Finding 41942 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-10-01

AI Summary

  • Core Issue: The Organization failed to submit the required reporting package for federal awards on time, leading to material noncompliance.
  • Impacted Requirements: The submission deadline for the Data Collection Form and Reporting Package was missed, violating Uniform Grant Guidance.
  • Recommended Follow-up: Implement policies to ensure timely submission of audit reports and related documentation in the future.

Finding Text

Finding 2022-002 ? Late Filing of Required Reporting of Federal Awards/Grant (Material Noncompliance) (Significant Deficiency) Head Start Program - CFDA No. 93.600; Award No. 02CH011916-01-02; Grant Period - Year Ended December 31, 2022 and Early Head Start Program ? CFDA No. 93.600; Award No. 02CH011319-02-03; Grant Period - Year Ended December 31, 2022 Statement of Condition: The Organization?s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within nine months after year end as the Organization was unable to provide documentation to be completed timely, resulting in delinquent required reporting to the Federal Clearinghouse. Criteria: A nonfederal entity that expends $750,000 or more during the nonfederal entity's fiscal year in Federal awards must have a single or program specific audit conducted that year in accordance with the provisions of the Uniform Grant Guidance, Part 200, "Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Subpart F, Audit Requirements." The federal single audit must be completed and the data collection form and the reporting package (as defined in the Uniform Grant Guidance) be submitted within 30 days after receipt of the auditors' report or nine months after year end, whichever comes earlier. The reporting package includes a copy of the Organization?s audited financial statements and the federal single audit report. Cause: The Organization?s Data Collection Form and Reporting Package was not submitted to the Federal Clearinghouse within the due date of September 30, 2022 as the audit was unable to be completed prior to this date, resulting in delinquent required reporting to the Federal Clearinghouse. Effect: The Organization is not in compliance with the Uniform Grant Requirements. Recommendation: We recommend the Organization establish policies and procedures to ensure the federal single audit reporting package is submitted timely. Views of Responsible Officials and Planned Corrective Actions: The Organization will not be required to file a federal single audit reporting package for 2022 as it will no longer have federal funding over $750,000 in subsequent years.

Corrective Action Plan

As of January 1, 2023, LEAP, Inc. is no longer operating the Head Start and Early Head Start Programs. Therefore the auditee did not submit a corrective action plan.

Categories

Allowable Costs / Cost Principles Reporting Significant Deficiency Matching / Level of Effort / Earmarking Special Tests & Provisions

Other Findings in this Audit

  • 41941 2022-001
    - Repeat
  • 41943 2022-001
    - Repeat
  • 41944 2022-002
    Significant Deficiency
  • 618383 2022-001
    - Repeat
  • 618384 2022-002
    Significant Deficiency
  • 618385 2022-001
    - Repeat
  • 618386 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $1.26M
93.600 Early Head Start $431,899
10.558 Child and Adult Care Food Program $100,367