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Audit (A-09-09-00099)

Results of Limited Scope Review at the Confederated Tribes and Bands of the Yakama Nationís Head Start Program

Executive Summary

We reviewed the financial conditions at the Confederated Tribes and Bands of the Yakama Nation (the Yakama Nation) as part of a nationwide series of reviews requested by the Administration for Children and Families, 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.

The Yakama Nation is fiscally viable. In addition, the Yakama Nationís financial management system adequately managed and accounted for Federal funds. However, we noted weaknesses related to procedures for (1) submission of indirect cost rate proposals, (2) the administrative cost limit, and (3) property management.

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