Finding Text
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the federal program guidelines, the Organization is required to file the SF-429 Real Property Status Report, SF-429A General Reporting, and the SF-425 Federal Financial Report. The Organization should have internal controls over the preparation and timely submission of these required reports.
CONDITION: The Organization did not have adequate internal controls over the preparation and timely submission of the required reports for their major federal program.
CAUSE: The Organization has established controls and procedures over reporting; however, the controls are not operating effectively.
EFFECT: The Organization’s SF-429 was filed approximately 45 days after the prescribed due date. The Organizations SF-425 was filed with inaccurate information.
RECOMMENDATION: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines with accurate information.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana has engaged in fiscal integrity training through the EHS program and has established internal controls for financial reporting. We have designated staff and established timelines to ensure timely completion of reporting.