The successful administration of federally-funded programs requires a clear understanding of the roles and responsibilities of all stakeholders – from proposal development to award negotiations to financial accountability. The following is a list of principles, standards and agreements that apply to each grantee entity that receives Head Start and/or Early Head Start federal funds:

State, local and Indian Tribal Governments
 

• 2 CFR 225 (replaces A-87) - Cost Principles for State, Local and Indian Tribal Governments
• A-102 - Grants and Cooperative Agreements With State and Local Governments
• A-133 - Audits of States, Local Governments, and Non-Profit Organizations

Educational Institutions (even if part of a State or local government)

• 2 CFR, Part 220 (replaces A-21) - Cost principles for Education Institutions
• 2 CFR, Part 215 (replaces A-110) - Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit
• A-133 - Audits of States, Local Governments, and Non-Profit Organizations

Non-Profit Organizations/Faith-Based

• 2 CFR, Part 230 (replaces A-122) - Cost Principles for Non-Profit Organizations
• 2 CFR, Part 215 (replaces A-110)  - Uniform Administrative Requirements for Grants and Other Agreements with Institutions of Higher Education, Hospitals and Other Non-Profit Organizations
• A-133 - Audits of States, Local Governments, and Non-Profit Organizations