Finding Text
Finding No. 2022-001 ? Other Findings - Reporting ? Timely Submission of SF-425 Reports Grantor: U.S. Department of Health and Human Services Federal ALN Number: 93.600 Program Name: Head Start Cluster Grant Numbers: 03CH01171402; 03CH001112903; 03HE00114201C5; 03HE00114201C6 Grant Period: June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreements, the Center is required to submit Federal Financial Report (FFR), Form SF-425, no later than 90 days after the end of each specified period for semi-annual, annual, and final reports. Condition: The Center initially began the submission of the semi-annual, annual, and final reports within the reporting deadline; however, due to system malfunctions, the reports were not submitted on time. The submission of the reports was delayed by one-and-a-half months. Questioned Costs: None. Context: The Center is required to submit the semi-annual, annual, and final Form SF-425 reports no later than 90 days after the end of each specified period. The Center?s semi-annual report for the period ended December 31, 2022 was due on March 31, 2022, but was submitted on April 19, 2022. The Center?s annual and final reports for the grant fiscal year ended June 30, 2022 were due on September 30, 2022, but were submitted by the Center on October 19, 2022. The late submissions of the reports were without a requested extension from the federal agency. Effect: The Center filed the semi-annual, annual, and final Form SF-425 reports after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: The Center did not follow up with its monitoring and reporting process timely after the initial attempt of the report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No extensions for late filings were obtained from the federal agency. Identification as a Repeat Finding: No