The Resource Connection of Amador and Calaveras Counties, Inc.Non-Profit

Finding 2022-001: Reporting Department of Health and Human Services - AL #93.600 Grant Funding Source Grant Period Head Start #09CH011866-01 Department of Health and Human Services 12/01/2020 - 11/30/2021 Questioned costs: None How the questioned costs were computed: N/A Criteria: Section 75.341 Financial Reporting of 45 CFR Part 75 states that financial reports must be submitted with the frequency required by the terms and conditions of the Federal Award. Condition: During the audit, Wipfli LLP observed that the real property status report (SF-429) for the above mentioned grant was not filed on time. The SF-429 for the 09CH011866-01 grant for the period December 1, 2020 to November 30, 2021 was due on January 30, 2022, but was not filed until September 21, 2022. Cause: It is unusual for multiple SF-429's to be due at the same time. In addition, the funding source did not have the SF-429 available for completion for grant 09CH011866-01. It was the combination of these factors that caused this SF-429 to be filed late. Effect: As a result of the matters noted above, The Resource Connection of Amador and Calaveras Counties, Inc. was not in compliance with the reporting standard due to a significant deficiency in internal controls. Recommendation: We recommend The Resource Connection of Amador and Calaveras Counties, Inc. implement additional controls over reporting including, but not limited to, training staff on the Head Start reporting deadlines, to be in compliance with reporting requirements and deadlines. View of responsible officials: Management agrees with the assessment and has committed to a corrective action plan.