Department of Health and Human Services
DEPARTMENTAL APPEALS BOARD
Appellate Division
SUBJECT: Central Piedmont Action Council, Inc. DATE: April 16, 2004
Docket No. A-02-124
Control No. A-03-02-00550
Decision No. 1916
Central Piedmont Action Council, Inc. (CPAC) appealed the July 26, 2002 determination of the Administration for Children and Families (ACF) disallowing $78,774 in Head Start funds awarded to Central Piedmont for the years 2000 and 2001. ACF took the disallowance on the grounds that CPAC spent Head Start grant funds awarded for the year 2001 on expenses from the years 2000 and 1999, and funds awarded for the year 2000 on expenses from the year 1999, in violation of applicable cost principles.
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