Finding Text
2024-003 Head Start Program Control Weakness of Filing the Required Semi-Annual
and Annual Reports
CFDA Title: Head Start
CFDA Number: 93.600
Federal Award Number:
Federal Agency: Department of Health and Human Services
Pass-through Entity: Montana Department of Health and Human Services
Condition:
Reimbursement requests are not being submitted and prepared timely.
Criteria:
Internal control procedures should be in place to include policies and procedures requiring that reports required to be file with the Government be submitted timely; within 30 days of the reporting period end date.
Context:
Upon analyzing the semiannual and annual reports we looked at the dates the period was ending and the dates that they were filed to determine if they were filed within 30 days of the ending period.
Effect:
For the semi-annual report ending 6-30-23, the report was not filed until 1-9-24, for the semi-annual report ending 12-31-23, the report was not filed until 7-8-24, the annual report ending 12-31-23 was not filed until 4-29-24 and the semiannual report ending 6-30-24 was not filed until 11-4-24.
Cause:
The District does not have system in place to ensure the required reports to receive reimbursement from Head Start are filed timely.
Recommendation:
The District should implement a policies and procedures requiring that all Head Start reports be submitted within 30 days of the reporting period end date.