Finding 514640 (2023-002)

Reporting Major Program – Head Start Assistance Listing Number – 93.600 Federal Agency – U.S. Department of Health and Human Services Pass-Through Entity – Start Early Grant Numbers – 05CH011953/03, 05CH011953 Award Periods – January 1, 2022 through December 31, 2023, and January 1, 2023 through December 31, 2024 Criteria or Specific Requirement – The Association has reporting requirements under its contract with the pass-through grantor, where the pass-through grantor requires reports to be submitted within 15 days of month end. Condition – In testing the contract reporting requirements between the Association and the pass-through entity, we noted that the required reports were not completed and submitted in accordance with the required due dates or that the submission date of the reports were not available for review. Context – 3 reports were selected for testing and 2 of the reports were submitted beyond the fifteen-day requirement. The November 2022 report was due December 15, 2022, and was submitted December 27, 2022. The May 2023 report was due June 15, 2023, and was submitted June 28, 2023. A nonstatistical sampling methodology was used to select the sample. Questioned Costs – None. Effect – Reporting requirements were not met in accordance with the requirements stipulated under the Association’s contract with the pass-through grantor. Cause – Staff turnover and lack of formal policies and procedures resulted in the issue noted above. Repeat Finding – Yes; 2017-004, 2018-004, 2019-003, 2020-003, 2021-003, 2022-002 Recommendation – We recommend that the Association implement policies and procedures to ensure compliance with all reporting due dates and other requirements. Views of Responsible Officials and Planned Corrective Actions – Concur. The Association has hired a Grant Administrator whose responsibility is to ensure timely submission of the reports.