Finding 404716 (2023-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-29

AI Summary

  • Core Issue: The Organization missed the deadline for the Tangible Personal Property Report (SF-428) required by the grant agreement.
  • Impacted Requirements: Non-compliance with grant reporting obligations can lead to penalties or funding issues.
  • Recommended Follow-Up: Implement procedures to ensure timely submission of all required reports to avoid future delays.

Finding Text

Federal Agency: U.S. Department of Health and Human Services ALN(s): 93.600 Grant Number(s): 5HE000999-01-01 - ARPA Criteria: Per the grant agreement various reports are required to be filed with specified due dates. One of these reports is the Tangible Personal Property Report (SF-428). Condition: The Organization failed to submit the SF-428 report on time. Cause: The Organization has experienced key personnel turnover, and this combined with the number of new grants the Organization is managing, the deadline was missed. Effect: The Organization is not in compliance with the grant agreement. Perspective: The report was due by July 30, 2023. When the Organization realized the report was delinquent it subsequently filed the report, which was in February 2024. Recommendation: Procedures should be put in place to ensure required reports are filed on time.

Corrective Action Plan

The Finance Director worked with the ECE Director and the regional Office of Head Start to gain access to the required reporting websites and has been added to all open grants. In addition, with knowledge gained from experience in the position over the past year and from discussions with Head Start fiscal staff, there is understanding that this particular ARPA grant had different reporting dates than the normal Head Start funding cycle which only requires the SF-428 every 5 years. There is also understanding that the SF-428 Tangible Personal Property Report is required in the future even if the report will be zero dollars. In addition, an Outlook calendar has been developed with important financial reporting dates and has reminders set. This calendar is accessible to multiple staff so that if there is future turnover, the information is not lost. Furthermore, a training guide has been developed with information on the required reports and includes directions on how to complete the reports with screenshots of the necessary steps.

Categories

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Other Findings in this Audit

  • 981158 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.231 Emergency Solutions Grant Program $170,168
10.558 Child and Adult Care Food Program $169,411
93.600 Head Start $166,056
64.033 Va Supportive Services for Veteran Families Program $131,966
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $125,021
21.027 Coronavirus State and Local Fiscal Recovery Funds $77,034
93.053 Nutrition Services Incentive Program $71,908
21.023 Emergency Rental Assistance Program $46,891
93.558 Temporary Assistance for Needy Families $31,795
93.569 Community Services Block Grant $30,774
10.568 Emergency Food Assistance Program (administrative Costs) $29,144
93.052 National Family Caregiver Support, Title Iii, Part E $13,197
14.267 Continuum of Care Program $11,483
14.267 Supportive Housing Program $10,416
93.499 Low Income Household Water Assistance Program $7,362
14.239 Home Investment Partnerships Program $6,563
14.267 Consolidated Rapid Re-Housing Program $5,434
14.U01 Emergency Housing Vouchers Program $2,078