Finding Text
Section III - Federal Award Findings and Questioned Costs
Finding 2022-001: Reporting
Department of Health and Human Services Head Start Program – CFDA No. 93.600; Grant period: June 1, 2021 through May 31, 2022.
Criteria: CFR section 200.512(a) requires the reporting package and data collection form be submitted to the Federal Audit Clearinghouse the earlier of 30 calendar days after the reports are received from auditors or nine months after the end of the audit period. Northwest Montana Head Start, In,c.'s audited financial statements for the year ended May 31, 2022 were due to the federal single audit clearing house by February 28, 2023.
Condition: Northwest Montana Head Start, Inc.’s May 31, 2022 audited financial statements were not completed for submission to the federal audit clearinghouse until after February 28, 2023.
Cause: Northwest Montana Head Start, Inc. did not submit the required reporting package to the Federal Audit Clearing House in a timely manner.
Effect: There is a potential for suspension or cessation of federal funding.
Questioned Costs: None
Repeat Finding: No
Recommendation: We recommend Northwest Montana Head Start, Inc. implement procedures to ensure timely completion of the annual audit.
View of responsible officials: Management agrees with the finding and has developed and begun implementation of a corrective action plan.