During our testing of indirect cost allocations for the Head Start program, SA identified that the Company did not apply its allocation methodology consistently across all program activities. While our testing indicated that the Company frequently undercharged the Head Start program for indirect costs, we identified specific transactions where the program was overcharged, resulting in known questioned costs of $1,200. Based on the results of our testing and the systemic nature of the inconsistency, SA determined the likely questioned costs to be $14,453.