Department of Health
and Human Services
DEPARTMENTAL APPEALS BOARD
Appellate Division
| SUBJECT: South Plains Community Action Agency |
DATE: December 15, 1997 |
South Plains Community Action Agency,
Inc. (SPCAA) appealed two determinations by the Administration for Children and
Families (ACF) disallowing a total of $297,677 charged to SPCAA's annual Head
Start grants for the period March 1, 1992 through February 28, 1996. While the
appeals were pending before the Board, SPCAA repaid several disallowance items,
leaving $246,243 in dispute. See SPCAA letter dated August 4, 1997, at 1, n.1.
The remaining disallowed items consisted of salaries of administrative staff
which were charged directly to the personnel class category in SPCAA's approved
Head Start budget. ACF disallowed most of the salary costs in question solely
because they exceeded the amounts budgeted each year for personnel. ACF also
determined that some of the salary costs were not necessary and reasonable. In
the case of one employee, ACF found that salary costs were improperly charged to
SPCAA's Head Start grant rather than another grant. More>>
