Results of Limited Scope Review at New Haven Board of Education for the Period July 1, 2008, through June 30, 2009
The New Haven Board of Education (the Grantee), a Head Start program provider, was not always able to adequately manage and account for Federal funds. The Grantee�s financial records contained an estimated $510,000 for salaries and fringe benefits, classroom materials and supplies, and building rent and related costs that were improperly allocated to the Head Start program. In addition, the Grantee did not comply with performance standards for ensuring that (1) Head Start children received timely health screenings, (2) parents completed family partnership agreements, and (3) the Grantee fully met its responsibilities for shared and effective program governance over the Head Start program. Because it did not meet these performance standards, the Grantee was unable to ensure that it provided the highest quality of services to its Head Start program. We conducted this audit at the request of the Administration for Children and Families (ACF). During the Grantee�s fiscal year 2009, ACF directly provided the Grantee with basic Head Start funds totaling $4.6 million and Early Head Start funds totaling $150,000. On July 28, 2009, the Grantee also received $381,000 under the American Recovery and Reinvestment Act of 2009.
We recommended that ACF consider the information presented in this report in assessing the Grantee�s capability as a recipient of Head Start funds. The Grantee disagreed with our findings.