Finding Text
Federal program information:
Funding agency: U.S. Department of Health and Human
Services
Title: Head Start
CFDA number: 93.600
Award number and years: 152734, 152734-014; July 1, 2022 through
June 30, 2023
Pass-through grantor: City of Phoenix
Compliance Requirements: Reporting
Questioned Costs: N/A
Criteria: 200.512 of the Uniform Guidance requires that the Organization submit an annual
single audit reporting package and submit the data collection form prior to nine months after the
end of the audit period.
Condition: The Organization did not submit its single audit reporting package or data collection
form within the required deadline.
Cause and Effect: The Organization had turnover in finance staff and had not established
policies and procedures to ensure the annual single audit is completed timely. As a result, the
Organization did not comply with federal requirements.
Auditors’ Recommendations: Management should ensure that the annual single audit is
completed within the required timeframe.
This finding is similar to prior year finding 2022-102