Results of Limited-Scope Review at Kings Community Action Organization, Inc., for the Head Start, Early Head Start, and Migrant and Seasonal Head Start Programs

We reviewed the financial conditions at Kings Community Action Organization, Inc. (Kings), as part of a nationwide series of reviews 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 determined that Kings is fiscally viable. However, Kings did not meet the required non-Federal share of 20 percent for its Migrant and Seasonal Head Start program for the year ended January 31, 2009. In addition, Kings did not perform a physical inventory of its equipment at least once every 2 years as required by Federal regulations, and Kings' equipment inventory records did not contain all required information. In written comments on our draft report, Kings stated that it did not dispute the validity of the facts in the report.

We recommended that ACF, in determining whether Kings should be awarded additional Head Start and Recovery Act grant funding, consider the information presented in this report in assessing Kings' financial condition.