This Government Accounting Office (GAO) report cites ACF for not developing a comprehensive risk assessment to identify weaknesses in Head Start that could limit the program's ability to achieve its objectives. Grantees and delegate agencies will find this report helpful in identifying weaknesses in their programs. ACF has no process in place to ensure that on-site reviews are conducted in accordance with the framework it designed to assess grantee compliance with program and financial management requirements. Moreover, financial reports and audits are not effectively used in day-to-day monitoring activities to identify high-risk grantees and resolve their problems.