Results of Review of Spotsylvania County Schools Head Start Costs Claimed for the Period August 2008 Through July 2010

Based on our review, the School Board of the Spotsylvania County School District (Spotsylvania) adequately supported Head Start program costs claimed on its Financial Status Reports and records, and the costs were allowable, allocable, and reasonable. Spotsylvania operated its program in accordance with Federal regulations. However, our review identified control weaknesses related to Spotsylvania's in-kind contributions. For the period August 2008 through July 2010, the Administration for Children and Families awarded $1.6 million in regular grant funds to the Spotsylvania Head Start program. On June 11, 2009, Spotsylvania also received $60,000 in funding under the American Recovery and Reinvestment Act 0f 2009.