Finding Text
Identification of the Federal Program: Assistance Listing Number 93.600 - Head Start, United States Department of Health and Human Services. Award Number: 04CH012146. Type of Finding: Significant Deficiency. Criteria: Program requirements state that grantees must file form SF-425, Federal Financial Report, semiannually, annually, and a final report at the end of the grant period. The semi-annual SF-425 should report cumulative costs through June 30, and is due by July 30. The annual SF-425 should report cumulative costs through December 31, and is due by January 30. The final SF-425 is due by April 30. Grantees must also file form SF-429, Real Property Status Report. The SF-429 should be filed annually and is due on March 31 for the period ended December 31. Condition: For the year ended September 30, 2023, we reviewed the annual SF-425 for the period ended December 31, 2022, the annual SF-429 for the period ended December 31, 2022, and the semi-annual SF-425 for the period ended June 30, 2023, and noted that the annual SF-425 and the annual SF-429 were submitted after the due date stated in the grant agreement. Cause: Program staff did not complete and submit the required reports by the deadline stated in the grant agreement. Potential Effect: Failing to comply with reporting requirements stated in the grant agreement could result in cancellation of funding by the grantor. Recommendation: The program manager should review with staff all requirements for grant reporting and ensure that future reporing deadlines are met. Views of Responsible Official: Reports were not filed timely due to transition between leadership in both the Finance and Head Start Departments. The Executive Director became aware of the reporting issues and during initial training, ensured the Chief Financial Officer and Head Start Director were aware of the reporting requirements noted on the applicable grant agreements.