Finding 45440 (2022-002)

- Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-12-21

AI Summary

  • Core Issue: The semi-annual Federal Financial Report for the Head Start program was filed late, missing the January 30, 2022 deadline.
  • Impacted Requirements: This noncompliance affects the reporting obligations under the Head Start program, specifically the timely submission of financial reports.
  • Recommended Follow-up: Management should continue to monitor the reporting calendar and ensure that technical issues are resolved to prevent future delays.

Finding Text

Finding 2022-002 - Financial Reporting Information on the Federal Program: Assistance Listing Number 93.600 - Head Start, U.S. Department of Health and Human Services. Award Number: 04CH011104-03-03. Compliance Requirements: Reporting. Type of Finding: Noncompliance. Criteria: The Head Start program requires the semi-annual report to be filed by January 30, 2022. Condition: For the year ended June 30, 2022, we reviewed the semi-annual Federal Financial Report and noted that it was not filed within the required time period. Cause: Management experienced technical issues when submitting the semi annual Federal Financial Report and it was not submitted on time due to error. Effect or Potential Effect: VCM is not in compliance with the reporting requirements for the program. Context: The semi-annual Federal Financial Report was due by January 30, 2022 but was not filed until March 11, 2022. Views of Responsible Official: Management has established a calendar for all Federal Financial Reporting. The contract CFO prepares the FFR?s, they are reviewed and approved by the Executive Director who then files the report. The contract CFO and Executive Director check the Payment Management System to verify all reports have been timely filed. The contract CFO and Executive Director have also attended FFR training provided by EHS.

Corrective Action Plan

Management has established a calendar for all Federal Financial Reporting. The contract CFO prepares the FFR?s, they are reviewed and approved by the Executive Director who then files the report. The contract CFO and Executive Director check the Payment Management System to verify all reports have been timely filed. The contract CFO and Executive Director have also attended FFR training provided by EHS.

Categories

Reporting

Other Findings in this Audit

  • 45439 2022-001
    Significant Deficiency
  • 621881 2022-001
    Significant Deficiency
  • 621882 2022-002
    - Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $74,494
10.558 Child and Adult Care Food Program $68,361