Finding Text
Funding Agency: U.S. Department of Health and Human Services
Grant: Head Start/Early Head Start
CFDA Number: 93.600
Grant Number: 04CH011659/21/22
Criteria: The grant awards associated with Head Start program require the quarterly SF-425 reports
to be filed with 90 days after year end.
Condition: For awards with budget periods ending in 2021, the financial reporting forms SF-425s
were later than prescribed due dates.
Questioned costs: None
Context: The annual SF-425 Federal Financial Reports were not filed by the stated due date.
Effect: Lack of compliance with grant requirements could result in a reduction in grant funding.
Cause: The absence of meeting the applicable reporting requirements is largely due to key
employee turnover with the financial positions.
Auditor’s Recommendations: We recommend that the Center monitors its contract reporting
timeline and due date. The production and submission of reports should follow the timeline
specified on the grants.
Grantee Comment: Refer to Corrective Action Plan