Audit of Head Start Matching Costs for the Period January 1, 2007, through December 31, 2008. Community Action Program Committee of Lancaster Fairfield County Area

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 social and cognitive development of children through the provision of educational, health, nutritional, social and other services to enrolled children and families. Within the U.S. Department of Health & Human Services, the Administration for Children and Families administers the Head Start Program. The Head Start program provides grants to local public and private non-profit and for-profit agencies (local agencies) to provide comprehensive child development services to economically disadvantaged children and families, with a special focus on helping preschoolers develop the early reading and math skills needed to be successful in school. Head Start programs engage parents in their childrens learning and emphasize parental involvement in the administration of local Head Start programs. The Head Start Program Performance Standards, found at 45 CFR 1301 through 1311, establish regulations applicable to program operations, administration and grants management for all grants awarded under the Head Start Act. Federal regulations require local agencies to provide a 20-percent matching share of the total costs of their program. The matching share is from non-Federal sources which may be in the form of cash or in-kind contributions. The Community Action Program Committee of Lancaster Fairfield County (grantee) reported Head Start costs totaling $2,190,268 for 2007 (January 1, 2007 through December 31, 2007) and $2,168,438 for 2008 (January 1, 2008 through December 31, 2008). Of these costs, the grantee reported in-kind contributions totaling $510,798 for 2007 and $490,061 for 2008 as part of its share of the required 20-percent match. Based on the grant award, the 20-percent matching requirement is $419,868 for 2007 and $419,594 for 2008.