Finding Text
Condition: SF-425 - Federal Financial Report was not submitted by the due date. Criteria: The Foundation was required to submit the SF-425 semi-annual and annual reports for Grant 04CH01217001 by July 30, 2023 and October 30, 2023, respectively. The semi-annual report was submitted 2 days after the due date and the annual report was submitted 6 weeks after the due date. Cause: The Foundation did not have procedures in place to ensure the reports were submitted timely. Effect: The Office of Head Start received the SF-425 reports beyond the due date. Recommendation: Management should implement procedures to ensure the SF-425 reports are prepared, reviewed, and submitted by the due date. Views of Responsible Officials and Planned Corrective Actions: The Foundation agrees with the finding and procedures have been implemented.