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Audit (A-06-11-00033)

11-07-2011
Results of Limited Scope Review at Bossier Office of Community Services

Executive Summary

Our review found that Bossier Office of Community Services (BOCS) generally was financially viable and had the capacity to manage and account for Federal funds and to operate a Head Start program in accordance with Federal requirements. However, we identified noncompliance issues pertaining to board members' qualifications, financial systems, equipment inventory records, equipment inventory policies and procedures, consultant policies and procedures, and matching contributions. As a result, BOCS claimed $49,000 in unallowable in-kind contributions. The American Recovery and Reinvestment Act of 2009 provided an additional $2.1 billion for the Head Start program during fiscal years 2009 and 2010.

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