Finding 623747 (2022-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30
Audit: 40933
Auditor: Wipfli LLP

AI Summary

  • Core Issue: The real property status report (SF-429) for the Head Start grant was filed late, missing the June 30, 2022 deadline.
  • Impacted Requirements: This delay violates the financial reporting requirements outlined in Section 75.341 of 45 CFR Part 75.
  • Recommended Follow-Up: Community Council of Idaho, Inc. should improve internal controls to ensure timely filing of required reports in the future.

Finding Text

2022-001: SF-429A Real Property Filing Department of Health and Human Services - AL #93.600 Grant: Head Start # 90CM09845 Funding Source: Department of Health and Human Services Grant period: 05/01/2021 ? 04/30/2022 Questioned costs: None How the questioned costs were computed: N/A Criteria: Section 75.341 Financial Reporting of 45 CFR Part 75 states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Condition: During the audit, Wipfli LLP observed that the real property status report (SF-429) for the above mentioned grant was not filed on time. The report was due June 30, 2022 but was filed February 27, 2023. Cause: There was confusion about the requirement to file as the funding source did not have the SF-429 available for completion for grant 90CM09845. It was this factor that caused the SF-429 to not be filed. Effect: As a result of the matters noted above, Community Council of Idaho, Inc. was not in compliance with the reporting standard due to a significant deficiency in internal controls. Recommendation: We recommend Community Council of Idaho,

Categories

Reporting Significant Deficiency Equipment & Real Property Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 47305 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.600 Head Start $16.48M
93.224 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $1.63M
93.224 Covid-19 Consolidated Health Centers (community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care) $811,028
84.141 Migrant Education_high School Equivalency Program $445,311
10.405 Farm Labor Housing Loans and Grants $414,785
93.600 Covid-19 Head Start $412,150
93.568 Covid-19 Low-Income Home Energy Assistance $395,016
17.274 Youthbuild $313,823
10.558 Child and Adult Care Food Program $283,209
10.427 Rural Rental Assistance Payments $268,387
93.569 Covid-19 Community Services Block Grant $196,058
93.569 Community Services Block Grant $152,945
93.558 Temporary Assistance for Needy Families $134,888
93.568 Low-Income Home Energy Assistance $97,329
17.264 National Farmworker Jobs Program $97,223
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $62,137
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $15,231
16.588 Violence Against Women Formula Grants $14,716
93.526 Affordable Care Act (aca) Grants for Capital Development in Health Centers $1,801