Finding 45217 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Issue: The final SF425 report for the Head Start program was submitted two days late.
  • Requirements Impacted: Quarterly and final SF425 reports must be submitted on time as per DHHS Grant Policy.
  • Follow-Up: Strengthen internal controls to ensure timely compliance with reporting deadlines.

Finding Text

Program Name ? Head Start and Early Head Start CFDA Number ? 93.600 Pass through Entity ? N/A Finding Type ? Significant Deficiency and Noncompliance Criteria ? As per DHHS Grant Policy, the Agency must submit quarterly SF425 reports within 30 days after the close of each quarter and final SF425 reports within 150 days after the end of the grant period. Condition and Description ? During our audit, we noted that the final SF425 report was submitted two days after the due date. Questioned Costs ? None Identification of a Repeat Finding ? This is not a repeat finding from the prior year audit. Cause/Effect ? Due to administrative issues the report was submitted two days after the deadline. Recommendation ? We recommend the Agency strengthens internal controls over reporting compliance to adhere to applicable reporting requirements.

Corrective Action Plan

TOFMHS will implement a Preparer of the SF 425 wherein the reports will be ?Prepared? by the Fiscal Officer, and ?Certified? by the Program Director, who will have that role in PMS (Payment Management System).

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $202,473
10.558 Child and Adult Care Food Program $9,380