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Fraud, Abuse, Or Retaliation
Where To Report Waste Fraud, Abuse, Or Retaliation

Sharon Baptist Head Start Claimed Unallowable Rent and Failed To Return Embezzled Funds

Submitting OIG: 
Department of Health & Human Services OIG
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.
Date Issued: 
Wednesday, July 8, 2020
Agency Reviewed / Investigated: 
Department of Health & Human Services
Submitting OIG-Specific Report Number: 
A-02-17-02003
Component, if applicable: 
Administration for Children and Families
External entity, if applicable: 
Sharon Baptist Head Start
Location(s): 
Bronx, NY
United States
Type of Report: 
Audit
Questioned Costs: 
$207,264
Funds for Better Use: 
$489,564
Number of Recommendations: 
3
View Document: 
AttachmentSize
PDF icon A-02-17-02003.pdf1.42 MB
Additional Details Link: 
https://oig.hhs.gov/oas/reports/region2/21702003.asp

Related Open Recommendations

Recommendation Number Recommendation Status Significant Recommendation Additional Details
268984 Open No
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 Open No
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 Open No
We recommend that Sharon Baptist Head Start: refund to the Federal Government the $171,000 in embezzled funds.
Displaying 3 of 3 Recommendations