Review of Head Start Compensation at Mississippi Action for Progress, Inc.

EXECUTIVE SUMMARY:

The objective of this audit was to determine whether Mississippi Action for Progress' (MAP) compensation practices for the top five key executives and for teachers were reasonable and consistent with Federal requirements and guidelines.  MAP's compensation for teachers appeared reasonable and consistent with Federal requirements when compared to other Head Start grantees in Mississippi as well as teachers employed by the State.  Also, cost of living allowances were allocated and quality improvement funds used in a manner consistent with Administration for Children and Families program instructions.  However, MAP did not have a current wage study to support the compensation paid to its employees.  MAP also did not comply with the Office of Management and Budget Circular A-122 when allocating executive compensation charges to Head Start and other programs.  We also identified four aspects of MAP's financial operations that needed improvement.  MAP officials generally agreed with our findings and recommendations.