Criteria: The Federal Funding Accountability and Transparency Act (Pub. L. No. 109-282) (Transparency Act) that are codified in 2 CFR Part 170 requires subaward actions be reported in
FSRS no later than the last day of the month following the month in which the subaward/subaward amendment obligation was made.
SF-429 – Real Property Status Report and SF-429-A General Reporting (OMB No. 4040-0016). These forms are filed annually based upon the end of the budget period. The annual SF-429 is required for
all grantees and must indicate whether the grantee has reportable real property. If so, a separate SF-429-A must be completed for each parcel of real property reported and accompany the annual
SF429.
Cause: Management was unaware of the Transparency Act reporting requirements when Young Women’s Christian Association of Metropolitan St. Louis, Inc. made subgrant awards. Management was unaware
of the requirement to include all reportable property on the SF-429-A report.
Effect: Because of the above conditions, a material non-compliance and a material weakness in internal control over compliance exists.
Recommendation: We recommend that Young Women’s Christian Association of Metropolitan St. Louis, Inc. establish procedures to ensure it is aware of all terms and conditions of its grant awards.
View of Responsible Officials: Management agrees with the assessment and has committed to a corrective action plan.