Results of Limited-Scope Review at Kids and Company of Linn County's Head Start Program

We reviewed the financial conditions at Kids and Company of Linn County (Kidco Head Start) as part of a nationwide series of review 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 Kidco Head Start is fiscally viable. In addition, Kidco Head Start's financial management system adequately managed and accounted for Federal funds except for its systems and internal controls related to accounting and personnel. In written comments on our draft report, Kidco Head Start provided information on actions that it had taken to address the findings.

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