type: other

jurisdiction: US

text: b' Department of Health and Human Services\n OFFICE OF\n INSPECTOR GENERAL\n\n\n\n\n NEIGHBORHOOD CENTERS, INC.,\nCLAIMED UNALLOWABLE HEAD START\n COSTS\n\n\n Inquiries about this report may be addressed to the Office of Public Affairs at\n Public.Affairs@oig.hhs.gov.\n\n\n\n\n Patricia Wheeler\n Regional Inspector General\n\n September 2013\n A-06-11-00055\n\x0c Office of Inspector General\n https://oig.hhs.gov\n\n\n\nThe mission of the Office of Inspector General (OIG), as mandated by Public Law 95-452, as amended, is\nto protect the integrity of the Department of Health and Human Services (HHS) programs, as well as the\nhealth and welfare of beneficiaries served by those programs. This statutory mission is carried out\nthrough a nationwide network of audits, investigations, and inspections conducted by the following\noperating components:\n\nOffice of Audit Services\n\nThe Office of Audit Services (OAS) provides auditing services for HHS, either by conducting audits with\nits own audit resources or by overseeing audit work done by others. Audits examine the performance of\nHHS programs and/or its grantees and contractors in carrying out their respective responsibilities and are\nintended to provide independent assessments of HHS programs and operations. These assessments help\nreduce waste, abuse, and mismanagement and promote economy and efficiency throughout HHS.\n\nOffice of Evaluation and Inspections\nThe Office of Evaluation and Inspections (OEI) conducts national evaluations to provide HHS, Congress,\nand the public with timely, useful, and reliable information on significant issues. These evaluations focus\non preventing fraud, waste, or abuse and promoting economy, efficiency, and effectiveness of\ndepartmental programs. To promote impact, OEI reports also present practical recommendations for\nimproving program operations.\n\nOffice of Investigations\nThe Office of Investigations (OI) conducts criminal, civil, and administrative investigations of fraud and\nmisconduct related to HHS programs, operations, and beneficiaries. With investigators working in all 50\nStates and the District of Columbia, OI utilizes its resources by actively coordinating with the Department\nof Justice and other Federal, State, and local law enforcement authorities. The investigative efforts of OI\noften lead to criminal convictions, administrative sanctions, and/or civil monetary penalties.\n\nOffice of Counsel to the Inspector General\nThe Office of Counsel to the Inspector General (OCIG) provides general legal services to OIG, rendering\nadvice and opinions on HHS programs and operations and providing all legal support for OIG\xe2\x80\x99s internal\noperations. OCIG represents OIG in all civil and administrative fraud and abuse cases involving HHS\nprograms, including False Claims Act, program exclusion, and civil monetary penalty cases. In\nconnection with these cases, OCIG also negotiates and monitors corporate integrity agreements. OCIG\nrenders advisory opinions, issues compliance program guidance, publishes fraud alerts, and provides\nother guidance to the health care industry concerning the anti-kickback statute and other OIG enforcement\nauthorities.\n\x0c Notices\n\n\n THIS REPORT IS AVAILABLE TO THE PUBLIC\n at https://oig.hhs.gov\n\n Section 8L of the Inspector General Act, 5 U.S.C. App., requires\n that OIG post its publicly available reports on the OIG Web site.\n\nOFFICE OF AUDIT SERVICES FINDINGS AND OPINIONS\n\n The designation of financial or management practices as\n questionable, a recommendation for the disallowance of costs\n incurred or claimed, and any other conclusions and\n recommendations in this report represent the findings and\n opinions of OAS. Authorized officials of the HHS operating\n divisions will make final determination on these matters.\n\x0c O FFICE OF A UDIT S ERVICES , R EGION VI\n 1100 C OMMERCE S TREET, R OOM 632\n D ALLAS , TX 75242\nSeptember 26, 2013\n\n\n\nReport Number: A-06-11-00055\n\nMs. Angela Blanchard\nPresident and Chief Executive Officer\nNeighborhood Centers, Inc.\n4500 Bissonnet, Suite 200\nBellaire, TX 77401\n\nDear Ms. Blanchard:\n\nEnclosed is the U.S. Department of Health and Human Services (HHS), Office of Inspector\nGeneral (OIG), final report entitled Neighborhood Centers, Inc., Claimed Unallowable Head\nStart Costs. We will forward a copy of this report to the HHS action official noted on the\nfollowing page for review and any action deemed necessary.\n\nThe HHS action official will make final determination as to actions taken on all matters reported.\nWe request that you respond to this official within 30 days from the date of this letter. Your\nresponse should present any comments or additional information that you believe may have a\nbearing on the final determination.\n\nSection 8L of the Inspector General Act, 5 U.S.C. App., requires that OIG post its publicly\navailable reports on the OIG Web site. Accordingly, this report will be posted at\nhttps://oig.hhs.gov.\n\nIf you have any questions or comments about this report, please do not hesitate to call me at\n(214) 767-8414, or contact Michelle Richards, Audit Manager, at (214) 767-9202 or through\nemail at Michelle.Richards@oig.hhs.gov. Please refer to report number A-06-11-00055 in all\ncorrespondence.\n\n Sincerely,\n\n\n\n /Patricia Wheeler/\n Regional Inspector General\n for Audit Services\n\nEnclosure\n\x0cPage 2 \xe2\x80\x93 Ms. Angela Blanchard\n\n\nDirect Reply to HHS Action Official:\n\nMs. Kimberly Chalk\nRegional Program Manager, Region VI\nOffice of Head Start\nAdministration for Children and Families\nU.S. Department of Health and Human Services\n1301 Young Street, Suite 937 West\nDallas, TX 75202\n\ncc:\nAnn Linehan\nDeputy Director\nOffice of Head Start\nAnn.Linehan@acf.hhs.gov\n\nYolanda Brown\nHead Start Program Specialist\nOffice of Head Start\nYolanda.Wise@acf.hhs.gov\n\x0c EXECUTIVE SUMMARY\n\n Neighborhood claimed $287,571 in unallowable Head Start grant costs for calendar\n year 2010.\n\nWHY WE DID THIS REVIEW\n\nBecause Office of Inspector General reviews have found that Head Start grantees claimed\nunallowable costs and had significant internal control weaknesses, we are reviewing Head Start\ngrantees nationwide. Neighborhood Centers, Inc. (Neighborhood), received three Federal grants\ntotaling $21.6 million for calendar year (CY) 2010 to fund its Head Start and Early Head Start\nprograms: $16.6 million for its Head Start grant and a total of $5 million for two grants under\nthe American Recovery and Reinvestment Act (Recovery Act).\n\nThe objective of this review was to determine whether Neighborhood claimed Head Start grant\ncosts that were allowable under applicable Federal regulations.\n\nBACKGROUND\n\nTitle VI of the Omnibus Budget Reconciliation Act of 1981 established Head Start as a Federal\ndiscretionary grant program. For families who have incomes below the Federal poverty level,\nHead Start and Early Head Start together serve children from birth to age 5 and pregnant women.\nFederal regulations authorize Federal reimbursement to grantees for the cost of allowable Head\nStart services. Within the U.S. Department of Health and Human Services, the Administration\nfor Children and Families, Office of Head Start (OHS), administers the Head Start program. In\nfiscal year (FY) 2010, Congress appropriated $7.2 billion to fund Head Start\xe2\x80\x99s regular\noperations. The Recovery Act provided an additional $2.1 billion during FYs 2009 and 2010.\n\nNeighborhood is a nonprofit agency with Head Start locations in the Houston, Texas, area. Of\nthe $16.6 million in Head Start grant costs claimed, we reviewed $1.2 million in costs.\n\nWHAT WE FOUND\n\nNeighborhood did not always claim allowable Head Start grant costs under applicable Federal\nregulations for CY 2010. Of the $1,161,863 in costs we reviewed, $874,292 was allowable;\nhowever, $287,571 was unallowable. Specifically, Neighborhood claimed $131,807 that was not\nallocable to the Head Start grant and $155,764 that was not adequately supported. As a result,\nNeighborhood received $287,571 in unallowable Federal reimbursement. Neighborhood\nclaimed the unallowable costs because it did not maintain adequate internal controls.\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) i\n\x0cWHAT WE RECOMMEND\n\nWe recommend that Neighborhood:\n\n \xe2\x80\xa2 refund $287,571 in unallowable costs;\n\n \xe2\x80\xa2 revise its existing policies and procedures to ensure that all entries in the Head Start\n expense accounts are adequately reviewed, including for allowability, prior to posting\n them to the accounts; and\n\n \xe2\x80\xa2 develop written monitoring procedures to ensure that all expenses posted to the Head\n Start expense accounts are allowable.\n\nNEIGHBORHOOD COMMENTS AND OUR RESPONSE\n\nIn written comments on our draft report, Neighborhood agreed that $108,491 should not have\nbeen charged to the Head Start grant but disagreed that the remaining $192,177 of the $300,668\noriginally determined not to be allowable should be refunded.\n\nAfter reviewing the additional documentation that Neighborhood provided, we determined that\n$13,097 in salary and fringe benefit costs was allowable. We revised our findings and\nrecommendations accordingly. Nothing in Neighborhood\xe2\x80\x99s comments caused us to change our\nother findings or recommendations.\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) ii\n\x0c TABLE OF CONTENTS\n\n\nINTRODUCTION .......................................................................................................................1\n\n Why We Did This Review ...............................................................................................1\n\n Objective ..........................................................................................................................1\n\n Background ......................................................................................................................1\n Head Start Program ..............................................................................................1\n Neighborhood Centers, Inc. .................................................................................1\n\n How We Conducted This Review....................................................................................2\n\nFINDINGS ...................................................................................................................................2\n\n Federal Requirements ......................................................................................................2\n\n Neighborhood Claimed Unallowable Costs.....................................................................3\n Costs Were Not Allocable to the Head Start Grant .............................................3\n Costs Were Not Adequately Supported ...............................................................3\n\n Neighborhood Lacked Adequate Internal Controls .........................................................4\n\nRECOMMENDATIONS .............................................................................................................4\n\nNEIGHBORHOOD COMMENTS AND OFFICE OF INSPECTOR GENERAL\n RESPONSE..............................................................................................................................5\n\n Costs Were Not Allocable to the Head Start Grant .........................................................5\n Transferred Costs ..................................................................................................5\n Other Costs Not Allocable ....................................................................................5\n\n Costs Were Not Adequately Supported ...........................................................................6\n Administrative Rent Costs ....................................................................................6\n Salary and Fringe Benefits Costs ..........................................................................6\n Supply Costs .........................................................................................................7\n\n Neighborhood Lacked Adequate Internal Controls .........................................................7\n Internal Controls ...................................................................................................7\n Monitoring Procedures..........................................................................................7\n\nOTHER MATTERS.....................................................................................................................8\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) iii\n\x0c Personnel Action Forms Not Used To Initiate Pay Increases ..........................................8\n\n Federal Cash Drawdown Procedures Not Followed ........................................................8\n\nAPPENDIXES\n\n A: Audit Scope and Methodology ..................................................................................9\n\n B: Related Office of Inspector General Reports ........................................................... 10\n\n C: Neighborhood Comments ........................................................................................ 11\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) iv\n\x0c INTRODUCTION\n\nWHY WE DID THIS REVIEW\n\nBecause Office of Inspector General reviews have found that Head Start grantees claimed\nunallowable costs and had significant internal control weaknesses, we are reviewing Head Start\ngrantees nationwide. Neighborhood Centers, Inc. (Neighborhood), received three Federal grants\ntotaling $21.6 million for calendar year (CY) 2010 to fund its Head Start and Early Head Start\nprograms: $16.6 million for its Head Start grant and a total of $5 million for two grants under\nthe American Recovery and Reinvestment Act (Recovery Act), P.L. No. 111-5.\n\nOBJECTIVE\n\nOur objective was to determine whether Neighborhood claimed Head Start grant costs that were\nallowable under applicable Federal regulations.\n\nBACKGROUND\n\nHead Start Program\n\nTitle VI of the Omnibus Budget Reconciliation Act of 1981 established Head Start as a Federal\ndiscretionary grant program. The major program objectives include promoting school readiness\nand enhancing the social and cognitive development of low-income children by providing\neducational, health, nutritional, and social services. In 1994, the Head Start program was\nexpanded to establish Early Head Start, which serves children from birth to 3 years of age, to\npromote prenatal care, enhance the development of infants and toddlers, and promote the healthy\nfunctioning of families.\n\nWithin the U.S. Department of Health and Human Services (HHS), the Administration for\nChildren and Families, Office of Head Start (OHS), administers the Head Start program. In\nfiscal year (FY) 2010, Congress appropriated $7.2 billion to fund Head Start\xe2\x80\x99s regular\noperations.\n\nThe Recovery Act provided an additional $2.1 billion for the Head Start program during FYs\n2009 and 2010. These funds were intended for activities such as expanding enrollment, funding\ncost-of-living wage increases for grantees, upgrading centers and classrooms, and bolstering\ntraining and technical assistance.\n\nNeighborhood Centers, Inc.\n\nNeighborhood is a private nonprofit human services organization founded in 1907; its mission is\nto bring resources, education, and connection to underserved neighborhoods. Neighborhood\noperates Early Head Start and Head Start programs at eight free-standing centers in the Houston,\nTexas, area. Additionally, Neighborhood offers home-based programs as well as programs at\nschool and childcare-based sites.\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 1\n\x0cNeighborhood is funded primarily through Federal and State Government grants. For CY 2010,\nOHS provided Head Start funds and Early Head Start funds to Neighborhood totaling\n$16,593,829. For the same period, OHS provided Recovery Act grants to Neighborhood totaling\n$4,993,962.\n\nHOW WE CONDUCTED THIS REVIEW\n\nFor CY 2010, Neighborhood claimed $16,590,632 in Head Start grant costs. We limited our\nreview to a nonstatistical sample of Head Start grant costs totaling $1,161,863.\n\nWe conducted this performance audit in accordance with generally accepted government\nauditing standards. Those standards require that we plan and perform the audit to obtain\nsufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions\nbased on our audit objectives. We believe that the evidence obtained provides a reasonable basis\nfor our findings and conclusions based on our audit objectives.\n\nSee Appendix A for the details of our scope and methodology. Appendix B contains a list of\nrelated OIG reports on the Head Start and Early Head Start programs.\n\n FINDINGS\n\nNeighborhood did not always claim allowable Head Start grant costs under applicable Federal\nregulations for CY 2010. Of the $1,161,863 in costs we reviewed, $874,292 was allowable.\nHowever, $287,571 was unallowable. Specifically, Neighborhood claimed:\n\n \xe2\x80\xa2 $131,807 that was not allocable to the Head Start grant, and\n\n \xe2\x80\xa2 $155,764 that was not adequately supported.\n\nAs a result, Neighborhood received $287,571 in unallowable Federal reimbursement.\nNeighborhood claimed the unallowable costs because it did not maintain adequate internal\ncontrols.\n\nFEDERAL REQUIREMENTS\n\nFederal regulations (45 CFR part 74) establish uniform administrative requirements governing\nHHS grants and agreements awarded to nonprofit organizations. As a nonprofit organization that\nreceives Federal funds, Neighborhood must comply with the cost principles at 2 CFR part 230. 1\nThese cost principles specify the criteria that costs must meet to be allowable. The HHS\nawarding agency may include additional requirements that are considered necessary to attain the\naward\xe2\x80\x99s objectives.\n\n\n1\n Cost Principles for Non-Profit Organizations (Office of Management and Budget Circular A-122), incorporated by\nreference at 45 CFR \xc2\xa7 74.27(a).\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 2\n\x0cNEIGHBORGHOOD CLAIMED UNALLOWABLE COSTS\n\nCosts Were Not Allocable to the Head Start Grant\n\nTo be allowable under applicable Federal regulations, costs must be allocable to the award. 2\n\nAt the end of the grant year, Neighborhood staff transferred $102,418 in non-Head Start costs to\na Head Start grant expense account. The costs were not allocable to the Head Start grant because\nthey were for other programs that Neighborhood operated (e.g., charter schools). The transferred\ncosts were for items and services such as textbooks, laptop computers, and printing for non-Head\nStart students.\n\nIn addition, throughout the year, Neighborhood claimed $29,389 that was not allocable to the\nHead Start grant. The costs were for dance school classes for charter school students, business\ncards for charter school administration staff, rent related to the Recovery Act grant, electrical\nmaintenance for a non-Head Start facility, management and general costs that were incorrectly\nallocated to the Head Start grant, and employee salary overpayments.\n\nAs a result, Neighborhood received $131,807 of unallowable Federal reimbursement that did not\nbenefit the Head Start program.\n\nCosts Were Not Adequately Supported\n\nGrantees\xe2\x80\x99 accounting records should be supported by source documentation. 3\n\nNeighborhood\xe2\x80\x99s cost allocation plan requires that it prepare supporting schedules showing the\nallocation of rent costs for its administration buildings, which were shared by multiple programs.\n\nNeighborhood claimed rent and supply costs that were not adequately supported by source\ndocumentation, or the documentation did not clearly indicate whether the costs were for Head\nStart.\n\nNeighborhood claimed rent costs totaling $139,591 for one of its administrative buildings. For 9\nmonths of the grant year, Neighborhood charged 100 percent of rent costs totaling $109,275 to\nthe Head Start grant. However, documentation we reviewed showed that employees of non-\nHead Start programs also worked in the building. For the remaining 3 months of the year,\nNeighborhood charged $30,316 to the Head Start grant, which represents 83 percent of the rent\ncosts for those months. Neighborhood did not provide any support for the allocation.\n\nNeighborhood claimed $16,173 in supply costs that was not supported by any source\ndocumentation, or the supporting documentation did not clearly indicate whether the costs were\n\n\n2\n 2 CFR, part 230, Appendix A, paragraph A.2.a.\n3\n 45 CFR \xc2\xa7 74.21(b)(7).\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 3\n\x0cfor Head Start. These costs, which Neighborhood originally charged to charter school expense\naccounts, were transferred to a Head Start grant expense account at the end of the grant year.\n\nAs a result, Neighborhood received $155,764 in unallowable Federal reimbursement.\n\nNEIGHBORHOOD LACKED ADEQUATE INTERNAL CONTROLS\n\nNeighborhood claimed the unallowable costs because it did not maintain adequate internal\ncontrols to ensure that it claimed only allowable Head Start grant costs. Specifically,\nNeighborhood:\n\n \xe2\x80\xa2 did not always follow its existing policies and procedures requiring that all entries to the\n accounting system be reviewed by the senior accounting manager or controller and\n\n \xe2\x80\xa2 did not have adequate monitoring procedures to ensure that all expenses posted to the\n Head Start expense accounts were allowable.\n\nNeighborhood\xe2\x80\x99s accounting policies and procedures manual specifies that each entry in the\naccounting system will be reviewed and approved by the senior accounting manager or the\ncontroller. The accounting manual also states that all general journal entries will be supported by\ngeneral journal vouchers with supporting documentation attached and will be approved by the\nsenior accounting manager or controller. Additionally, Neighborhood staff explained that budget\nanalysts, as well as accounting staff, periodically monitor the expense accounts for each program\nto ensure accurate classification of program costs.\n\nFor example, Neighborhood staff used a year-end journal entry to reclassify $118,591 in non-\nHead Start costs as Head Start grant expenses. 4 The supporting documentation showed that a\ngeneral ledger accountant prepared the journal entry. The entry was initialed and stamped\n\xe2\x80\x9cposted\xe2\x80\x9d by the controller. However the controller or senior accounting manager had not\nadequately reviewed the entry for allowability prior to it being posted in the accounting\nsystem. Additionally, Neighborhood\xe2\x80\x99s expense account monitoring procedures did not identify\nthe unallowable costs.\n\nNeighborhood could have prevented or detected the unallowable costs by ensuring that (1) all\nentries to the Head Start expense accounts were adequately reviewed for allowability prior to\nposting them to the accounts and (2) all expenses posted to Head Start expense accounts were\nadequately monitored for allowability.\n\n RECOMMENDATIONS\n\nWe recommend that Neighborhood:\n\n \xe2\x80\xa2 refund $287,571 in unallowable costs;\n\n4\n The $118,591 includes $102,418 in costs that were not allocable and $16,173 in costs that were not supported.\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 4\n\x0c \xe2\x80\xa2 revise its existing policies and procedures to ensure that all entries in the Head Start\n expense accounts are adequately reviewed, including for allowability, prior to posting\n them to the accounts; and\n\n \xe2\x80\xa2 develop written monitoring procedures to ensure that all expenses posted to the Head\n Start expense accounts are allowable.\n\nNEIGHBORHOOD COMMENTS AND OFFICE OF INSPECTOR GENERAL\nRESPONSE\n\nIn written comments on our draft report, Neighborhood agreed that $108,491 should not have\nbeen charged to the Head Start grant but disagreed that the remaining $192,177 of the $300,668\noriginally determined not to be allowable, should be refunded. Neighborhood\xe2\x80\x99s comments,\nalong with additional documents Neighborhood supplied, are included as Appendix C. We did\nnot include two of the documents because they contain personally identifiable information.\n\nCOSTS WERE NOT ALLOCABLE TO THE HEAD START GRANT\n\nTransferred Costs\n\nNeighborhood Comments\n\nNeighborhood agreed that $86,083 of the $102,418 in costs was not allocable. Neighborhood\nstated that the error occurred because a journal entry was misclassified and that it was an isolated\nincident. For the remaining $16,335, Neighborhood asserted that these costs were solely\nallocable to the Head Start grant ($565) or funded dual enrollment classrooms of charter school\nand Head Start children ($15,770). Neighborhood provided Exhibits A and C with a list of\ntransactions that they contend were allocable. Additionally, Neighborhood stated that supplies\nwere included in the approved budget, as noted in Exhibit B.\n\nOffice of Inspector General Response\n\nDuring the audit, we reviewed the supporting invoices and documentation for the transactions\nlisted in the exhibits to make the determination that they were not allocable to the\nprogram. Neighborhood\xe2\x80\x99s response did not change our determination. Additionally, the funding\ndocument provided in Exhibit B is not for the grant we reviewed. We reviewed grant award\nnumber 06CH6999, which covers CY 2010; the exhibit grant award number is 06SH6999, a\nRecovery Act grant covering September 2010 through September 2011.\n\nOther Costs Not Allocable\n\nNeighborhood Comments\n\nNeighborhood agreed that $9,636 of the $29,389 in costs was not allocable. For the remaining\n$19,753 in rent costs, Neighborhood stated that the costs were appropriate Early Head Start\nexpenses. Neighborhood provided Exhibit D to support the rent costs.\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 5\n\x0cOffice of Inspector General Response\n\nDuring the audit period (CY 2010), Neighborhood received a Recovery Act grant award that also\nincluded Early Head Start funding. The rent for the building increased $4,938 starting in April\n2010. Neighborhood charged the first 4 months of the rent increase (April through July 2010),\ntotaling $19,753, to the Head Start grant we reviewed. When we asked Neighborhood about the\nincrease in cost for those months, Neighborhood officials responded in writing that the increase\nshould have been charged to the Recovery Act grant, not the grant we reviewed. Additionally,\nthe rent increase was not charged to the Head Start grant for the remaining months of the year.\nNeighborhood\xe2\x80\x99s response did not change our determination.\n\nCOSTS WERE NOT ADEQUATELY SUPPORTED\n\nAdministrative Rent Costs\n\nNeighborhood Comments\n\nNeighborhood disagreed that the $139,591 in rent costs related to the administrative building was\nnot adequately supported. Neighborhood maintains that all employees housed in the\nadministrative building worked solely for the Head Start program with the exception of\ninstructional coaches who were on site one time per week working with dually enrolled Head\nStart and charter school children. Neighborhood provided Exhibit E, 5 which lists all of the 56\nHead Start employees who worked in the administrative building in 2010. Neighborhood stated\nthat it had allocated rent costs based on the percentage of staff that worked for Head Start and\nEarly Head Start Expansion.\n\nOffice of Inspector General Response\n\nDuring the period that Neighborhood states that the building housed only Head Start staff,\nNeighborhood allocated telephone costs for that building to other programs. The supporting\ndocumentation provided for the telephone allocation included personnel who worked for other\nprograms. Additionally, Neighborhood\xe2\x80\x99s allocation policy requires that facility costs be based\non square feet, not percentage of staff. Neighborhood\xe2\x80\x99s response did not change our\ndetermination.\n\nSalary and Fringe Benefits Costs\n\nNeighborhood Comments\n\nNeighborhood disagreed with the finding regarding the $13,097 in salary and fringe benefit\ncosts. Neighborhood provided Exhibit F, 6 which includes an electronic submission of the\nemployee\xe2\x80\x99s time and a signed affidavit by the employee.\n\n5\n We did not include Exhibit E because it contains personally identifiable information.\n6\n We did not include Exhibit F because it contains personally identifiable information.\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 6\n\x0cOffice of Inspector General Response\n\nAfter reviewing the additional documentation provided, we allowed the $13,097 in salary and\nfringe benefit costs. We revised our findings and recommendations accordingly.\n\nSupply Costs\n\nNeighborhood Comments\n\nNeighborhood agreed that $12,772 of the $16,173 in supply costs was unsupported. For the\nremaining $3,401 Neighborhood asserted that these costs were solely allocable to the Head Start\ngrant ($852) or funded dual enrollment classrooms of charter school and Head Start children\n($2,549). Neighborhood provided Exhibit G, which lists transactions that it contends were\nallocable. Additionally, Neighborhood stated that supplies were included in the approved\nbudget, as noted in Exhibit B.\n\nOffice of Inspector General Response\n\nDuring the audit, we were not provided with supporting documentation for the transactions listed\nin the exhibit. Without invoices or other supporting documentation, we are unable to make a\ndetermination that the costs are allowable. Neighborhood\xe2\x80\x99s response did not change our\ndetermination. Additionally, the funding document provided in Exhibit B is not for the grant we\nreviewed. We reviewed grant award number 06CH6999, which covers CY 2010; the exhibit\ngrant award number is 06SH6999, a Recovery Act grant covering September 2010 through\nSeptember 2011.\n\nNEIGHBORHOOD LACKED ADEQUATE INTERNAL CONTROLS\n\nInternal Controls\n\nNeighborhood Comments\n\nAlthough Neighborhood disagreed that it lacked adequate internal controls, Neighborhood stated\nthat since 2010, it has taken measures to improve its internal control structure. These measures\ninclude increasing its staff resources, assessing segregation of duties and existing controls,\nrevising policies and procedures, and implementing a new accounting system to allow for more\neffective reporting.\n\nMonitoring Procedures\n\nNeighborhood Comments\n\nNeighborhood agreed that written monitoring procedures should be developed. Neighborhood\nstated that it has compliance staff working with accounting staff to develop and improve internal\ncontrol processes through workflow analysis and process improvement.\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 7\n\x0c OTHER MATTERS\n\n\nPERSONNEL ACTION FORMS NOT USED TO INITIATE PAY INCREASES\n\nGrantees\xe2\x80\x99 accounting records should be supported by source documentation (45 CFR \xc2\xa7\n74.21(b)(7)). In addition, grantees must establish and maintain efficient and effective record-\nkeeping systems to provide accurate and timely information regarding staff (45 CFR \xc2\xa7 1304.51\n(g)).\n\nAccording to Neighborhood\xe2\x80\x99s accounting policies and procedures, pay rate changes should be\ninitiated with Personnel Action Forms and authorized by the director of human resources.\n\nNeighborhood did not prepare Personnel Action Forms in a timely manner to support pay rate\nincreases. Neighborhood processed annual pay increases for 2008 through 2010 that affected the\nsalaries in our audit period. Neighborhood provided Personnel Action Forms for the 139\nemployees whose salary costs we reviewed; however, 75 of these forms were created and\napproved after we requested them (approvals dated in December 2011). The 75 forms reflected\npay increases totaling $137,662 annually. Therefore, Neighborhood did not maintain payroll\nrecords that were adequately documented in a timely manner.\n\nFEDERAL CASH DRAWDOWN PROCEDURES NOT FOLLOWED\n\nGuidance issued by the HHS Program Support Center, Division of Payment Management,\nrequired Neighborhood to draw down funds from a specific Payment Management System\n(PMS) account to fund Head Start grant expenditures. Similarly, Neighborhood was required to\ndraw down funds from another PMS account to fund Recovery Act grant expenditures.\nRegulations state that cash advances must be timed in accordance with the actual, immediate\ncash requirements of the recipient organization in carrying out the purpose of the approved\nprogram or project (45 CFR \xc2\xa7 74.22).\n\nTwice during CY 2010, Neighborhood incorrectly drew down funds totaling $291,257 from the\nHead Start grant\xe2\x80\x99s PMS account that should have been drawn from the Recovery Act grants\xe2\x80\x99\nPMS account ($122,647 in June and $168,610 in September). The supporting documentation in\nthe drawdown files indicated that Neighborhood withdrew the funds for Recovery Act grant\nexpenditures rather than Head Start grant expenditures.\n\nAs a result, at times during the year, Neighborhood may have had more Head Start grant funds\non hand than it needed for grant purposes. Neighborhood officials stated that the funds were\ndrawn down from the wrong account due to a clerical error and that funds were available to\nsupport all Recovery Act expenditures. Neighborhood officials further explained that, after\ndiscovering that these errors had occurred, Neighborhood corrected the errors by drawing down\nless funds from the Head Start grant\xe2\x80\x99s PMS account (and more funds from the Recovery Act\xe2\x80\x99s\nPMS account) for the remainder of the grant period.\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 8\n\x0c APPENDIX A: AUDIT SCOPE AND METHODOLOGY\n\nSCOPE\n\nFor CY 2010, Neighborhood claimed $16,590,632 in Head Start grant costs. We limited our\nreview to a nonstatistical sample of Head Start grant costs totaling $1,161,863.\n\nWe did not perform an overall assessment of Neighborhood\xe2\x80\x99s internal control structure. Rather,\nwe reviewed only the internal controls that pertained directly to our objectives. Our review\nperiod was CY 2010.\n\nWe performed our fieldwork at Neighborhood\xe2\x80\x99s administrative offices in Houston, Texas.\n\nMETHODOLOGY\n\nTo accomplish our objective, we:\n\n \xe2\x80\xa2 reviewed relevant Federal laws, regulations, and guidance;\n\n \xe2\x80\xa2 reviewed grant award documentation to determine Neighborhood\xe2\x80\x99s Federal funding;\n\n \xe2\x80\xa2 reviewed Neighborhood\xe2\x80\x99s written internal control procedures related to accounting,\n procurement, property, personnel, consultants, and budgeting;\n\n \xe2\x80\xa2 interviewed Neighborhood\xe2\x80\x99s management to gain an understanding of Neighborhood\xe2\x80\x99s\n internal control procedures related to accounting, procurement, property, and personnel;\n\n \xe2\x80\xa2 reconciled the costs Neighborhood claimed on its final Federal Financial Status Report to\n its general ledger; and\n\n \xe2\x80\xa2 selected a nonstatistical sample of costs claimed and tested them for allowability.\n\nWe conducted this performance audit in accordance with generally accepted government\nauditing standards. Those standards require that we plan and perform the audit to obtain\nsufficient, appropriate evidence to provide a reasonable basis for our findings and conclusions\nbased on our audit objectives. We believe that the evidence obtained provides a reasonable basis\nfor our findings and conclusions based on our audit objectives.\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 9\n\x0c APPENDIX B: RELATED OFFICE OF INSPECTOR GENERAL REPORTS\n\n Report Date\n Report Title Number Issued\nCenter for Community and Family Services, Inc., Did Not A-09-11-01006 06/19/13\nExpend Head Start Funds in Accordance With Federal\nRequirements\n\nNot All of the Young Women\xe2\x80\x99s Christian Association of A-07-11-02762 04/25/13\nMetropolitan St. Louis Head Start Expenditures Were\nAllowable\nSoutheastern Tidewater Opportunity Project, Inc., Head Start A-03-11-00501 02/28/13\nProgram Claimed Unallowable Costs for Grant Year April 1,\n2010, Through March 31, 2011\nNeighborhood House Association Claimed Allowable Head A-09-11-01015 02/20/13\nStart Costs but Did Not Maintain Adequate Internal Controls\nRelated to Personnel, Facilities, and Subcontracts\nThe Child Development Council of Acadiana, Inc.\xe2\x80\x99s, Financial A-06-11-00031 09/27/12\nManagement Practices and Systems Did Not Always Meet\nFederal Requirements\nEconomic Opportunities Development Corporation of Atascosa, A-06-11-00034 09/06/12\nKarnes, and Wilson Counties\xe2\x80\x99 Financial Management Practices\nand Systems Did Not Always Meet Federal Requirements\nThe Columbus Urban League Claimed Some Unallowable A-05-11-00053 09/05/12\nCosts to Head Start\n\nCenla Community Action Committee\xe2\x80\x99s Financial Management A-06-11-00032 08/15/12\nPractices and Systems Did Not Always Meet Federal\nRequirements\n\nWilliam Smith, Sr., Tri-County Child Development Council, A-06-11-00036 08/01/12\nInc.\xe2\x80\x99s, Financial Management Practices and Systems Did Not\nAlways Meet Federal Requirements\n\nLake County Family YMCA Claimed Unallowable Early Head A-05-11-00055 07/17/12\nStart Costs\n\nFirst A.M.E. Child Development Center\xe2\x80\x99s Head Start Program A-09-11-01003 06/13/12\nGovernance Was Not Fully in Accordance With Federal\nRequirements\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 10\n\x0c APPENDIX C: NEIGHBORHOOD COMMENTS \n\n\n\n\n\n September 6, 2013\n\n\n\n Patricia Wheeler\n Region al Inspector Genera l for Audit Services\n Office of Aud it Services, Region VI\n 1100 Commerce Street, Room 632\n Dallas, Texas 75242\n\n\n Report Number: A-06-11-00055 August 2013\n\n\n\n Dear Ms. Wheeler:\n\n Enclosed is the Neighborhood Centers\' response to the Office of Inspector General (OIG) draft repor t entitled\n Neighborhood Centers, Inc. Claimed Unallowable Head Start Costs.\n\n If you have any questions or comments regarding this report, please contact me by phone at (713) 669-5371 or by ema il\n at krummel@neighborhood-centers.org.\n\n\n\n\n Respectfully,\n\n\n\n\n Kirk Rummel\n Chief Financial Officer\n Neighborhood Centers Inc.\n\n\n\n\n Enclosures\n\n cc Angela Blanchard\n\n\n\n\n Neighborhood centers Inc. A United Way Agency People Transforming Communities. FOR GOOD.\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 11\n\x0c Neighborhood Centers Inc. Response to OIG Findings and Recommendations\n\n\n Report Number: A-06-11-00055 \xc2\xb7August 2013\n\n This communication is in response to the Office of Inspector General (O IG ) draft report entitled Neighborhood Centers,\n Inc. Claimed Unallowable Head Start Costs dated August 8, 2013. The following statements reflect t he concurrence or\n non-concurrence with the OIG findings and recomme ndations:\n\n\n\n\n I. Recommendation One: Refund $300,668 in unallowable costs\n\n A. Neighborhood Centers Inc. (NCI) claimed unallowable costs which were not allocable to the Head Start\n grant\n\n\n 1.) NCI does not concur with the finding regardi ng the transfer of $102,418 in non-Head Sta rt costs to a Head\n Start grant expense accou nt. Upon thorough review of the supporting documentation, the following was\n determined as summarized below:\n\n (a) As noted in Exhibit A, $564.43 of consumables purchased solely for the Head Start program are allowable.\n Supplies are included in the approved budget for FY2010 as noted in Exhibit B.\n\n (b) As noted i n Exhibit C, $15,770.12 of consumables p urchased for classrooms that have a dual enrollment of\n Promise Community School and Head Start children are allowable costs. This dual enrollment leverages\n fund ing to allow Neighbor hood Centers to offer a seven-hour day at its Head Start centers and also ensures\n that all children in t he center-based program are taught by a degreed and certified teacher. Additionally, dual\n enrollment allows longitudinal tracking of academic progress into elementary school through the assignment of\n unique numerical identifiers used by the state educationa l agency. For the core Head Start program, supplies are\n necessary for day-to-day activities and would be pu rchased f or Head Start regardless of organizational structure.\n Supplies are i ncluded in the approved budget for FY 2010 as noted in Exhibit B.\n\n All expenses charged to Head Start benefit children enrolled in the Head Start program. Account codes\n document the locat ion of the purchase requestor, rathe r than the location at which the p urchase will be used .\n For example, a Head Start administration staff assigned to central services may place an office supply ord er for\n mul tiple centers where duall y-enrolled children are located ; the account code may reflect t he central services\n location rather than the d ual-enrollment location.\n\n NCI asserts tha t $16,334.SS of the $102,418 are al lowable costs which are allocable to the Head Sta rt gra nt.\n\n\n NCI concu rs that $86,083 of consumables purchased for classrooms that were not for Head Start or dual\n enrollment classrooms should not have been supported by Head Start funds.\n\n\n NCI professes that the misclassification of the journal entry which t ransferred expenses was an isolated incident\n whereby the staff responsible for reviewing the docu me ntation for the expenses overlooked the description\n deta il.\n\n\n\n NCI Response to OIG Report A-06-11-00055- August 2013 Page 1\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 12\n\x0c 2.) NCI does not concur with the finding that $29,389 in costs (throughout the year) were not allocable to the\n Head Start gra nt. Of the mont hly renta l fee of $12,438 for the Kingdom Builders property, $7,500 is for Head\n Start and the $4,938 is the portion o f the rent related to Early Head St art. Exhibit D is a listing of monthly rent\n payments which includes Kingdom Builders. The $4,938 portion for the four months of April 2010 to July 2010\n to taling $19,753 is appropriate as it is an Early Head Sta rt expense. The remaining $9,636 of the $29,389\n represents disputed costs that shou ld not have been supported by Head Start funds.\n\n\n Corrective Action: NCI has taken measures to prevent and detect unallowable costs by ensuring that all\n expenses posted to Head Start expense accounts are adequately monitored for allowability. Furthermore, all\n entries to Head Start expense account s are reviewed by the Controller or Senior Accounting staff prior to\n posting to the general ledger. Budget versus actua l reports are reviewed wi th the Head Start Direct o r monthly\n and any inconsistencies and materia l variances are identified and addressed.\n\n\n\n B. Neighborhood Centers Inc. (NCI) claimed una llowable costs which w ere not adequately supported\n\n 1.) NCI does not concur tha t rent costs related to an administration building were not adequately supported.\n Rega rding the $139,591 of rent claimed for the Aramco Building, NCI has charged rent costs to Head Start as this\n site served as the Head Start/Early Head Start Administrative office prior to the move to the Savoy location. NCI\n maintains that all employees housed in the Aramco Building worked solely for the Head Start program w ith the\n except ion of inst ructional coaches who were on site one time per week. These i nstructional coaches worked\n with dually enrolled students who were either enrolled solely in Head Start or Charter School Without Walls. At\n no time did the instructors work with stude nts not in the Head Start or Charter School Without Walls programs.\n Exhibit E lists all employees w ho worked in the Administratio n build ing in 2010. Therefore, NCI maintains that it\n was reasonable to allocate one hundred percent o f the rent charges for the Aramco Building to the Head Start\n program for nine months of the year (January 2010 to Sept ember 2010). The allocation of only eighty-three\n percent of t he rent charged to the Head Start program for the remaining three months of the year (October\n 2010 t o December 2010) is also appropriate since the seventeen percent was supported by carryover funds\n awarded for expansion of Head Start and Early Head Start programs. NCI began allocating ce ntral staff to t he\n ARRA expansion grant in October of 2010. This is when Early Head Start expansion began. NCI\'s efforts were to\n appropria tely allocate funds to proper funding streams. The basis for the allocatio n is noted below and is based\n on staffing for Head Start and Early Head Start Expansion:\n\n Budgeted Staffing # of Employees % Allocation\n HS Base Staffing 264 , 83%\n r\n HS Expansion Staffing .,.--__;5:..4.:......_ _,,.--1:...:7....:o/c.:.o- -. \n\n 318 100% \n\n\n Head Start administ rative staffs were collectively moved into four locations between 2009 and 2012. These staff\n was not comingled with other staff and all we re moved together as a tea m. Due to the frequency of the moves\n during this period, not all locatio n codes for each staff were immediately updated. However, these staff\n performed d ut ies solely for Head Start and their salaries and related fringes were properly charged to Head St art\n regardless of their location code. Promise Community Charter School and Early Child Development\n administrative staffs in NCI\'s education division are charged t o t he campus/location where t hey have oversight\n responsibilities. These staff did not move with o r share offices w ith Head Start administrative staffs.\n\n\n NCI Response to OIG Report A-06-11-00055- August 2013 Page 2\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 13\n\x0c 2.) NCI does not concur with the finding regarding the $13,097 in salary and fringe benefit costs. The employee\n documented the time she wo rked o n the Head Start grant as noted in Exhibit F which is an electron ic\n submission of her time referred to as a Timecard View and Report with Supervisor Approval. This employee\'s\n ti me is charged 100% to Head Start as evidenced by Exhibit F which includes a signed affidavit by the\n emplo yee . Therefore, the salary and fringe be nef it costs charged to Head Start is appropriate and NCI should not\n refund these costs.\n\n 3.) NCI does not concur with the all of t he findings t hat $16,173 of supply costs were not supported by source\n document at ion. Exhibit G lists supply costs o f $852.08 purchased sole ly fo r Head Start as well as $2,549.41 of\n expenses for dual e nrollment in Charter School and Head Start. As noted previously, items purchased for\n classrooms that have a dual enrollment of Promise Community School and Head Start children leverage\n funding to allo w Neighborhood Centers t o offe r a seven-hour day at it s Head Start centers. It also ensures t hat\n all ch ildren in the cent er-based program are taught by a degreed and certified teacher. For the core Head Start\n program, supp lies are necessa ry for day to day activities and would be pu rc hased whether or not the Head Start\n ch ildren were benefi tting from d ual enroll me nt. Supplies are included in t he approved budget for FY2010 as\n noted in Exhibit B.\n\n NCI asserts tha t $3,401.49 of the $16,173 are allowable costs supported by source documentation which are\n allocable to the Head Start grant.\n\n\n Corrective Action: NCI has taken measures to prevent and detect unallowable costs by ensuring that all\n expenses posted to Head Start expense accounts are adequately monit ored for allowability. Fu rthermore, all\n entries to Head Start expense accounts are reviewed by the Controller o r Senior Accou nting sta ff prior to\n posting to the general ledger. Budget to act ual repo rts are reviewed w ith the Head Start Director monthly and\n any inconsistencies and material variances are identified and addressed. NCI has alrea dy addressed the\n personnel activity report issue by implementing an electronic time and a ttendance program which capt u res\n each department/program in which an employee works in. NCI has also increased resources in infrastructu re\n and i mplemented efficiencies in processes to ensure that all costs are supported by adequate documentation.\n This includes human resource staf f dedicated to Head Start staffing compliance and additional Payroll, Billing,\n Accounts Payable and Treasury staff.\n\n\n\n II. Recommendation Two: Revise existing policies and procedures to ensu re t hat all entries in the Head Start expense\n accounts are adequately reviewed, including for allowability, prior to posting them to the accounts.\n\n A. Neighborhood Centers In c. (NCI) lacked adequate internal controls\n\n\n 1.) NCI does not concur t hat it lacked adequate int ernal controls. An independent audit o f NCI\'s financial\n statements for 2010, 2011 and 2012 did not identify any deficiencies in internal control that are considered to\n be ma te rial weaknesses. Since 2010, NCI has taken measures to improve its internal control structure by\n increasing its sta ffing resources, assessing segregation of du t ies and existing controls, re vising policies and\n procedures, and imp lementing a new accounting syst em to allow for more effective reporting. NCI has\n aggressively mainta ined good internal control systems and endeavors to comply w ith laws and regu lations and\n accurately report fina ncial results.\n\n\n\n\n NCI Response to OIG Repor t A-06-11-00055- August 2013 Page 3\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 14\n\x0c Ill. Recommendation Three: Develop written monitoring procedures to ensure that all expenses posted to the Head\n Start expense accounts are allowable.\n\n NCI concurs that written mo nitoring procedures shou ld be developed to ensure all expenses posted to the Head\n Start expense accounts are all owable . NCI con tinuously works to improve internal controls. In total, NCI has\n approximately 130 accounting policies and procedures. In 2013 al one, fort y o f t hese policies and procedures\n have been revised and four were newly created. In addition, Compliance staff work with Account ing staff to\n develop and improve internal control processes through workflow ana lysis and process improvement. NCI\n strives to administer Head Start programs w ith effective interna l controls and has taken measures to enhance\n work per formance through training and technical assistance via conferences and webinars. For example, NCI\n employees from Head Start, Accounting, Budget, Compliance and Procureme nt departments attended a tw o day\n traini ng in 2013. This t raining was an In -Depth Review o f the OMB Circulars. The content covered the following:\n\n Day 1: O MB Administrative Requirements - 2 CFR Part 215 (OMB Circular A-110, and the Common Rule)\n including f inancial management system req uirements and controls, equ ipment, budgeting, and procurement.\n\n Day 2: OMB Cost Principles- 2 CFR Part 230 and 2 CFR Part 225 (OMB Circular\'s A-122 and A-87) includ ing\n general criteria for al l cost s, allowable and unallowable costs, and cost allocation.\n\n\n\n IV. OTHER MATTERS\n\n 1.) OIG states t hat personnel action forms were not used to initiate pay increases. In 2010, an agency wide\n salary increase was given to employees as part o f a cost of living adjustment which Human Resources prepared\n o n one docum ent rather than reflecting t hese changes on 75 individual personnel action forms. These pay\n increases were approved by Human Resources and the Board of Directors. NCI believed that the salary\n approvals by Human Resources and the Board of Directors were adequate documentation of the pay rate\n cha nges. Per the request o f t he OIG auditors during their visit, NCI docu men ted these increases o n personnel\n action forms.\n\n In June 2013, NCI bega n ut ilizi ng an aut omated system to reflect all personne l changes. All personnel changes\n init iated by supervisors and approved by Human Resources w ill be reflected electronically.\n\n 2.) OIG states that federal cash drawdow n procedures were not followed. At no time did NCI have additional\n funds on ha nd. Funds were drawn down inadvertently f rom the Head Start account instead o f from the Head\n Start funds provided by the Recovery Ac t PMS account. NCI subsequently correct ed t he drawdown errors by\n requesting fewer f unds from the Head Start grant. NCI has a three day cash process which is used as a tool\n to m onit or cash advances and minimize excess cash. NCI\'s management and billing staff coordinate with\n program staff to accurately project the cash needs to minimize the time lapse between the receipt of fu nds\n and the disbursal o f those funds. As a result of t he excess cash ana lysis and compar ison of amounts\n advanced with actual expendit ures, NCI effectively controls cash-on -ha nd levels.\n\n\n\n\n NCI Response to OIG Report A-06-11-00055- August 2013 Page 4\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 15\n\x0c V. Closing Remarks\n\n\n\n Neighborhood Centers Inc. has consistently operated w ith a commitment to compliance w ith laws, regulations,\n and program requirements. Since 95% of the Agency\'s $266 million of revenue is derived from fede ral/state\n programs, the Agency is highly regulated. Neighborhood Centers has inves ted in infrastructure that supports this\n commitment, with hig hly quali fied individuals who understand the ir ro les in p ro tecting f under and donor\n interests.\n\n Neighborhood Centers\' f inancial statements are audited each year by an independent audit firm and have\n consistently resul ted in an unqualified report. Similarly, A-133 audits are conducted f or all major programs.\n Neighborhood Centers\' Board o f Directors (and Board Committees) ope rates with the same conviction to\n excell ence and compliance in the ir ro les as management. The Board (and Com m ittees) is "hands on" in terms\n of overseeing management\'s compliance approach and monitoring results for the Agency. Frequent and focused\n monitoring efforts are keys to maintaining proper and effective internal controls. Each month the Finance and\n Adm inistration Committee and the Choices in Education Committee (which oversees Head Start) review monthly\n financial results, actual to budget variance explanatio ns, key program metrics, and program performance\n measures that go beyond statutory requirements. Parents w ho have volunteered t o serve on the Head Start\n Policy Council and the members of the Finance Subcommit tee also provide monthly ove rsight and have a key\n role in deciding how funds are spent (wit hin the regulations). Each prog ram has monthly staff accountability\n meetings, led by program directors, w hich includes review of all measu reable outcomes . Before monthly\n reports are prepared, the Controller, CFO, Accounting, and Budgeting staff review actual t o budget reports\n and ide ntify/va lidate the business reason for all mate ria l variances. This review is conducted for each\n program. As part of the process, all invoices and purchase orders are reviewed by Budget Analysts\n assigned to each program t o ensure all items coded to a program are properly approved, within budget, and\n are coded and all ocated properly.\n\n NCI will continue to work diligently to maintain strong controls and affirm our commitment to sound fina ncial\n practices and accountability.\n\n\n\n\n Response submitted by Neighbor hood Centers Inc. on Friday, September 6, 2013\n\n\n\n\n NCI Response to OIG Report A-06-11-00055- August 2013 Page 5\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 16\n\x0c~ \n\n~ \n EXHIBIT A \xc2\xb7 referenced on Page 1 of NCI Response on I.A.1 .(a)\n\n....~\ng Neighborhood Centers, Inc.\n Breakdown of Questioned Costs - NCI deems A llowab le as Head Start expense\n~\nQ A-06-11-00055\n\n~- NOTE: Of the $102,418 in non-Head Start costs, $564.43 are consumables purchased solely for the Head Start grant.\n"\'\n~\n~\n~\nc!Q\xe2\x80\xa2\ni5:\n~\n[ G/L Account Posting Date\n TRANSACTIONS/PAYROLL\n DESCRIPTION Expense Amount Program Description\nQ\n 117-110-1-10-6415 12/31 /2010 Crystal Chi ldren & Teacher Supplies $ 197.61 Head Start Pre-K School Supplies\ni\n_t;; 117-110-1-10-6415 12/31 /2010 Lakeshore Learning Materials $ 166.82 Head Start Classroom supplies\n 117-110-1-10-6415 12/31 /2010 Lakeshore Learning Materials $ 200.00 Head Start Classroom supplies\n~\nt\xc2\xb7 $ 564.43\nsr\n\na_\xc2\xa7~\n~\n~\n~\nI\n\n\n~\n......\n......\n\n~\n~\n\n\n\n\n NCI Response to OIG Report A-06-11 -00055 August 2013 Page 1 of 1\n......\n\'I\n\x0c EXHIBIT 8 - referenced on Page 1 o f NCI Respon se in I.A. I .(a), I.A.I .(b), a nd Page 3 1.8.3.\n\n 1.RECIPIENT SAl NUMBER;\n\n . Department of Health and Human Services\n Administration for Children e n d Families PMS DOCUMENT NUMBER:\n Financial AS$Istance Award IFAAI 06SH099902\n\n 1. AWARDING Ofl\'ICE:\n OA/OGM/Aegion VI\n 5. TYPE OF AWARD: ,6. TYPE OF ACTION:\n 2. ASSISTANCE TYPE:\n Disctedonarv Grant I 3. AWARD NO.:\n 06SH6999/02\n 17. AWARD AVTHORITY:\n 14. AMEND; NO.:\n\n\n\n SERVICE Revision (\xe2\x80\xa2) Amotlcan Recovery and Reinvestment Act of 2009\n 8. BUDGET PERIOD: 19. PROJECT PERIOD: 110. CAT NO./CFDA:\n 09/30/2010 THRU 09/29/2011 09/30/2009 THRU 09/29/2011 93.708 ...\n 11. RECIPIENT ORGANIZATION: 12. PROJECT I PROGRAM TIT1..E;\n Neighborhood Centers. inc. Head Start ARRA Expansion\n 4500 Bissonnet, Suite 200\n Bellaire TX 77 277 1389\n Vicki Birenbaum, Boord Chair\n\n\n 13.COUNTY:\n HARRIS\n 114. CONGR. DIST:\n 25\n J 15. PRiftCIPAL INVESTIGATOR OR PROGRAM DIRECTOR:\n Angela B"\'nchard , President end CEO\n\n 16. APPROVED BUDGET: 11. AWARD COMPUTATION:\n $\n Personnel ....................... 615,242\n A . NON-FEDERAL SHARE........... $ 313,159 20.00%\n Fringe Benefits................ $ 151,198\n B. FEDERAL SHARE................... $ 1,252,834 80.00%\n Travel ............................ $ 2,500\n 18. FEDERAL SHARE C()MPUTATION:\n Equipment ...................... $ 0 A. TOTAL FEDERAL SHARE......... ............ ............. $ 1. 252,634\n Supplies ......................... $ 173,995 B. UNOBUGATED BALANCE FEDERAL SHARE........ $ 158,174\n Contractual.................... $ 27.333 C. FED. SHARE AWARDED THIS BUDGET PERIOD.. $ 1,094,460\n\n Facilities/Construction ...... $ 0 19. AMOUNT AWARDED THIS ACTION: $ 0\n Other............................. $ 119.328 20. FEDERAL $AWARDED THIS PROJECT\n $ 2.017,305\n Direct Costs ................... $ 1,089,596 PERIOO:\n\n Indirect Costs................. $ 163,038 21 . AVTHORIZED TREATMENT OF PROGRAM INCOME:\n\n\n\n I\n AI %of$ DEDUCTIVE\n\n In Kind Contributions....... $ Q 22. APPIJCAI\'IT EIN: 23. PAYEE EIN: 124. OBJECT CLASS:\n\n Total Aooroved BudQet( . . l$ 1,252,634 1\xc2\xb7237062976-A 1 1-237062976-A1 41.51\n\n 25. FINANCIAL INFORMATION: DUNS: 073032765\n\n ORGN DOCUMENT NO. APPROPRIATION CAN NO. NEWAMT. UNOBUG. NONFED %\n OGM 06SH699901 75-9/0\xc2\xb71637 2009 G06R023 J$158.1741\n OGM 06SH699902 75-9/0\xc2\xb7 1537 2009 G06R023 $158,174\n\n 26. REMARKS: (Continued on separal& shee!s)\n Client Pop"latlon: 120.\n Numbat of Delegates; 1.\n Paid by DHHS Paymem Management System (PMSI, see attached for payment information.\n This oward is subject to Tatms and Condi1ions specilic to the Ameri can Recovery and Reinvestment Act of 2009.\n All recipients of funding "nder the Am&rican Recovery and Reinvestment Act of 2009 are tequirad to s"bmit quarterly\n rapons on the ute o f tunds.\n Information on recipient reporting can be found at FaderaiReporting.gov.\n This sward is s"bjectto the requirements ol Scalon 106 tg) of the Trafficking Victims Protection Act of 2000, as\n\n\n\n 28. SIGNATUREIS) CERTIFYING FUND AI/AILABILITY\n\n Maugarra A . Walker\n\n\n\n\n DGCM\xc2\xb73\xc2\xb7786 (Rev. 86) iSHl\n\n\n\n NCI Response to OIG Report A -06-11-00055 August 2013 1 o f2\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 18\n\x0c EXHIBIT 8 - referenced on Pa ge 1 o f NCI Respon se in I.A. I .(a), I.A.1.(b), a nd Page 3 1.8.3 .\n\n !.RECIPIENT SAl NUMBER:\n DEPARTMENT OF HEALTH AND HUMAN SERVICES\n \xc2\xb7ADMINISTRATION FOR CHILDREN AND FAMIUES PMS DOCUMENT NUMBER:\n FINANCIAL ASSISTANCE AWARD 06SH699902\n\n 1. AWARDING OFFICE: 3. AWARD NO.: 4. AMEMl. NO.\n OA/OGM/Reglon Vl 06SH6999/02\n 5. TYPE OF AWARD:\n SERVICE Ameri.,.n Recovery and Reinvestment Act of 2009\n\n 8. BUDGET PERIOD: 9. PROJECT PERIOD: 10. CAT NOJCFDA:\n 09/3012010 THRU 0913012009 THRU 09/29/2011 93.708\n 11. RECI\'IENT ORGANIZATION:\n NeighborhOOd Cente<s, inc.\n\n\n\n\n 26. REMARKS: tContln~d !Tom previous page!\n amended 122 U.S.C. 71041.\n For rho fuP text of the award term, 90 to hnp://www.act.tms.gov/grants/award_tetm.html.\n This grant Is subject to the req uirements as set forth in 45 CFR Part 87. \n\n (" \xe2\x80\xa2) Reflects only ledoral shore of opprovad budget. \n\n AD prevfou$ terms and conditions r ema in in effect.("! Other (see foUowing remor~sl : \n\n Client Population: 120 \n\n Numbar of Delegates: 0 \n\n\n This action authorlzas the csrrv\xc2\xb7lorwsrd of $158,174 from 06SH6999/01 to currsnr program year \n\n 06SH8999/02 lor !he following, per the grantee\'s 3jll)lication. \n\n\n Supplies \n\n PA\xc2\xb7R023. ~158.174. \n\n\n These l unda incr ease the Total Federal Approvad Budget. \n\n\n\n\n\n DGCM-3- 785 (Rev. 661 ISHI Page 2 of 2\n\n\n\n\n NCI Response to OIG Report A -06-11-00055 August 2013 2of2\n\n\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 19\n\x0c~\n~ EXH IBIT C- referenced on Page 1 of NCI Response in l A 1 .(b )\n\n....~\ng Neighborhood Centers, Inc.\n Breakdown of Questioned Costs - NCI deems Allowable as Head Start expense\n~ A-06-11-00055\nQ\n~- NOTE: Of the $102,418 in non -Head Start costs, $15,770.12 are consumables purchased for classrooms for dual enrollment\n"\'\n~ Charter School and Head Start.\n~\n~\nc!Q\xe2\x80\xa2\n TRANSACTION S/\n Posting PAYROLL Expense\ni5: GIL Account Date DESCRIPTION Amount Prog ram Description\n~ 117-110-1-10-6415 12/31/2010 Network Interstate $ 446.46 Charter School & Head Start Staff Aprons\n[ 117-110-1-10-6415\n 117-110-1-10-6415\n 12/31/2010\n 12/31/2010\n Office Depot\n Office Depot\n $\n $\n 68.09\n 329.78\n Charter School\n Charter School\n &\n &\n Head\n Head\n Start\n Start\n School Supplies\n Office Supplies\nQ 117-110-1-10-6415 12/31/2010 Office Depot $ 4139.23 Charter School & Head Start Office Supplies\ni\n_t;;\n 117-110-1-10-6415 12/31/2010 Office Depot $ 6628.56 Charter School & Head Start Supplies for Pre-K programs for CS and HS\n 117-110-1-10-6415 12/31/2010 Office Depot $ 27.90 Charter School & Head Start Office Supplies\n~ 117-110-1-10-6415 12/31/2010 Office Depot $ 49.49 Charter School & Head Start Office Supplies\nt\xc2\xb7 117-110-1-10-6415 12/31/2010 Office Depot $ 49.49 Charter School & Head Start Office Supplies\nsr 117-110-1-10-6415 12/31/2010 Office Depot $ 80.63 Charter School & Head Start Office Supplies\n\na_\xc2\xa7~ 117-110-1-10-6415\n 117-110-1-10-6415\n 117-110-1 -1 0-6415\n 12/31/2010\n 12/31/2010\n 12/31/2010\n Office Depot\n Office Depot\n Office Depot\n $\n $\n $\n 90.75\n 129.94\n 166.60\n Charter School\n Charter School\n Charter School\n &\n &\n &\n Head\n Head\n Head\n Start\n Start\n Start\n Office Supplies\n Office Supplies\n Office Supplies\n 117-110-1-10-6415 12/31/2010 Office Depot $ 195.34 Charter School & Head Start Office Supplies\n~\n~\n 117-110-1-10-6415 12/31/2010 Office Depot $ 333.03 Charter School & Head Start Office Supplies\n 117-110-1-10-6415 12/31/2010 Office Depot $ 335.90 Charter School & Head Start Office Supplies\n~\nI 117-110-1-10-6415 12/31/2010 Office Depot $ 470.56 Charter School & Head Start Office Supplies\n~\n......\n 117-110-1-10-6415 12/31/2010 Office Depot $ 505.93 Charter School & Head Start Office Supplies\n...... 117-110-1-10-6415 12/31/2010 Office Depot $ 1 722.44 Charter School & Head Start Office SLIQPIIes\n\n\n~\n $ 15,770.12\n\n~\n\n\n\n\n NCI Response toOIG Report A -06-1 1\xc2\xb7 00055 August 2013 Page 1 of 1\n\nN\nc\n\x0c EXHIBIT D- referenced on Page 2 of NCI Response in I.A.2.\n\n MONTHLY.RENT PAYMENTS\n MONTH: tviAY A-pr-10\n Head Start Facilities\n\n\n\n\n \xe2\x80\xa2 c/o David Casares\n Pay to:\n\n 1 \t Sercorp of Houston, Inc.\n\n I 0700 Richmond Avenue. Suite 203\n Vendor No.\n\n 2254\n Amount Description\n\n $1,743.38 / New Hori zon Head Start\n 6565 Rookjn \xe2\x80\xa21 \xc2\xb7, \\ 1\n 1-0-000-100-900-0-90-1450\n ;\' 0 iJ\n\n Houston, TX 77042 Term 711 /2000-6/30/2020\n\n 2 \t Sercorp of Houston, Inc. 2254 $ 3,546.34 SER Chaner School\n clo David Casares 6615 Rookin\n 10700 Richmond Avenue, Suite 203 420-ll-6269-1 06-0-11\n Houston, TX 77042 Term 7/ 1/2000-6/30/2020\n\n 3 \t GAR ASSOCIATES XIII, LLC 1176 $1 0,734.75 Savoy " . \' \' .\'i\n j ...; l \'\xc2\xb7\' \xc2\xb7- \xc2\xb7\n c/o Oak Leaf Managem ent CAM $31.81 6200 Savoy Ste 1200\n 9555 W Sam Houston Prkwy St# 250 $10,766.56 / 1-0-000-100-900-0-90-1450\n Houston, TX 77099 Tenn 2/ l/2006-6/30/201 1\n\n 4 \t Childcare Council of Greater Houston 301 $2,733.33 Angelita Fraga Day Care Center\n PO BOX 572043 209 North York Street\n Houston, TX 7725 7 420-11-6269-102-0-1 J\n\n\n\n \xe2\x80\xa2\n 5 Capital Management Services \n\n 716 Exchange Street, Suite 700 \n\n Buffalo, NY 14210 \n\n 6608 ?}\xc2\xa7\n ~,000.00\n I\n \xc2\xb7. \\ -:z_;::., L\n 1?. --\n Term 7/ 1/2008-7/31/2011\n\n Stay Connected\n 9700 Bissonnet. Suite 2000\n [X(\' \'L, 1-0-000-100-900-11-90-1450\n 1\xc2\xb7,. J , 0 1\n\n\n\n\n 0~ \xc2\xb7~ Y- \\ I 1211/2008-4/30/2010\n t\xc2\xa5 \' ...., r )\n 6 \t Houston Business Development, Inc 9989 $2,989.00 Healthy Start .i . v i ~~ b\n c/o Central Management Inc CAM $747.25 5280 Griggs Road\n 820 Gessner, Suite 1525 $3,736.25 I 1-0-000-100-900-0-90-1450\n Houston, TX 77024 08/6/2009-8/31120 J4\n\n\n 4775\n 1. .. I IJ - ~\n 7 \t Kingdom Builders $7,500.00 / Kingdom Builders Head Start\n 6011 West Orem Street 1-0-000-100-9110-0-90-1450\n Houston, TX 8/ 1/08-5/31/20 I 0\n\n 7 \t Kingdom Builders 6083 $4,538.75 Kingdom Builders Early Head Start\n 12401 South Post Oak, Suite 100 CAM $399.41 1-0-000-1 00-900-0-90-1450\n Houston, TX 77045 $4,938.16/ 04/0 1/ 10-04/01 /2013 ;, ~ ~-3 \' ,.1 \xe2\x80\xa2;\n\n\n /\n\n /~\n \'\n ~/, . -~-;;>..-.\n I\'t\xc2\xb7I;;(/(.((( / (j/ :. / \xe2\x80\xa2-\n \'\t .\n ;_ /:>:~.:\xc2\xb7~:\n -\'Date\n Y-z ,/_;t:\'\n NCI Response to OIG Report A-0&-11-00055 August 2013 \t Page 1 of 1\n\n\n\n\nOffice of lnSJ)ector General Not~We did not include Exhibits E and F because they contain\npersonally identifiable infmmation.\n\n\nHead Start Costs Claimed by Neighborhood Centers, Inc., in Houston, Texas (A-06-11-00055) 21\n\x0c~\n~ EXHIBIT G- referenced on Page 3 of NCI Response in 1.8.3 .\n\n....~\ng\t Neighborhood Centers, Inc.\n~ Breakdown of Uns upported Costs \xe2\x80\xa2 NCI deems Allowable\nQ\t A-06-11-00055\n~-\n NOTE 1: Of the $16,173 of supp ly costs not supported by source documentation, $852.08 are supplies\n"\'\n~\n purchased solely for Head Start.\n~\n~\nc!Q\xe2\x80\xa2 Posting TRANSACTIONS/PAYROLL Expense\ni5: G/L Account Date DESCRIPTION DEBIT Amount Progra m Description\n~ 117-110-1-10-6415 12/31/2010 Lakeshore Learning Materials $0.85 0.85 Head Start Classroom suppl ies\n[ 117-110-1-10-6415\n 117-110-1-10-6415\n 12/31 /2010\n 12/31 /2010\n Lakeshore Learning\n Lakeshore Learning\n Materials\n Materials\n $200.00\n $200.00\n 200.00\n 200.00\n Head Start\n Head Start\n Classroom supplies\n Classroom supplies\nQ 117-110-1 -10-6415 12/31 /2010 Lakeshore Learning Materials $204.83 204.83 Head Start Classroom supplies\ni\n_t;; 117-110-1-10-6415 12/31 /2010 Office Depot $13.61 13.61 Head Start School Suppl ies\n 117-110-1-10-6415 12/31 /2010 Office Depot $232 .79 232.79 Head Start School Supplies\n~\nt\xc2\xb7 $ 852.08\nsr\n~ NOTE 2: Of the $16,173 of supp ly costs not supported by source documentation, $2,549.41 are consumables for dual enroll ment\na\n_\xc2\xa7\n of Charter School and Head Start programs.\n\n Posting TRANSACTIONS/PAYROLL Ex pense\n~ G/L Account Date DESCRIPTION DEBIT Amount Program Description\n~ 117-110-1-10-6415 12/31/2010 Ace Mart Restaurant Supply $883.49 883.49 Charter School & Head Start Food Service Equip\n~\nI 117-1 10-1-10-6415 12/31 /2010 Network Interstate $446.50 446.46 Charter School & Head Start Staff Aprons\n~\n...... 117-110-1-10-6415 12/31 /2010 Office Depot $1 ,1 39.48 1,139.48 Charter School & Head Start School Supplies\n...... 117-1 10-1-10-6415 12/31 /2010 Qfficer Depot __f?j}_.\xc2\xa7l~ 79.98 Charter School & Head Start Offi~~_S_up_pli_es_ _\n\n~\n - - - - - - - - - - - - - - ------------------- - ------ ----------------- - - - - - - - - - - - - - - - - - - - - - - - - -\n\n $ 2,549.41\n~\n $ 3,401.49 Allowable\n\n\n\n\nN NCI Response to OIG Report A-06-11-00055 .AI.Igust 2013 \t Page 1 of 1\nN\n\x0c'


type: caselaw

jurisdiction: EU

text:
 30.8.2008
 HU
 Az Európai Unió Hivatalos Lapja
 C 223/40
 Az Elsőfokú Bíróság 2008. június 26-i végzése – Gibtelecom kontra Bizottság
 (T-433/03., T-434/03., T-367/04. és T-244/05. sz. egyesített ügyek) (1)
 („Verseny - Távközlés - Az EK 86. cikk alapján benyújtott panaszokkal kapcsolatos eljárást megszüntető határozatok - Az EK 86. cikk alapján benyújtott panaszokra vonatkozó bizottsági állásfoglalás hiánya - Megsemmisítés iránti kereset - Intézményi mulasztás megállapítása iránti kereset - A jogvita tárgytalanná válása az eljárás során - Okafogyottság’)
 (2008/C 223/67)
 Az eljárás nyelve: angol
 Felek
 Felperes: Gibtelecom Ltd (Gibraltár) (képviselők: M. Llamas barrister és B. O'Connor solicitor)
 Alperes: az Európai Közösségek Bizottsága (képviselők: kezdetben F. Castillo de la Torre és A. Whelan, később F. Castillo de la Torre meghatalmazottak)
 Az ügy tárgya
 Egyrészt a Bizottság azon 2003. október 17-i, 2004. július 5-i és 2005. április 26-i állítólagos határozatainak megsemmisítése, amelyek megszüntettek két, a Spanyol Királyság által állítólag elkövetett közösségi jogsértés megszüntetése céljából az EK 86. cikk (3) bekezdése alapján a Bizottság fellépését sürgető panasszal kapcsolatos eljárást, másrészt annak megállapítása iránti kérelem, hogy az EK 232. cikk értelmében a Bizottság nem teljesítette a közösségi jogból eredő kötelezettségeit, amikor nem foglalt állást az említett panaszok egyikének bizonyos részleteire vonatkozóan meghozni kívánt intézkedéseket illetően.
 A végzés rendelkező része
 1)
 A keresetekről már nem szükséges határozni.
 2)
 A Spanyol Királyság által a T-367/04. sz. ügyben benyújtott beavatkozási kérelemről már nem szükséges határozni.
 3)
 A Gibtelecom Ltd és a Bizottság maguk viselik saját költségeiket.
 (1) HL C 59., 2004.3.6.


text:
C 180/22 FI Euroopan yhteisöjen virallinen lehti 27.7.2002
 YHTEISÖJEN ENSIMMÄISEN OIKEUSASTEEN YHTEISÖJEN ENSIMMÄISEN OIKEUSASTEEN
 TUOMIOISTUIMEN TUOMIO TUOMIOISTUIMEN TUOMIO
 16 päivänä toukokuuta 2002
 14 päivänä toukokuuta 2002
 asiassa T-17/01, Georgios Rounis vastaan Euroopan yhtei-
 söjen komissio (1)
 asiassa T-194/00, Nuno Antas de Campos vastaan Euroo-
 pan parlamentti (1)
 (Henkilöstö – Palkan osan siirtäminen jäsenvaltion valuutta-
 na, joka on eri kuin sen maan valuutta, jonka alueella
 (Henkilöstö – Virkasuhteen erityisjärjestelyin suoritettavaa toimielimen kotipaikka on – Henkilöstösääntöjen liitteessä
 ennenaikaista päättämistä koskevan hakemuksen hylkäämi- VII olevan 17 artiklan 2 kohdan a ja b alakohta – Yhdistetty
 nen – Kumoamiskanne ja vahingonkorvauskanne) soveltaminen)
 (2002/C 180/37)
 (2002/C 180/36)
 (Oikeudenkäyntikieli: ranska)
 (Oikeudenkäyntikieli: portugali)
 Asiassa T-17/01, Georgios Rounis, Euroopan yhteisöjen ko-
 mission virkamies, kotipaikka Bryssel, edustajanaan asianajaja
 E. Boigelot, prosessiosoite Luxemburgissa, vastaan Euroopan
 yhteisöjen komissio (asiamiehinään J. Currall ja F. Clotuche-
 Asiassa T-194/00, Nuno Antas de Campos, Euroopan parla- Duvieusart), jossa kantaja vaatii ensiksi, että ensimmäisen
 mentin virkamies, kotipaikka Lissabon, edustajanaan asianajaja oikeusasteen tuomioistuin kumoaa komission 24.2.2000 teke-
 C. Botelho Moniz, vastaan Euroopan parlamentti (asiamiehi- män päätöksen siitä, että kantajan nettokuukausipalkasta siir-
 nään R. Da Silva Passos ja J.F. De Wachter), jossa kantaja retään vain 19 prosentin suuruinen osa 35 prosentin sijasta, ja
 vaatii ensimmäisen oikeusasteen tuomioistuinta kumoamaan kumoaa hallintojohtajien kollegion päätöksen nro 102/84,
 3.9.1999 tehdyn päätöksen, jolla kantajan hakemus Itävallan, joka koskee maassa asuvien virkamiesten ja toimihenkilöiden
 Suomen ja Ruotsin liittymisen vuoksi toteutettavista Euroopan palkan siirtämistä, ja toiseksi velvoittaa vastaajan maksamaan
 yhteisöjen virkamiesten virkasuhteiden lopullista päättymistä kantajalle korvausta kantajan kärsimästä aineellisesta vahin-
 koskevista erityisistä toimenpiteistä annetun asetuksen (EY, gosta, yhteisöjen ensimmäisen oikeusasteen tuomioistuimen
 Euratom, EHTY) N:o 2688/95 (EYVL L 280, 23.11.1995, s. 1) (neljäs jaosto), toimien kokoonpanossa: jaoston puheenjohtaja
 mukaisesta virkasuhteiden päättymistä koskevasta toimesta M. Vilaras sekä tuomarit V. Tiili ja P. Mengozzi, kirjaaja:
 hylättiin, ja jossa kantaja vaatii vahingonkorvausta, ensimmäi- hallintovirkamies J. Plingers, on 16.5.2002 antanut tuomion,
 sen oikeusasteen tuomioistuin (toinen jaosto), toimien kokoon- jonka tuomiolauselma on seuraava:
 panossa: puheenjohtaja R. M. Moura Ramos sekä tuomarit
 J. Pirrung ja A.W.H. Meij, kirjaaja: hallintovirkamies J. Palacio
 González, on 14.5.2002 antanut tuomion, jonka tuomiolau- 1) Kumotaan komission 24.2.2000 tekemä päätös siitä, että
 selma on seuraava: kantajan nettokuukausipalkasta siirretään Yhdistyneeseen ku-
 ningaskuntaan vain 19 prosenttia.
 1) Kumoamisvaatimukset hylätään perusteettomina. 2) Komissio velvoitetaan korvaamaan kantajalle 24.2.2000 teh-
 dystä päätöksestä aiheutunut vahinko vuotuisine 5,25 prosentin
 suuruisine korkoineen siihen asti kun korvaus maksetaan.
 2) Kanteen kohteena olevasta päätöksestä aiheutuvaa vahinkoa
 koskevat korvausvaatimukset hylätään perusteettomina. 3) Asianosaiset ilmoittavat yhteisöjen ensimmäisen oikeusasteen
 tuomioistuimelle viiden kuukauden kuluessa tämän tuomion
 antamispäivästä yhteisesti sopimansa maksettavat summat.
 3) Muilta osin vahingonkorvausvaatimukset jätetään tutkimatta.
 4) Jollei sopimukseen päästä, asianosaisten toimittavat ensimmäi-
 4) Kumpikin asianosainen vastaa omista oikeudenkäyntikuluis- sen oikeusasteen tuomoistuimelle tässä samassa määräajassa
 taan. rahamääräiset vaatimuksensa.
 5) Oikeudenkäyntikuluista päätetään myöhemmin.
 (1) EYVL C 285, 7.10.2000.
 (1) EYVL C 95, 24.3.2001.


type: legislation

text:
 116 HR 6499 IH: To authorize the Secretary of the Interior to conduct a study to assess the suitability and feasibility of designating certain lands as the Los Caminos del Rio National Heritage Corridor, and for other purposes.
 U.S. House of Representatives
 2020-04-14
 text/xml
 EN
 Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain.
 I116th CONGRESS2d SessionH. R. 6499IN THE HOUSE OF REPRESENTATIVESApril 14, 2020Mr. Cuellar (for himself and Mr. Gonzalez of Texas) introduced the following bill; which was referred to the Committee on Natural ResourcesA BILLTo authorize the Secretary of the Interior to conduct a study to assess the suitability and feasibility of designating certain lands as the Los Caminos del Rio National Heritage Corridor, and for other purposes.1.Los caminos del rio(a)DefinitionsIn this section:(1)CorridorThe term Corridor means the Los Caminos del Rio National Heritage Corridor.(2)MapThe term map means the map titled Los Caminos del Rio National Heritage Corridor and dated April 2020.(3)SecretaryThe term Secretary means the Secretary of the Interior.(4)Study areaThe term study area means the study area described in subsection (b)(2).(b)Study(1)In generalThe Secretary, in consultation with State historic preservation officers, State historical societies, State tourism offices, State natural resource agencies, and other appropriate regional and local organizations or agencies, shall conduct a study to assess the suitability and feasibility of designating the study area as the Los Caminos del Rio National Heritage Corridor.(2)Study areaThe study area includes—(A)the portion of the Rio Grande River and surrounding areas, as generally depicted on the map; and(B)any other areas in the State of Texas that—(i)have a shared heritage with the areas depicted on the map described in subparagraph (A); and(ii)are adjacent to, or in the vicinity of, those areas.(3)RequirementsThe study shall include analysis, documentation, and determinations on whether the study area—(A)has an assemblage of natural, historic, and cultural resources that—(i)represent distinctive aspects of the heritage of the United States;(ii)are worthy of recognition, conservation, interpretation, and continuing use by residents and visitors; and(iii)would be best managed—(I)through partnerships among public and private entities; and(II)by linking diverse and sometimes noncontiguous resources and active communities that share a common heritage;(B)reflects traditions, customs, beliefs, and folklife that are a valuable part of the story of the United States;(C)provides—(i)outstanding opportunities to conserve natural, historic, cultural, or scenic features; and(ii)outstanding recreational and educational and cultural tourism opportunities;(D)contains resources that—(i)are important to any identified themes of the study area; and(ii)retain a degree of integrity capable of supporting interpretation;(E)includes residents, business interests, nonprofit organizations, including museums and heritage organizations, and State and local governments that—(i)are involved in the planning of the Corridor;(ii)have developed a conceptual financial plan that outlines the roles of all participants in the Corridor, including the Federal Government; and(iii)have demonstrated support for the designation of the Corridor;(F)has a potential management entity to work in partnership with the individuals and entities described in subparagraph (E) to develop the Corridor while encouraging State and local economic activity; and(G)has a conceptual boundary map that is supported by the public.(c)ReportNot later than the end of the third fiscal year after the date on which funds are first made available for this section, the Secretary shall submit to the Committee on Natural Resources of the House of Representatives and the Committee on Energy and Natural Resources of the Senate a report that describes—(1)the findings of the study; and(2)any conclusions and recommendations of the Secretary.