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Report File
Date Issued
Submitting OIG
Department of Health & Human Services OIG
Other Participating OIGs
Department of Health & Human Services OIG
Agencies Reviewed/Investigated
Department of Health & Human Services
Components
Administration for Children and Families
Report Number
A-02-17-02003
Report Description

The Administration for Children and Families (ACF), within HHS, requested that we audit Sharon Baptist Head Start (Sharon Baptist) after ACF identified instances of noncompliance with Federal requirements in a January 2014 monitoring review.Our objective was to determine whether Sharon Baptist complied with Federal requirements applicable to related party-rent and related-party receivable transactions.

Report Type
Audit
Location

Bronx, NY
United States

Number of Recommendations
3
Questioned Costs
$207,264
Funds for Better Use
$489,564
Additional Details
https://oig.hhs.gov/oas/reports/region2/21702003.asp
External Entity
Sharon Baptist Head Start

Open Recommendations

This report has 3 open recommendations.
Recommendation Number Significant Recommendation Recommended Questioned Costs Recommended Funds for Better Use Additional Details
268984 No $36,264 $0

We recommend that Sharon Baptist Head Start: refund to the Federal Government the $36,264 in unallowable rent expense charged to its direct Head Start grant during our audit period,

268985 No $0 $0

We recommend that Sharon Baptist Head Start: work with ACF to determine the portion of the $489,564 in rent expense from prior periods that should be refunded and refund the appropriate amount

268986 No $171,000 $0

We recommend that Sharon Baptist Head Start: refund to the Federal Government the $171,000 in embezzled funds.

Department of Health & Human Services OIG

United States