INFORMATION MEMORANDUM [See Attachment at the bottom]

TO: All Head Start Grantee and Delegate Agencies

SUBJECT: New Head Start Compliance Supplement to Office of Management and Budget (OMB) Circular A-133

INFORMATION: Attached is the recently revised compliance supplement for Head Start. This supplement is issued by the Office of Management and Budget (OMB) to provide auditors with specific compliance information regarding Head Start when they perform the institutional audits required by OMB Circular A-133. It has been revised to include Early Head Start and other statutory changes of the past several years, but is otherwise very similar to the old supplement. It is available on the Internet at the following location:

http://www.whitehouse.gov/OMB/circulars/a133/a133.html
(this URL is an update to the original paper copy version) Please share this document with your auditor as needed.
/S/

Douglas Klafehn (for)
Helen H. Taylor
Associate Commissioner
Head Start Bureau

Attachment:
New Head Start Compliance Supplement to Office of Management and Budget (OMB) Circular A-133. ACYF-IM-HS-99-11