Finding 567056 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-06-25
Audit: 359949
Organization: Family Building Blocks (OR)
Auditor: Singerlewak LLP

AI Summary

  • Issue: The semi-annual SF-425 financial report was submitted late, violating the 30-day requirement.
  • Impact: This non-compliance could lead to a loss or reduction of funding for the Head Start Grant Program.
  • Follow-up: Implement new procedures to ensure timely submission of financial reports moving forward.

Finding Text

Criteria: Per Title 2 CFR § 200.328, the recipient must submit annual financial reports no later than 90 calendar days after the reporting period, and semi-annual reports no later than 30 days after the reporting period. Condition: The semi-annual SF-425 financial report was not submitted timely. Cause: The semi-annual SF-425 financial report was not submitted within the 30-day timeframe as required by the Head Start Grant Program. Effect or Potential Effect: Late submissions resulted in non-compliance with reporting requirements and could result in loss or reduction of funding for the program. Context: The semi-annual SF-425 financial report was not filed within 30-days of period end as required in the grant agreement. Recommendation: We recommend that the Organization implement procedure to ensure compliance with filing requirements. Views of Management: Management acknowledges the lapse in regularly meeting the grant requirement of submitting financial reports within the specified 30-day period. To address this issue, the Organization has initiated a comprehensive procedural shift.

Corrective Action Plan

Management acknowledges the lapse in consistently meeting the grant requirement to submit financial reports within the specified 30-day period. To address this issue, the Organization has initiated a series of procedural improvements to ensure timely and accurate reporting moving forward. As a first step, the Organization has taken the crucial step of meeting with the grant manager to establish clear communication and alignment on reporting expectations. This direct dialogue has helped clarify requirements, strengthen mutual understanding, and lay the groundwork for a more seamless reporting process. To support ongoing compliance, the Organization has implemented a shared calendar for both program and fiscal management teams, providing a unified view of reporting deadlines and improving coordination and accountability across departments. Additionally, the Organization’s fiscal team has implemented a separate, dedicated calendar focused on financial reporting deadlines. This targeted approach allows the team to proactively track and meet reporting timelines with promptness and consistency.

Categories

Reporting

Other Findings in this Audit

  • 1143498 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $1.26M
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $483,246
93.667 Social Services Block Grant $148,059
93.778 Medical Assistance Program $70,030
10.558 Child and Adult Care Food Program $59,217
93.556 Marylee Allen Promoting Safe and Stable Families Program $20,653