FAC Explorer

Finding 50020 (2022-001)

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Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 49720
Organization: Lancaster County First Steps to School Readiness Partnership (SC)
Auditor: Scott and Company LLC

AI Summary

  • Core Issue: The Local Partnership missed deadlines for submitting federal reports to HHS.
  • Impacted Requirements: Annual and semiannual 425 forms must be submitted within three months of the report date.
  • Recommended Follow-Up: Management should establish controls to ensure timely filing of all required reports.

Finding Text

2022-001 - Timeliness of Reporting Condition: The Local Partnership did not submit certain annual and semiannual federal reports to the HHS-Administration for Children & Families by the required due dates. Criteria: The 425 forms are required to be submitted within three months after the report date. Cause: The Local Partnership was impacted by changes in personnel resulting in delayed submissions. Effect: The Local Partnership did not comply with the reporting compliance requirements related to the Head Start program. Recommendation: We recommend that management implement controls to ensure that all required reports are filed on a timely basis.

Corrective Action Plan

Lancaster County First Steps? management acknowledges its responsibility for meeting all state and federal reporting requirements. The agency has a comprehensive Fiscal Manual with policies that outline the responsibilities and steps to ensure compliance with all reporting requirements. Late submission of the Federal Reports for the program year 2021-2022 were due to: ? Change in personnel and management resulting in significant transition. o Fiscal Coordinator Resigned in August of 2021 o Fiscal Manager Started in January of 2022 (did not receive access to Federal Financial Reporting System at that time) o Executive Director Resigned in June of 2022 o Fiscal Manager received access to Federal Financial Reporting System in July of 2022 o Program Director was promoted to Executive Director in FY23. The Local Partnership has committed to providing employees with a smoother transition when there is management turnover to ensure that all state and federal reports are completed and submitted in a timely manner.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $45,278
93.434 Every Student Succeeds Act/preschool Development Grants $34,070
84.335 Child Care Access Means Parents in School $16,945