EXECUTIVE SUMMARY:
This audit of the Washington State Migrant Council (Council) was made to address certain specific issues of concern to officials of the Head Start Bureau, Administration for Children and Families. The audit disclosed that the Council, with about $20 million in State and Federal funds in 1997, did not (1) have an acceptable cost allocation system for ensuring that costs were allocated reasonably among the various State and Federal programs it operated, (ii) maintain acceptable financial and program management systems required by Federal regulations, (iii) meet its nonfederal matching (cost-sharing) requirement, or (iv) adequately involve its Board of Directors in the management, direction and control of the business activities of the Council. The majority of the costs claimed for reimbursement under the Migrant Head Start program could not be supported based on requirements of OMB Circular A-122. The audit report contains a number of specific recommendations to address the deficiencies in the areas summarized above.