Use this electronic worksheet to calculate unspent salary and fringe benefit dollars related to understaffing and to make decisions on how to re-budget those funds.

Learn more about cost allocation principles and practices. Find out how they help Head Start programs organize their funding sources and comply with federal regulations.

This resource discusses cash flow, its management through projecting receipts and expenditures, and developing a cash flow budget. Nonprofit grantees may find this information useful in managing their cash flow.

This publication provides clarification on the need to seek prior approval for carryover of unobligated funds. Grantees will find this information helpful if they have unobligated balances and have a need to address programmatic goals and objectives. Prior approval is necessary for written request for notice of award, offset of the current award, or subsequent award, and expanded authority.

This policy statement focuses on allowable rental or lease costs associated with facilities and equipment. Grantees may find this information useful when considering renting or leasing facilities and equipment for their program’s use. This policy statement also clarifies the term "less-than-arms-length" as it relates to property agreements.

This publication provides a chart listing four uses of Program Income Alternatives with detail explanations and use. Grantees or delegate agencies will find this chart useful when deciding or making decisions on the use of program income.