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	Attachment 2: Summary Table on Perceived Barriers ACYF-IM-HS-01-13
	This attachment to ACYF-IM-HS-01-13 provides Head Start (HS) grantees, their delegates, and State Child Care programs with information about how budgeting can be significantly different in HS and child care programs. Program directors, financial managers and policy groups can use this resource to further their understanding of two major perceived barriers to collaboration and how those barriers can be overcome. Attachment 2: Summary Table on Perceived Barriers Perceived Barrier Solution Widely differing cost per child Analyze real component costs of program Make full use of flexibility in Head Start budgeting Consider cost per child only as a check after developing budget Cost allocation requirements Make clear distinction between: 1) Arrangements in which all children are Head Start-eligible and all Performance Standards are met; and 2) Any other arrangement (Cost allocation required only in 2)   Attachment 2: Summary Table on Perceived Barriers. ACYF-IM-HS-01-13. HHS/ACF/ACYF/HSB. 2001. English.