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Accession Number PB2013-100971
Title Lake County Family YMCA Claimed Unallowable Early Head Start Costs.
Publication Date Aug 2012
Media Count 25p
Personal Author N/A
Abstract Title VI of the Omnibus Budget Reconciliation Act of 1981 established Head Start as a Federal discretionary grant program. In 1994, the Head Start program was expanded to establish Early Head Start, which serves children from birth to 3 years of age. Early Head Start promotes healthy prenatal outcomes, enhances the development of infants and toddlers, and promotes healthy family functioning. Within the U.S. Department of Health and Human Services (HHS), the Administration for Children and Families (ACF), Office of Head Start (OHS), administers the Head Start program. In fiscal year (FY) 2010, Congress appropriated $7.2 billion to fund Head Starts regular operations. The American Recovery and Reinvestment Act of 2009, P.L. No. 111-5 (Recovery Act), enacted on February 17, 2009 provided an additional $1.1 billion to expand the Early Head Start program during FYs 2009 and 2010. These funds were intended for activities such as expanding enrollment, funding cost-of-living wage increases for grantees, upgrading centers and classrooms, and bolstering training and technical assistance. Lake County Family YMCA (Lake County) is a 114-year-old, non-profit organization that established an Early Head Start program in 2002 to assist disadvantaged families in the community. Lake County's Early Head Start program is funded primarily through Federal grants. During our review period, Lake County claimed Early Head Start program costs totaling $662,277 for regular operations from August 1, 2009, through July 31, 2010, and Recovery Act costs of $246,504 for expansion from December 1, 2009, through September 29, 2010, and $66,650 for cost-of-living adjustment and quality improvement from July 1, 2009, through September 30, 2010. Lake County also receives funds to operate the program from the Illinois Department of Human Services and other sources.
Keywords Children
Early childhood education
Federal assistance programs
Federal regulations
Financial management
Head Start Program
Low income groups

Source Agency Department of Health and Human Services, Washington, DC
NTIS Subject Category 92D - Education, Law, & Humanities
92C - Social Concerns
43C - Human Resources
91K - Social Services
70B - Management Practice
Corporate Author Department of Health and Human Services, Washington, DC. Office of the Inspector General.
Document Type Technical report
Title Note N/A
NTIS Issue Number 1309
Contract Number N/A

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