Fiscal Management
Fiscal Management ensures accountability for federal assets, compliance with regulations, and includes internal controls. Appropriate reporting systems are in place and program leadership work in partnership to develop and execute a budget that reflects and supports program goals and priorities.
For related Head Start Program Performance Standards, see 1302.20-24 – Locally-designed program option variations and HSPPS 1303 – Financial and Administrative Requirements
Laws, Regulations & DABs
Legislation
- Compilation of the Head Start Act
- Civil Rights Act of 1964
- The Age Discrimination Act
- The Family and Medical Leave Act of 1993 As Amended 2008
- The Hatch Act
- Welfare Reform Reauthorization
- Workforce Investment Act; 2008 Lower Living Standard Income Level
- Political Activity - Hatch Act
- Pro-Children's Act of 2001
- Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations
Regulations
- 2 CFR Part 200: UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR FEDERAL AWARDS
- 45 CFR Part 75: UNIFORM ADMINISTRATIVE REQUIREMENTS, COST PRINCIPLES, AND AUDIT REQUIREMENTS FOR HHS AWARDS
- Foster Grandparent Program
- 45 CFR 1301 Head Start Grants Administration
- 45 CFR 1302 Policies and Procedures for Selection, Initial Funding, and Refunding of Head Start Grantees, and for Selection of Replacement Grantees
- 45 CFR 1303 Appeal Procedures for Head Start Grantees and Current or Prospective Delegate Agencies
- 2 CFR Part 215 Uniform Administrative Requirements for Grants and Agreements with Institutions of Higher Education, Hospitals, and other Non-Profit Organizations (OMB Circular A-110)
- Audits of States, Local Governments, and Nonprofit Organizations (OMB Circular A-133)
- Grants and Cooperative Agreements with State and Local Governments (OMB Circular A-102)
- OMB Circular A-133 Compliance Supplement June 2011
- Program Fraud Civil Remedies
- 45 CFR Part 93: New Restrictions on Lobbying
Managing Your Grant
Application
- Subpart D – After the Award: 45 CFR Part 92
- What Are Best Practices
- 45 CFR 1301.32 Limitations on Costs of Development and Administration of a Head Start Program
- Application and Grant Award Process Narratives
- Application Budget
- DAB: Arizona Affiliated Tribes, Inc.
- Developing And Writing Grant Proposals
- Grant Application Budget Instrument (GABI)
- Standard Forms: Grant-related Documents and Forms
- HHS Grants Policy Statement (GPS)
- Notice of Grant Award
- Number Guide for Government Contractors and Grantees: DUNS®
- Sample Indirect Cost Rate for Nonprofit Organizations
- Supplemental Applications
- Tracking Your Grant Application Package: What to Expect After Submission
- View Grants By Major Activity Type
- HHS Grant Application Review Process
- Tips for Writing Grant Proposals
- Training New Program Coordinators to Analyze Their Grant
- Types of Grants
- PI 09-02 Conversion of Part-day Slots to Full-working Day Slots or Sessions
Appeals & Replacement
- 45 CFR 1303.13 Appeal by a Grantee of a Suspension Continuing for More than 30 Days
- 45 CFR 1303 Appeal Procedures for Head Start Grantees and Current or Prospective Delegate Agencies
- 45 CFR 1301.34 Grantee Appeals
- Appeal, Notice, and Hearing
- IM 00-04 Final Rule - Amendments to Part 1303 Appeal Procedures for Head Start Grantees and Current or Prospective Delegate Agencies
- High-Risk Grantees
- Report of the Advisory Committee to the Secretary of the U.S. Department of Health and Human Services
- Sec. 215.62 Enforcement (Title 2 CFR)
- 45 CFR 1301 Head Start Grants Administration
- 45 CFR 1302.11 Selection Among Applicants to Replace Grantee
- 45 CFR 1302.30 Procedure for Identification of Alternative Agency
- 45 CFR 1302.32 Alternative Agency--Prohibition
- 45 CFR 1302 Policies and Procedures for Selection, Initial Funding, and Refunding of Head Start Grantees, and for Selection of Replacement Grantees
- 45 CFR 1303.13 Appeal by a Grantee of a Suspension Continuing for More than 30 Days
- 45 CFR 74.13 Debarment and Suspension
- Debarment and Suspension (OMB Circular A-102)
- Sec. 215.61 Termination
After the Award
- First Year Conditions for ALL Five Year Grant Awards
- Subpart D – After The Award: 45 CFR Part 92
- Sec. 215.71: Closeout Procedures
- Sec. 215.72: Adjustments and Responsibilities
- Sec. 215.73: Collection of Amounts Due
- Sec 92.51 Later Disallowance and Adjustments
- Change of Grantee Organization
- Post Award Changes Narrative
- 45 CFR 1303.8 Waiver of Requirements
Records & Reporting
- 45 CFR Part 92: Sec. 92.42 Retention and Access Requirements for records
- Selecting Accounting Software
- Federal Financial Report Attachment
- Federal Financial Report Instructions
- Instructions for the Federal Financial Report Attachment
- SF-425 Financial Reporting Form
- Implementing Guidance for the Reports on Use of Funds Pursuant to the American Reinvestment and Recovery Act of 2009
- Monitoring
- Overdue Reports
- 45 CFR 1309.41 Record Retention
- Freedom of Information Act
- Records Access and Retention
- Records and Audits
- Compliance Guide for 5012 (c)(3) Public Charities
- Nonprofit 1099 and 1096 Transmittal
- Publication 4221, Compliance Guide for 501(c)(3) Tax-Exempt Organizations
- Records Retention and Access
Payment & Cash Management
- Audit Confirmation Procedures
- Carryover of Unobligated Balance
- Frequently Asked Questions - Payment Management System
- Review of Grantee Drawdowns
- El Sistema de Manejos de Pago
- 45 CFR 74.22 Payment
- 45 CFR 92.21 Payment
- Bank Accounts and Interest
- Co-Payment Policies
- Division of Payment Management
- Interest Earned on Advances of Grant Funds
- Payment
- USDA Nutrition Assistance Programs
- What Is Cash Flow and How Should We Manage It?
Standard Forms
- Standard Forms
- Application for Federal Assistance (SF) 424
- Protection of Human Subjects: Assurance Identification/IRB Certification/Declaration of Exemption
- Budget Information – Construction Programs (SF) 424c
- Budget Information – Non-Construction Programs (SF) 424a
- Assurances – Construction Programs (SF) 424d
- Data Collection Form for Single Audits (SF) CAC
- Certification Regarding Debarment, Suspension, and Other Responsibility Matters
- Direct Deposit Sign-Up Form (SF) 1199a
- Disclosure of Lobbying Activities (SF) LLL
- Certification Regarding Drug-Free Workplace Requirements
- Certification Regarding Environmental Tobacco Smoke
- Federal Financial Report Attachment
- Federal Financial Report Instructions
- Instructions for the Federal Financial Report Attachment
- Certification Regarding Lobbying
- Certification Regarding Maintenance of Effort
- Assurances – Non-Construction Programs (SF) 424b
- Request for Advance or Reimbursement (SF) 270
- Federal Financial Report (SF-425)
- Survey on Ensuring Equal Opportunity for Applicants
- Standard Form (SF) 428
- Standard Form (SF) 429
Fiscal Systems
2014 Fiscal Regulations Resources
- Uniform Administrative Requirements, Cost Principles, and Audit Requirements 2014 Regulations and Related Resources
- New Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Webinar
- Uniform Administrative Requirements, Cost Principles, and Audit Requirements: Frequently Asked Questions (FAQs)
Audits & Risk
- American Institute of Certified Public Accountants
- Audit Requirements Narrative
- Communicating Internal Control Related Matters Identified in an Audit
- Federal Accounting Standards Advisory Board
- Government Auditing Standards: Implementation Tool
- Government Auditing Standards July 2007 Revision
- How Do We Interpret Our Financial Statements?
- Interim Guidance on Reporting Deficiencies in Internal Control for GAGAS Financial Audits and Attestation Engagements
- Internal Control: A Tool for The Audit Committee
- Internet Data Entry System (IDES) Instructions for the 2008 - 2010 Data Collection Form
- Management Override and Financial Statement Fraud
- Recognizing Common Audit Issues
- Single Audit Act Amendment of 1996
- Subpart B: Audits of States, Local Governments, and Non-Profit Organizations (OMB Circular A-133)
- Fraud, Waste and Abuse
- Management Override and Financial Statement Fraud
- Strategies for Managing Improper Payments: Learning from Public and Private Sector Organizations
- A More Comprehensive Risk Management Strategy and Data Improvements Could Further Strengthen Program Oversight
- Enterprise Risk Management — Integrated Framework
- Five Steps to Risk Assessment
- The Most Common Financial, Management Risks Facing Nonprofits
- What Internal Controls Are Needed for Cash Disbursement?
Budget & Match
- Non-Federal Share Narrative
- A Fiscal Management Checklist for Partnerships
- Allowability of Parent Transportation as Non-Federal Share
- The Application Budget
- Basic Needs Budget Calculator
- Determining the Value of Donated Space
- Developing Fiscal Analyses and Children's Budget to Support ECCS and Children
- Disaster Recovery: A Guide to Recovery
- Documenting In-Kind Contributions
- Financial Planning: A Guide for Disaster Preparedness
- Parent Activity Funds Narrative
- Sec. 215.23 Cost Sharing or Matching (Title 2 CFR)
- Sec.215.25 Revision of Budget and Program Plans (Title 2 CFR 225)
- 2CFR Part 215: Subpart C 215.25
- Strategies for Head Start - Child Care Partnerships
- Volunteer Services
- New Tool Costs Out Quality Pre-K
- Administrative Cost Limitations
- Documentation - Volunteers Services
Non-Federal Share: Management Matters
Fiscal Management Standards
Procurement
- Sec. 215.42 Codes of Conduct
- 45 CFR 1309.11 Cost comparison for purchase, construction and major renovation of facilities
- Sec. 215.43 Competition
- Sec. 215.46 Procurement Records
- 45 CFR 1309.54 Davis-Bacon Act
- Sec. 215.47 Contract Administration
- Sec. 215.48 Contract Provisions
- Procurement Narrative
- Audits Requirements and Procurement
- Council for Economic Opportunities in Greater Cleveland
- Frequently Asked Questions - Procurement
- Sec. 92.36 Procurement
- Sec. 92.36 (b)(1) Procurement
- Sec. 92.36 (2) Procurement
- Sec. 92.36 (3) Procurement
- Sec. 92.36 (4) Procurement
- Sec. 92.36 (5) Procurement
- Sec. 92.36 (6) Procurement
- Sec. 92.36 (7) Procurement
- Sec.92.36 (b)(8) Procurement
- Sec.92.36 (b)(9) Procurement
- Sec.92.36 (b)(10) Procurement
- Sec.92.36 (b)(11) Procurement
- Sec.92.36 (b)(12) Procurement
- 45 CFR 1309.32 Statement of procurement procedure for modular units
- Procurement Management
- Sec. 215.41 Recipient Responsibilities
- Sec. 215.44 Procurement Procedures
- Sec. 215.45 Cost and Price Analysis
Property Management
- Standard Form (SF) 429
- Equipment Management Narrative
- 45 CFR 74.34(f)(3) Inventory
- 45 CFR 74.35 Supplies
- 45 CFR 92.32 Equipment
- Materials and Supplies Costs (2 CFR Part 225)
- Rental or Lease of Facilities and Equipment
- Sec.215.35 Supplies and Other Expendable Property (Title 2 CFR)
- Trailers and Modular Units
- PI 06-05 Loans Incurred By Head Start Programs ES
- 45 CFR 74.33 Federally-owned and exempt property
- 45 CFR 1309.54 Davis-Bacon Act
- Sec. 215. 32 Real Property (Title 2 CFR)
- Head Start Release of Lien for Periodic Payments (Form)
- Sec.215.34 Equipment (Title 2 CFR)
- Sec. 215. 36 Intangible Property (Title 2 CFR)
- 45 CFR 1309 Head Start Facilities Purchase, Major Renovation, and Construction
- Standards for Playground Use Zone Safety
Fiscal Glossary
- Fiscal Glossary
Program Income & Revenue
- Fund-Raising — Federal Policies
- 45 CFR 1305.9 Policy on Fees
- Program Income
- Program Income: Accountability and Alternatives for Use
- Reporting of Program Income
- Sec. 215.24 Program Income (Title 2 CFR)
- Summary of Accountability Requirements for Program Income
- Unrestricted Funds Narrative
- Use of Program Income Alternatives
Personnel Management
Labor Issues
- Department of Labor
- District Office Locations
- Employees' Rights
- Fair Labor Standards Act (FLSA) Minimum Wage Poster
- Fair Overtime Pay
- Head Start and Labor Unions
- Head Start Funds and Unionizing
- National Labor Relations Act Violations
- Developing and Managing Volunteer Programs
- Insurance Coverage for Volunteers: Head Start Volunteer Policies
- Using Both Paid Providers and Volunteers
- Volunteering In America
Compensation
Cost
Cost Allocation
Cost Principles
Last Reviewed: November 2016
Last Updated: November 30, 2016