Michigan Head Start Association Contracts Audit Report 2005088

TABLE OF CONTENTS INTRODUCTION 1 SCOPE 2 EXECUTIVE SUMMARY 2 MICHIGAN HEAD START ASSOCIATION RESPONSE 2 FINDINGS AND RECOMMENDATIONS 2002-2003 Contract #ADMIN-01-99023-03 Ocupancy 3 Suplies 3 Miscellaneous – Training Costs 4 Miscellaneous – Meetings Miscellaneous 4-5 Contract #ADMIN-01-99023-03 Miscellaneous – Administrative Fee 5 Contracted Services 6 2003-2004 Contract #ADMIN-04-99023-01 Miscellaneous – Administrative Fee 6 Contracted Services Charged to Wrong Fiscal Year 6-7 Miscellaneous – ITC Scholarships 7 Overpayment Amount not Refunded 7-8 Contract #ADMIN-04-99024 Documentation for December and March Billings 8 Miscellaneous – Administrative Fee 8-9 2004-2005 Contract #ADMIN-05-99023, PCA 11539 Miscelaneous 9 Contract #ADMIN-05-99023, PCA 11542 Miscellaneous – Administrative Fees 9 Miscellaneous – Speaker for Training Event 10 Summary of Overbilled Amounts by Contract Number 11 INTRODUCTION Michigan Head Start Association (MHSA) entered into contracts #ADMIN-01-99023-03, #ADMIN-04-99023-01, #ADMIN-04-99024, and #ADMIN-05-99023 with the Department of Human Services (DHS). These contracts required MHSA to provide training through the Head Start State Collaboration Program (HSSCP) and the Infant/Toddler ...