Department of Health and Human Services
DEPARTMENTAL APPEALS BOARD
Appellate Division
|
SUBJECT: Child Opportunity Program, |
DATE: April 20, 2000 |
Docket No. A-2000-41
Decision No. 1722
Child Opportunity Program, Inc. (COP), appealed a determination by the Administration for Children and Families (ACF) disallowing $87,000 in costs charged to COP's Head Start grant in its Head Start Grant Year (GY) 15, November 1, 1993 through October 31, 1994. ACF maintained that COP had not satisfied a requirement imposed on it by the Board in Child Opportunity Program, Inc., DAB No. 1700 (1999),
that COP provide documentation supporting the allowability of its expenditure of
this amount. For the reasons discussed below, we find that, under the
circumstances present in this case, COP has satisfactorily documented that the
grant funds it received during the relevant time period were applied to
expenditures for purposes related to its Head Start program which were otherwise
allowable. Since ACF has provided no other basis for disallowing these costs, we
therefore reverse the disallowance. More>>