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EXECUTIVE SUMMARY:
This report provides the results of our audit of the Administration for Children and Families' (ACF) grant (09CY2073) to the Huckleberry Youth Programs for its Huckleberry House (HH) Basic Center for Runaway and Homeless Youth. This grant covered the 3-year period September 1, 1997 through August 31, 2000. The objectives of the audit were to determine if HH achieved the grant objectives, complied with standard terms and conditions of the grant, and maintained a system of accounting and internal controls capable of managing Federal funds. The HH was able to achieve all objectives of the Basic Center for Runaway and Homeless Youth grant. In addition, HH is generally able to manage and account for Federal funds. However, there were some weaknesses in internal controls and compliance with the terms and conditions of the grant. We recommended that HH refund $2,783 to the Federal Government for costs allocated to the grant that were not in accordance with the terms and conditions of the grant or were unallowable by Federal regulation. In addition, we recommended that HH develop and implement policies and procedures to strengthen its internal controls.