Equipment is defined as any item with a life expectancy of more than one year and an acquisition cost of $5,000 or more per unit. A grantee must receive prior approval from its responsible Regional Office before purchasing any equipment that is valued at $25,000 or more.
Requirement
2 CFR 215.25 (c)(6); 2 CFR 225, Appendix B (15); 2 CFR 230, Appendix B (15)(b); ACF Grants Policy Statement, Part II-1 (incorporated into terms and conditions of all Head Start grant awards)
May 22, 2007

Yes, as long as the land’s value has been recently established and the size of the land is appropriate to the proposed facility; i.e. a 200 acre parcel of land is not appropriate for a two classroom facility. The land’s value should be amortized over the expected life of the building and the grantee may claim the annual amortization as non-federal share.
Requirement
2 CFR 215.23 (h)(1); 45 CFR 92.24 (e)
June 19, 2007

A Head Start grantee may permit a community organization, including a faith based organization, to use a Head Start facility (in which there is Federal interest) when it is not in use for Head Start purposes. For example, a community organization could be allowed to hold a class in the evening in a Head Start classroom. If there are costs to the grantee, such as heating, lighting or other utilities, OHS expects the Head Start grantee to collect reasonable compensation for those costs.
Informal Guidance
June 26, 2007

If State law or local requirements are more comprehensive or more stringent than federal requirements, State law or local requirements must be followed.
Requirement
45 CFR 1306.30 (c)
July 13, 2007

No, unless it is a state licensing requirement.
Informal Guidance
July 31, 2007

No, this is not a Head Start requirement.
Informal Guidance
July 31, 2007
