Fiscal Assistant > Topics
Introduction to the Regulatory Process
This introduction provides a brief overview of the regulatory process and explains some of the differences between the various Federal documents contained in the Fiscal Assistant.
Last updated: 8/27/07 | Related subjects: Legislation
Administrative Costs Limitation
The requirements of the 15 percent administrative costs limitation are explained in this narrative. Examples of the relationships between administrative costs, program costs, Federal and non-Federal share, indirect costs, and dual benefit costs are also included.
Last updated: 6/1/07 | Related subjects: Cost Allocation
Application and Grant Award Process
This narrative focuses on the grant application and grant renewal process. Both competitive and non-competitive grant applications are discussed.
Last updated: 4/9/08 | Related subjects: Grant Application
Audit Requirements
The Single Audit Act is explained in this narrative along with how OMB Circular A-133 applies to Head Start programs and the Federal audit process.
Last updated: 4/16/08 | Related subjects: Audits & Auditing Requirements
Bank Accounts and Interest
This mini-narrative addresses the regulations covering Federal funds placed in interest-bearing accounts.
Last updated: 4/9/08 | Related subjects: Financial Management, Payments
Cost Allocation
The cost allocation process for multi-funded agencies and blended programs is detailed in this narrative.
Last updated: 4/16/08 | Related subjects: Cost Allocation
Employee Compensation
This narrative outlines the principles that guide a cost-efficient and fair system of employee compensation.
Last updated: 5/14/08 | Related subjects: Wage Comparability
Equipment Management
This narrative sets out the fiscal requirements dealing with the acquisition, use, maintenance, and disposition of equipment acquired with Federal funds.
Last updated: 4/16/08 | Related subjects: Property Standards
Federal Cash Transactions Report, PSC 272
The use of the Federal Cash Transactions Report to report a Head Start program’s financial information to the Federal government is explained in this mini-narrative
Last updated: 4/28/08 | Related subjects: After the Grant Award
Financial Management
This narrative details the Federally defined financial management system benchmarks. Examples and charts are also provided.
Last updated: 4/28/08 | Related subjects: Fiscal Responsibility
Financial Status Report, SF-269
The use of standard form 269 to provide information regarding a Head Start program’s financial status to the Federal government is explained here.
Last updated: 4/25/08 | Related subjects: After the Grant Award
Indirect Costs
Information on what constitutes an indirect cost as well as how to calculate an indirect cost rate is contained in this narrative.
Last updated: 4/16/08 | Related subjects: Cost Principles
Non-Federal Share
This Narrative explains the requirement that Federal grant funds account for no more than 80% of the total budget of a Head Start program and provides examples of complying and non-complying budgets.
Last updated: 4/17/08 | Related subjects: Financial Management
Obligation and Expenditure of Funds
The requirements addressing the use of Head Start grant funds within a specific time period are addressed in this narrative.
Last updated: 4/8/08 | Related subjects: Financial Managment, Budgets
Parent Activity Funds
This mini-narrative offers tips and information on maintaining a Head Start Parent Activity Fund, and provides some suggestions for the use of those funds.
Last updated: 4/17/08 | Related subjects: Financial Managment, Budgets
Post Award Changes
This narrative provides assistance in determining whether or not a change in a Head Start budget requires prior approval from ACF.
Last updated: 4/17/08 | Related subjects: Prior Approval
Procurement
The requirements for establishing a set of written procurement procedures within a Head Start grantee agency are outlined in this narrative.
Last updated: 4/29/08 | Related subjects: Procurement Standards
Program Income
This mini-narrative explains what qualifies a transaction as program income and provides information on the requirements affecting the use and reporting of program income.
Last updated: 3/21/08 | Related subjects: Program Managment
Records Access and Retention
The requirements for retention period and accessibility of various financial, statistical, and fiscal records are listed and explained in this narrative.
Last updated: 5/15/08 | Related subjects: Reports & Records
USDA Costs
This narrative provides information on calculating USDA reimbursement for Head Start food costs.
Last updated: 4/17/08 | Related subjects: Financial Mangement, Payments
Unrestricted Funds
This mini-narrative offers information on the generation and use of unrestricted funds.
Last updated: 4/17/08 | Related subjects: Program Income
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