Results of Limited Scope Review at Kids and Company of Linn County's Head Start Program

摘要

Pursuant to Public Law 110-134, Improving Head Start for School Readiness Act of 2007, Head Start is a national program that promotes school readiness by enhancing the cognitive, social, and emotional development of children through the provision of health, educational, nutritional, social, and other services to enrolled children and families. Within the U.S. Department of Health and Human Services, the Administration for Children and Families (ACF) administers the Head Start program. Head Start provides grants to local public and private nonprofit and for-profit agencies to deliver comprehensive child development services to economically disadvantaged children and families. Under the American Recovery and Reinvestment Act of 2009 (Recovery Act), P.L. No. 111-5, enacted February 17, 2009, ACF received $1 billion, including nearly $354 million to help improve staff compensation and training, upgrade Head Start centers and classrooms, increase hours of operation, and enhance transportation services. An additional $356 million was allocated to award all Head Start grantees a nearly 5-percent cost-of-living increase and bolster training and technical assistance activities. Kids and Company of Linn County (Kidco Head Start), a nonprofit corporation, operates a Head Start program that provides comprehensive early childhood development services for disadvantaged preschool children and their families at locations throughout Linn, Benton, and Marion Counties in Oregon. Kidco Head Start was established in 1977. Kidco Head Start is funded through Federal and State grants and local community contributions and was awarded ACF grant funds for Head Start totaling $2,511,183 for calendar year 2009. In addition, Kidco Head Start was awarded Recovery Act grant funds for the budget period July 1, 2009, through September 30, 2010, totaling $214,042 for cost-of-living increases and quality improvement. The objectives of our limited-scope review were to determine whether (1) Kidco Head Start is fiscally viable and (2) Kidco Head Starts financial management system adequately managed and accounted for Federal funds.