Finding 636770 (2022-004)

-
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-03-30

AI Summary

  • Core Issue: BGCPR missed the deadline for submitting the required financial report (SF425) for September 2021.
  • Impacted Requirements: Compliance with federal reporting guidelines set by HHS, which mandate timely submission of financial reports.
  • Recommended Follow-Up: Implement a reporting calendar and cross-train staff to ensure compliance even when key personnel are unavailable.

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.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.850 Public and Indian Housing $2.14M
84.287 Twenty-First Century Community Learning Centers $519,604
14.218 Cdbg-Dr/entitlements Grants (workforce Training Program) $486,133
93.356 Head Start Disaster Recovery $391,075
93.600 Head Start $240,090
93.569 Community Services Block Grant $215,044
14.218 Community Development Block Grants/entitlement Grants $200,191
84.282 Charter Schools $191,692
84.010 Title I Grants to Local Educational Agencies $168,800
16.575 Crime Victim Assistance $88,668
10.555 National School Lunch Program $88,466
93.558 Temporary Assistance for Needy Families $70,067
94.006 Americorps $59,807
93.060 Competitive Abstinence Education (cae) $43,353
10.553 School Breakfast Program $38,125
84.367 Improving Teacher Quality State Grants $27,299
16.726 Juvenile Mentoring Program $1,412