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HRD-78-82 1 (1978-03-10)

handle is hein.gao/gaobaaxvu0001 and id is 1 raw text is: 



DOCUMENT RESUME


  07011 - fE2267299]
  fSurvpy of the Harrison County Head Start Progran, Gulfport,
  Mississippi1. HRD-78-82; B-164031 (1). March 10, 1S78. 8 pp.

  Repcrt to Rep. Trent Lott; by Gregory J. Ahprt, Directox, Human
  Resources Div.
  Issue Area: Accounting and Financial REporting (21900),
  Contact: General Gcvernment Div.
  Budget F'nction: Income Security: Public Assistance and Other
     Income Supplements (604).
 Orqanization Concerned: Department of Health, Education, and
     Welfare; Department of Health, Educaticn, and Welfare:
     Administration for Children, icuth, and Families; Department
     of Aqriculture; Harris-n County Civic Action Committee,
     Inc., Gulfport, HS; Moore & Powell,
 Conqressional Relevance: Rep. Trent Lett.

          The Harrison County Head Start Program, operated by the
 Harrison County Civic Action Committee, Inc., in Gulfport,
 Mississippi, received $2,246,424 in Head Start funds and
 $243,735 from the Department of Agriculture to reimburse Head
 Start's food costs for the 13-month grant pericd ended August
 31, 1977. a survey examined the audit work performed by Moore &
 Powell, a certified public accourting firm, in its audit of the
 program for -he 13-nonth period. Moore & Powell conducted its
 audit with professional care and in accordance with GAO
 standards and Head Stdrt audit guidelines. Some Head Start
 employees may not have been qualified fcr their pcsiticrs and,
 since the grantee did not maintain dccumentaticn supporting
 employee promotions, GAO was unable to determine uhsther the
 filling of vacancies complied with the Head Start manual.
 Enrollment nas declined for the last 3 years and was below the
 1. ?.l required by the grant in Novemter 1977. A review cf the
 eligibility of proglii participants shewed that 211 of the
 children enrolled in the program were from families whose total
 income exceeded the poverty level. Since guidelines state that
 no more than 10% of enrollees may come frcw families above the
 poverty level, 11% of the children were ineligikle tc
 participate. Other problems noted included a lack ¢f ccntrcls
over property and suppli:s, unnece:ssary payments for bus
maintenance, and wide variations in food costs. (RRS)

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