Finding Text
HEAD START REPORT - FINANCIAL REPORTING
Information on Federal Program: Head Start, Assistance Listing 93.600
Criteria: Compliance under Head Start: Financial Reporting Requirements under ACF-PI-HS-16-01 Submission of Federal Financial Report SF-425.
Statement of Condition: Our testing over financial reporting included the review and timely submission of the semi-annual and annual reports during the Center’s fiscal year end. The semiannual reports for contracts 02HE00006801C5 and 02HE00006801C6, were missing the report submitted date therefore we were unable to verify timely submission. Statement of Cause: Semiannual reports were printed and reviewed and approved by the ECLC Director on April 17, 2023, and are typically submitted on the same date, however the submission date was not printed on the report therefore we were unable to verify submission of the report by April 30, 2023.
Statement of Effect: Unable to verify the timely submission of two semiannual reports by the reporting deadline.
Questioned Costs: None.
Perspective Information: The Center completed eight total semiannual and annual reports during the period ending June 30, 2023, all reviewed as part of the audit procedures, it was noted that two of eight reports could not be verified for timely submission. The Center completed the semiannual reports and the ECLC Director documented her review and approval of these reports on April 17, 2023, reports are typically submitted on the same day, however the submission date was not printed on the report. The Center is unable to log into the Health and Human Services portal to reprint the report to submission date due to email and vendor information technology issues.
Identification of Repeat Finding: Yes.
Recommendation: We recommend management ensure the submission date is documented on the report or screen prints be retained to verify timely submission. Views of responsible officials and planned corrective actions: ECLC did request copies of the submitted financial report SF 425 from HHS and to date have not received a response. Effective immediately, the Fiscal Specialist will retain copies of the supporting submission dates in the future, if reports should need to be filed.