Finding Text
U.S. Department of Health and Human Services: 2024-002 Reporting
Fiscal year finding initially occurred: 2021
Head Start Cluster (93.600)
CRITERIA: In accordance with the federal program guidelines, the Organization is required to file
the SF-429 Real Property Status Report, SF-429A General Reporting, and the SF-425 Federal
Financial Report. The Organization should have internal controls over the preparation and timely
submission of these required reports.
CONDITION: The Organization did not have adequate internal controls over the preparation and
timely submission of the required reports for their major federal program.
CAUSE: The Organization has established controls and procedures over reporting; however, the
controls are not operating effectively.
EFFECT: The Organization’s SF-429 was filed approximately 61 days after the prescribed due
date. Additionally, the Organization’s SF-425 was filed 1 day late and with inaccurate and
incomplete information.
RECOMMENDATION: The Organization should review their established policies and procedures
and ensure that the required federal program reporting is submitted within the prescribed timelines
and with accurate and complete information.
MANAGEMENT’S CORRECTIVE ACTION PLAN: United Way of Acadiana has committed to
ensure internal controls for financial reporting and to consistently submitting timely and accurate
reports. Due to the change in the Finance Director, we have established a master calendar and
timelines to ensure timely reporting.