Finding 611805 (2022-004)

Significant Deficiency Repeat Finding
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-28

AI Summary

  • Core Issue: The Organization lacks effective internal controls for timely submission of required federal reports.
  • Impacted Requirements: Reports such as SF-429 and SF-425 were submitted 36 days late, violating federal guidelines.
  • Recommended Follow-Up: Review and improve reporting policies and procedures, and continue finance training to ensure timely submissions.

Finding Text

2022-004 Controls Over Reporting Fiscal year finding initially occurred: 2021 Head Start Cluster (93.600) CRITERIA: In accordance with the federal program guidelines, the Organization is required to file the SF-429 Real Property Status Report, SF-429A General Reporting, and the SF-425 Federal Financial Report. The Organization should have internal controls over the preparation and timely submission of these required reports. CONDITION: The Organization did not have adequate internal controls over the preparation and timely submission of the required reports for their major federal program. CAUSE: The Organization has established controls and procedures over reporting; however, the controls are not operating effectively. EFFECT: The Organization?s SF-429 and SF-429A was filed approximately 36 days after the prescribed due date. RECOMMENDATION: The Organization should review their established policies and procedures and ensure that the required federal program reporting is submitted within the prescribed timelines. MANAGEMENT?S CORRECTIVE ACTION PLAN: United Way of Acadiana has initiated finance training in collaboration with Head Start consultants through the Head Start Program. This training partnership has provided UWA with valuable insights into best practices, and we have already begun to benefit from this support. We are committed to expanding our training efforts and refining our policies and procedures to further enhance our capabilities. Our objective is to guarantee punctual and precise submission of all reports, reinforcing our dedication to transparency and accountability.

Categories

Reporting

Other Findings in this Audit

  • 35359 2022-003
    Material Weakness Repeat
  • 35360 2022-005
    - Repeat
  • 35361 2022-003
    Material Weakness Repeat
  • 35362 2022-005
    - Repeat
  • 35363 2022-004
    Significant Deficiency Repeat
  • 35364 2022-006
    - Repeat
  • 611801 2022-003
    Material Weakness Repeat
  • 611802 2022-005
    - Repeat
  • 611803 2022-003
    Material Weakness Repeat
  • 611804 2022-005
    - Repeat
  • 611806 2022-006
    - Repeat

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $1.63M
10.558 Child and Adult Care Food Program $53,568
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $52,829
93.600 Covid-19 Head Start $10,388