Finding Text
Questioned Costs: None
How the questioned costs were computed: N/A
Grant Funding Source Grant Period
Head Start U.S. Department of Health 06/01/2022 - 05/31/2023
10CH010945-04 and Human Services
Condition: Wipfli was unable to determine whether Umatilla-Morrow Head Start, Inc. had filed the final SF-425 for its Head Start award ended May 31, 2023.
Criteria: In accordance with 45 CFR §75.302(b)(2) through 45 CFR §75.302(b)(4) , the financial management system must provide accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§75.341 and 75.342 and that records identify adequately the source and application of funds for federally-funded activities including authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation. Effective internal controls and accountability must exist over all funds, property, and other assets to ensure they are used solely for authorized purposes.
Cause: As we were unable to verify the final SF-425 has been submitted it has been determined Umatilla-Morrow Head Start, Inc. did not file the final report and internal controls failed to timely submit the final report.
Effect: Because of the above conditions, Umatilla-Morrow Head Start, Inc. was not in compliance with this requirement and a non-material non-compliance exists.
Recommendation: We recommend Umatilla-Morrow establish procedures to ensure funding source report deadlines are communicated and met.
View of Responsible Officials: Management agrees with the assessment and subsequent to year end, steps were taken to correct the matter.