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Audit (A-06-11-00036)

08-01-2012
William Smith, Sr., Tri-County Child Development Council, Inc.'s, Financial Management Practices and Systems Did Not Always Meet Federal Requirements

Executive Summary

The William Smith, Sr., Tri-County Child Development Council, Inc. (Council), a nonprofit agency that operates Head Start and Early Head Start programs in several Texas counties, did not always meet Federal requirements in its financial management practices and systems. Specifically, the Council claimed $27,000 in unsupported consultant services costs; misclassified Recovery Act, nontravel, and administrative costs in its accounting system; did not have adequate physical controls and did not adequately segregate duties in its accounting department; did not adequately segregate its procurement duties; and claimed $32,000 in unallowable in-kind non-Federal share.

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