Head Start Recipient Capability Audit of Pinellas Opportunity Council, Inc

摘要

Pinellas Opportunity Council, Inc. (POC), a non-profit agency, operates community action programs with the cooperation and assistance of governmental and private agencies. POC has entered into a delegate agency agreement with Head Start Child Development and Family Services, Inc., doing business as Pinellas County Head Start (PCHS), to operate a Head Start program at locations throughout Pinellas County, Florida. PCHS performs center- and home-based services that are housed in 22 directly operated and community-partnered centers throughout its service area. POC is funded primarily through Federal and local government grants. During the period January 1, 2008, through March 31, 2009, ACF directly provided grant funds to POC totaling $14,741,851. POC agreed to forward the funds to PCHS as needed and not to exceed the amount of the grant. POC received Recovery Act grant funding for the period July 2009 through September 2010, totaling $802,425 for cost-of-living increases and quality improvement. The objective of our limited scope review was to determine whether POC is financially viable and has the capacity to manage and account for Federal funds and to operate its Head Start program in accordance with Federal regulations.