Finding Text
Condition: CCAA’s Head Start program expenditures exceeded the annual contract amount by $264,154 for the grant year ended January 31, 2026. Criteria: Proper controls should be in place over budgeting for the Head Start program. Cause: Certain expenditures increased over the prior year in amounts that were more than anticipated and budgeted. Effect: Nonfederal funds had to be obtained to avoid the over-expenditure of funds for the Head Start program. Recommendation: CCAA should have controls in place to properly budget and monitor grant expenditures on an ongoing basis. Views of Responsible Officials and Planned Corrective Actions: CCAA obtained nonfederal funds for expenditures exceeding the grant-contract amount. CCAA is in the process of analyzing all grant expenditures and formulating plans to ensure expenditures do not exceed annual contract amounts.