Finding Text
Finding Number: 2022-004 Federal Program: CFDA No. 93.600 ? Head Start (Cluster) Condition: BGCPR did not submit the required financial report (SF425) of September 2021 within the required timeline. Criteria: The program instructions (ACF-PI-HS-17-04) issued by the Department of Health and Human Services (HHS) establishes that cash transactions, expenditures, obligations, and liquidations should be reported to the Payment Management System (PMS) thru the SF-425 reports. SF-425 reports are due as required in the award terms and conditions. Reports will be due on one of the standard dates by which cash reporting is required to be submitted to PMS or at the end of a calendar quarter as determined by the Administration for Childrens and Families (ACF). The following reporting period end dates shall be used for interim reports: 3/31, 6/30, 9/30, or 12/31. For final FFRs, the reporting period end date shall be the end date of the project or grant period. Cause: Lack of sufficient personnel to prepare and review the reports. BCGPR commenced the Head Start program during the year ended June 30, 2022. BGCPR was hiring the necessary personnel to cover the compliance areas. During that period, the filing of the report expired and the person to occupy the position responsible for preparing and reviewing the reports was not yet engaged. Effect or potential effect: Non-compliance with the reporting requirements. Recommendation: BGCPR should establish a calendar for submission of all required reports. Also, we recommend cross-training for key program administrative staff to avoid non-compliance in the absence of the personnel in charge.