COMMUNITY ACTION MARIN

Department of Health and Human Services - AL #93.600 Head Start Cluster Grant Funding Source Grant Period Head Start #09CH011669-01 Department of Health and Human Services 07/01/2020 - 06/30/2021 Head Start #09CH011669-02 Department of Health and Human Services 07/01/2021 - 06/30/2022 Questioned costs: None How the questioned costs were computed: N/A Condition: During the audit, Wipfli LLP observed that the SF429A for the 09CH011669-01 grant was due on July 30, 2021 and was not filed until August 4, 2021. In addition, the related SF-429A for the 09CH011669-02 grant was submitted on October 31, 2022, when it was due July 30, 2022. 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. Head Start Program Instruction ACF-PI-HS-04 indicates the due dates for each budget period and what is required to be included in Box 12 ? Remarks on the final Federal Financial Report. Cause: Community Action Marin did not file the required financial reports for the above grants in a timely manner in part due to transitions in the fiscal department. Effect: As a result of the matters noted above, Community Action Marin was not in compliance with the reporting standard due to a significant deficiency in internal controls. Recommendation: We recommend Community Action Marin 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.