FAC Explorer

Finding 627398 (2022-013)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-07-27
Audit: 53428
Organization: City of Baton Rouge - Parish of East Baton Rouge (LA)
Auditor: Postlethwaite & Netterville Apac

AI Summary

  • Core Issue: The SF-429 report for the Head Start grant was submitted late, breaching the required 30-day deadline after year-end.
  • Impacted Requirements: Timely submission of financial and performance reports is essential for compliance with grant regulations.
  • Recommended Follow-Up: Ensure all future grant reports are filed on time and seek extensions or guidance when facing external challenges.

Finding Text

2022-013) Reporting Questioned Costs: N/A Department of the Health and Human Services 93.600 HeadStart Cluster Grant No(s): 06CH01155403 Criteria: Financial and performance reports filed with granting agencies should be submitted timely and be subjected to internal controls to ensure accuracy and completeness. Condition: The SF-429 was not filed timely for 2022. The SF-429 Report is required to be submitted 30 days after year-end similar to the SF-425 Annual Report. City-Parish submitted the report on May 18, 2023, which exceeds the required timeframe. Universe/ Population: The Annual SF-429 is required to be filed and the population consisted of the one annual report Effect: The City-Parish may be non-compliant with the reporting requirements for this grant. Cause: The Head Start program?s regulations were relaxed during the COVID-19 pandemic. Resumption of filing procedures was slower than anticipated. Recommendation: All required grant reports should be filed extensions or correspondence reprieving the filing responsibilities because of external barriers should be sought and maintained. View of Responsible Officials: The Head Start Program Administrator began working with Grants Management Solutions in December 2022 to obtain authorization to submit the report timely in Grants Management. After many conversations, the error by Grants Management Solution was resolved in May 2023 and the report was submitted and certified.

Categories

Reporting

Other Findings in this Audit

  • 50873 2022-006
    Significant Deficiency Repeat
  • 50874 2022-007
    Significant Deficiency
  • 50875 2022-008
    Significant Deficiency
  • 50876 2022-009
    Significant Deficiency
  • 50877 2022-006
    Significant Deficiency Repeat
  • 50878 2022-007
    Significant Deficiency
  • 50879 2022-010
    Material Weakness
  • 50880 2022-011
    Material Weakness
  • 50881 2022-012
    Material Weakness
  • 50882 2022-012
    Material Weakness
  • 50883 2022-002
    Significant Deficiency Repeat
  • 50884 2022-003
    -
  • 50954 2022-004
    Significant Deficiency
  • 50955 2022-005
    Significant Deficiency
  • 50956 2022-013
    Significant Deficiency
  • 50957 2022-014
    Significant Deficiency
  • 627315 2022-006
    Significant Deficiency Repeat
  • 627316 2022-007
    Significant Deficiency
  • 627317 2022-008
    Significant Deficiency
  • 627318 2022-009
    Significant Deficiency
  • 627319 2022-006
    Significant Deficiency Repeat
  • 627320 2022-007
    Significant Deficiency
  • 627321 2022-010
    Material Weakness
  • 627322 2022-011
    Material Weakness
  • 627323 2022-012
    Material Weakness
  • 627324 2022-012
    Material Weakness
  • 627325 2022-002
    Significant Deficiency Repeat
  • 627326 2022-003
    -
  • 627396 2022-004
    Significant Deficiency
  • 627397 2022-005
    Significant Deficiency
  • 627399 2022-014
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $37.49M
21.023 Emergency Rental Assistance Program $25.10M
20.205 Highway Planning and Construction $6.92M
97.039 Hazard Mitigation Grant $6.14M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $5.84M
97.029 Flood Mitigation Assistance $5.47M
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $4.75M
59.075 Shuttered Venue Operators Grant Program $3.52M
17.258 Wia Adult Program $1.54M
14.218 Community Development Block Grants/entitlement Grants $1.32M
17.259 Wia Adult Program $1.17M
20.106 Airport Improvement Program $1.13M
93.569 Community Services Block Grant $1.11M
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $936,096
17.278 Wia Adult Program $879,136
93.137 Community Programs to Improve Minority Health Grant Program $818,074
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $757,086
93.600 Head Start $678,481
14.231 Emergency Solutions Grant Program $602,607
10.558 Child and Adult Care Food Program $586,510
93.568 Low-Income Home Energy Assistance $339,173
97.067 Homeland Security Grant Program $245,647
20.600 State and Community Highway Safety $202,452
93.658 Foster Care_title IV-E $119,398
93.498 Provider Relief Fund $113,017
93.127 Emergency Medical Services for Children $101,508
95.001 High Intensity Drug Trafficking Areas Program $97,145
20.616 National Priority Safety Programs $79,996
16.034 Coronavirus Emergency Supplemental Funding Program $78,600
14.905 Lead Hazard Reduction Demonstration Grant Program $76,888
20.607 Alcohol Open Container Requirements $75,705
14.241 Housing Opportunities for Persons with Aids $67,030
97.042 Emergency Management Performance Grants $61,857
16.843 Gulf States Regional Law Enforcement Technology Training and Technical Assistance Initiative (b) $30,000
16.738 Edward Byrne Memorial Justice Assistance Grant Program $21,000
66.817 State and Tribal Response Program Grants $20,000
17.277 Wia Adult Program $14,798
16.609 Project Safe Neighborhoods $10,854
14.239 Home Investment Partnerships Program $9,810
97.024 Emergency Food and Shelter National Board Program $7,912
21.009 Volunteer Income Tax Assistance (vita) Matching Grant Program $7,356
10.664 Cooperative Forestry Assistance $4,130
93.069 Public Health Emergency Preparedness $1,861
93.914 Hiv Emergency Relief Project Grants $201
97.044 Assistance to Firefighters Grant $12