In this tip sheet, learn about key regulations concerning the financial audits of Head Start programs. Also, learn the steps for selecting an auditor and related online resources.
Find resources to help design and distribute Head Start reports and manage recordkeeping activities.
As described in ACF-IM-HS-15-01 Real Property Reporting and Request Requirements, all grantees, including those with no covered real property, are instructed to use and submit standard form (SF) Real Property Status Repoty 429. It includes the following real property reporting and request forms: Note: These resources are under review.
ACF-PI-HS-17-04 notifies grantees of the requirements around SF-428 and the U.S. Department of Health and Human Services (HHS) Payment Management System (PMS). Grantees are required to provide Tangible Personal Property Report SF-428 and SF-428B, and SF-428S if needed, not later than 90 days after the close of the project period.
A video for the Head Start Program Performance Standards 2017.
Overdue reports within the time allowed may result in suspension or termination of an active grant, withholding a non-competing continuation award, or other enforcement actions, including withholding of payments or converting to the reimbursement method of payment. Grantees will find this information useful to avoid penalties associated with overdue reports.
The Office of Management and Budget provides instructions for completing the SF-425A Financial Reporting Form. The SF-425A Financial Reporting Form is a consolidation of financial reporting forms SF-269, SF-269A, SF-272, and SGF-272A. Grantees will find these instructions useful when completing their financial reporting forms.
Prior to fiscal year (FY) 2016, all Head Start grantees were required to submit financial reports made for its federal award(s) using standard form (SF) Federal Financial Report 425 (lines 10a, b, and c), detailing the cash transactions in the Payment Management System (PMS), and separate reports to the Administration for Children and Families (ACF) detailing the expenditures (lines 10d-o) made for the same award(s).
Budget Information - Construction Programs SF-424c
Non-construction Programs SF-424b