Finding 559011 (2024-001)

Head Start Cluster 93.600 Significant Deficiency Internal Control Over Reporting 2024-001 Condition: As of the January 2025 audit fieldwork date, the annual reports (Form SF 425) had not been filed for the years ended July 31, 2023 or July 31, 2024. Criteria: Instructions to Form SF-425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Cause: The Federal Grant Manager was unable to obtain the information required for the report in order to complete the submission by the due date. The reports were filed on March 12, 2025 and have since been accepted by the granting agency. Effect: Required reports were not timely filed. Repeat of Prior Year Finding: No Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted, the July 31, 2023 and 2024 reports have since been filed and accepted by the federal agency. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.