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Audit (A-02-09-02021)

Results of Limited Scope Review at Brooklyn Child and Family Services, Inc.’s Head Start and Early Head Start Programs

Executive Summary

We reviewed the financial conditions at Brooklyn Child and Family Services, Inc. (BCAFS), as requested by the Administration for Children and Families (ACF), Office of Head Start, for use in its overall assessment of Head Start grantees that have applied for additional funding under the American Recovery and Reinvestment Act of 2009 (Recovery Act).

We found that BCAFS cannot ensure the continuing viability of the organization as a going concern unless it receives additional funding. Also, BCAFS’s financial management system does not adequately manage and account for Federal funds. As a result, BCAFS used Federal funds to pay non-Head Start and non-Early Head Start expenditures, accounting records were not properly maintained and reconciled, internal financial reporting was deficient, and BCAFS’s grant year 2009 financial status report included inaccurate data. In addition, BCAFS’s actual enrollment was 21 percent less (42 students) than its funded enrollment level. Finally, BCAFS’s personnel are bonded as required by Federal regulations.

We recommended that ACF, in determining whether BCAFS should be awarded additional Head Start and Recovery Act grant funding, consider the information presented in this report in assessing BCAFS’s capacity to manage and account for Federal funds. BCAFS partly disagreed with our findings.

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