DEPARTMENT OF HEALTH AND HUMAN SERVICES

CFDA 93.600 HEAD START

I. PROGRAM OBJECTIVES

The objectives of the Head Start and Early Head Start programs are to provide comprehensive health, educational, nutritional, social and other developmental services primarily to economically disadvantaged preschool children (ages 3 to 5) and infants and toddlers (birth through age 3) so that the children will attain overall social competence. Parents receive social services and participate in various decision-making processes related to the operation of the program.

II. PROGRAM PROCEDURES

Head Start Services

The Head Start program provides services in the following areas:Early Childhood Development and Health - Head Start's educational program is designed to meet the needs of each child, the community served, and its ethnic and cultural characteristics. Every child receives a variety of learning experiences to foster intellectual, social, and emotional growth. Head Start also emphasizes the importance of the early identification of health problems. Every child is involved in a comprehensive health program, which includes immunizations, medical, dental, mental health, and nutritional services.

Family and Community Partnerships - An essential part of the Head Start program is the involvement of parents in parent education, program planning, and operating activities. Many parents serve as members of policy councils and committees and have a voice in administrative and managerial decisions. Participation in classes and workshops on child development and staff visits to the home allow parents to learn about the needs of their children and about educational activities that can take place at home. Specific services are geared to each family after its needs are determined. They include community outreach; referrals; family need assessments; recruitment and enrollment of children; and emergency assistance or crisis intervention.

Early Head Start

The 1994 Head Start Reauthorization (Public Law 103-252) established a new program for low-income pregnant women and families with infants and toddlers.

The purpose of this program is to enhance children's physical, social, emotional and cognitive development; enable parents to be better caregivers of and teachers to their children; and help parents meet their own goals, including that of economic independence.

Administration and Services

Head Start programs operate in all 50 States, the District of Columbia, Puerto Rico, and the U.S. territories. Head Start grants are awarded for an indefinite project period, with an annual budget period which is specific to each grantee. Grants are awarded to public, non-profit, and for-profit organizations directly by the Administration for Children and Families (ACF) in the ten Department of Health and Human Service (HHS) Regional Offices and in Washington, DC.

Early Head Start grantees include Head Start grantees, school systems, universities, colleges, and other public and private entities. Grants are for a 5-year project period. In all other respects, Early Head Start grants are subject to the same program performance standards and compliance requirements as Head Start grants; therefore, references to Head Start apply to both.

Grantees may also subgrant some or all of its operational responsibilities for a Head Start/Early Head Start grant to a "delegate agency." Delegate agencies (subrecipients) may be public, non-profit, or for-profit organizations.

Grantees may collaborate with other entities carrying out early childhood education and child care programs in the community, including the Child Care and Development Fund (93.575, 93.596) and Temporary Assistance to Needy Families (93.558).

Source of Governing Requirements

Head Start began in 1965 under the Office of Economic Opportunity and is now administered by the ACF, HHS. These programs are currently authorized under the Head Start Act (Title VI, Subtitle A, Chapter 8, Subchapter B of Public Law 97-35), as amended, which is codified at 42 USC 9831- 9843a. The implementing program regulations are 45 CFR parts 1301 through 1308.

Availability of Other Program Information
HHS Head Start Bureau home page on the Internet (http://www.acf.hhs.gov/programs/hsb) provides general information about this program.

III. COMPLIANCE REQUIREMENTS

In developing the audit procedures to test compliance with the requirements for a Federal program, the auditor should first look to Part 2, Matrix of Compliance Requirements, to identify which of the 14 types of compliance requirements described in Part 3 are applicable and then look to Parts 3 and 4 for the details of the requirements.

A. Activities Allowed Or Unallowed

• 1. Allowable services include, but are not limited to, health (medical, dental, nutrition, and mental health); education; social services; transportation; parent involvement; use of volunteers; career development for teachers, nonprofessional aides and other staff members; and special services for parents (e.g., literacy) (45 CFR part 1304, subparts B, C, and D).
• 2. Grant funds may, with specific ACF approval, be used for capital expenditures (including paying the cost of amortizing the principal, and paying interest on, loans) such as construction of new facilities, purchase of new or existing facilities, major renovations on existing facilities, and purchase of vehicles used for programs conducted at the Head Start facilities (42 USC 9839 (f) and (g)).

B. Allowable Costs/Cost Principles

Indirect costs attributable to common or joint use of facilities or services must be fairly allocated among the various programs which utilize such services (42 USC 9839(c); 45 CFR section 1301.32).

G. Matching, Level of Effort, Earmarking Requirements

1. Matching
Grantees are required to contribute at least 20 percent of the costs of the program through cash or in-kind contributions, unless a lesser amount has been approved by ACF (42 USC 9835 (b); 45 CFR sections 1301.20 and 1301.21).

2. Level of Effort - Not Applicable

3. Earmarking

• a. The costs of developing and administering a Head Start program shall not exceed 15 percent of the annual total program costs, including the required non-Federal contribution to such costs (i.e., matching), unless a waiver has been granted by ACF. Development and administrative costs include, but are not limited to, the cost of organization-wide planning, coordination and general purpose direction, accounting and auditing, purchasing and personnel functions, and the cost of operating and maintaining space for these purposes (42 USC 9839(b); 45 CFR section 1301.32).

b. Enrollment levels must adhere to the levels specified in the

• financial assistance award.
  • (1) For grantees other than Indian tribes/tribal organizations, at least 90 percent of the enrollees must come from families whose income is below the official Federal poverty guidelines or who are receiving public assistance (45 CFR section 1305.4).
  • (2) For tribal grantees, the percentage may be as low as 51 percent, providing certain conditions are met (45 CFR section 1305.4(b)(3)).
  • The poverty guidelines are issued each year in the Federal Register and HHS maintains a page on the Internet which provides the poverty guidelines (http://aspe.os.dhhs.gov/poverty/).

L. Reporting

1. Financial Reporting

• a. SF-269, Financial Status Report - Applicable
• b. SF-270, Request for Advance or Reimbursement - Not Applicable
• c. SF-271, Outlay Report and Request for Reimbursement for Construction Programs - Not Applicable
• d. SF-272, Federal Cash Transactions Report - Payments under this program are made by HHS, Payment Management System (PMS). Reporting equivalent to the SF-272 is accomplished through the PMS and is evidenced by the PMS 272 series of reports.

M. Subrecipient Monitoring

Grantees must establish and implement procedures for the ongoing monitoring of their own Early Head Start and Head Start operations, as well as those of their delegate agencies, to ensure that these operations effectively implement Federal regulations. Grantees must inform delegate agency governing bodies of any deficiencies in delegate agency operations identified in the monitoring review and must help them develop plans, including timetables, for addressing identified problems (45 CFR sections 1304.51(i)(2) and (3)).

N. SPECIAL TESTS AND PROVISIONS

1. Licensing Requirement

• Compliance Requirement - The facilities used by Early Head Start and Head Start grantees for regularly scheduled center-based and combination program option class room activities or home-based group socialization activities must comply with applicable State and local requirements concerning licensing (45 CFR section 1306.30(c)).
• Audit Objective - Determine whether the grantee has the required license and the license is current.
• Suggested Audit Procedures
  • a. Ascertain the applicable State and local licensing requirements.
  • b. Ascertain if the grantee holds the required license and that the license is current.