EXECUTIVE SUMMARY:
This final report presents the results of our audit of procedures used by the Administration for Children and Families to ensure that established attendance goals are met and that waivers of nonfederal resource requirements for Head Start agencies are sufficiently justified. We found that 58 center-based grantees (about 29 percent of the 200 grantees and delegates sampled) fell short of achieving the average daily attendance goal of 85 percent of funded enrollment. In addition, our review disclosed that about 77 percent (23 of 30) of the sampled Indian and Migrant agencies did not meet their 20 percent non-Federal matching requirement.