Finding Text
2022-004: Reporting ? Significant Deficiency Federal Programs Assistance Listing Number 93.600 Head Start Department of Health and Human Services Reporting Criteria The District is required to file semi-annual SF-425 financial reports within one (1) month of quarter end. The information presented on the SF-425 reports should be cumulative. Condition During our testing of reports filed, it was noted the semi-annual report for the grant period ending 11/30/2021 was filed in excess of one (1) month after period end. All semi-annual reports also did not present the information cumulatively, but instead only presented the information for the current quarter. Cause The individual responsible for filing the reports was unaware of the deadlines or the prescribed format. Effect The District?s semi-annual SF-425 reports were not filed timely and in the prescribed format. Context Two (2) SF-425 semi-annual reports filed during the year under audit were tested and one (1) was found to be filed late and two (2) were not in the prescribed format. Questioned Costs None. Recommendation Proper training should be provided to the individuals responsible for preparing and filing the SF-425 reports. Repeat Finding This is a repeat finding of 2021-004. Views of Responsible Officials See corrective action plan.