ERIC Number: ED429726
Record Type: Non-Journal
Publication Date: 1999-Jan
Reference Count: N/A
Special Review of Smart Start Expenditures by Save Our Brothers, Inc. (Pittsboro, North Carolina) and Liberty Chapel United Church of Christ (Moncure, North Carolina).
North Carolina Office of the State Auditor, Raleigh.
This report of the Office of the State Auditor in North Carolina details audit findings regarding allegations of misuse of Smart Start funds by Save Our Brothers, Inc. and the Liberty Chapel United Church of Christ. Save Our Brothers, Inc., a nonprofit agency, received two contracts totaling $46,327 from the Chatham County Partnership for Children (CCPC) to implement a Surrogate Father's Program. Liberty Chapel United Church of Christ in Moncure, North Carolina received Smart Start grants from CCPC totaling $60,630 and a grant from the North Carolina Department of Health and Human Services for $5,000 to develop an educational and child care center. The report concludes that all the funding to Save Our Brothers, Inc. was questionable given their limited accomplishments and the nature and number of findings produced as a result of the audit. The report maintains that no clear objectives have been accomplished with the funds, there have been conflicts of interest in hiring practices, there has been a lack of documentation for services, and there has been a major breach of internal controls and an abdication of responsible oversight by the board of directors and president. In regard to the Liberty Chapel United Church of Christ, the report questions all the funds allocated to Liberty since the child care center has not opened. The report also notes the encouraging tone and intent of the response by the chair of the CCPC and expresses the hope that closer monitoring of project performance will prevent similar situations from occurring. (KB)
Descriptors: Accountability, Audits (Verification), Compliance (Legal), Early Childhood Education, Financial Support, Quality Control
State of North Carolina, Office of the State Auditor, 300 North Salisbury Street, Raleigh, NC 27603-5903; Tel: 919-733-3217; Fax: 919-733-8443; e-mail: firstname.lastname@example.org
Publication Type: Legal/Legislative/Regulatory Materials; Reports - Evaluative
Education Level: N/A
Authoring Institution: North Carolina Office of the State Auditor, Raleigh.
Identifiers - Location: North Carolina