Saginaw Intermediate School DistrictLocal Government

Finding 2019-003 - Significant Deficiency and Noncompliance - Reporting Program Information: Head Start, U.S. Department of Health and Human Services, 2019, CFDA #93.600 Criteria: All Head Start grantees are required to submit financial reports detailing the cash transactions made for its federal award(s) and separate reports detailing the expenditures made for the same award(s). For most grantees, filing requirements are satisfied using the same report, Federal Financial Report SF-425. Furthermore, as described in ACF-IM-HS-15-01 Real Property Reporting and Request Requirements, all grantees, including those with no covered real property, are instructed to use and submit SF-429 Real Property Status Report. Condition: The annual SF-425 was due on July 30, 2019 and was not filed in a timely manner. SF-429 was not filed during the year. Questioned Costs: None Cause and Effect: Due to the significant turnover in the business office during the year, the School District did not have a consistent position to oversee grant compliance. The reports were missed during this time of transition. Recommendation: We recommend that management review all reporting requirements for federal awards and establish appropriate policies and procedures to ensure the reports are submitted timely and accurately. Views of Responsible Officials: Management agrees with the finding Corrective Action Plan: See attached corrective action plan.