Resources for Financial Management

Fiscal management is directly related to successful outcomes for children, families, and programs.  Effective fiscal management is key to operating a successful Head Start program. Explore the resources on this page to learn more about financial management.

Recordkeeping and Reporting

Well-designed recordkeeping and reporting systems maintain the program's institutional memory and provide critical information to program leaders, staff, families and community partners.

Fiscal Management

Head Start leaders are charged with an enormous task. They help to prepare children for kindergarten and beyond while operating and sustaining a business. Fiscal management is a large part of that task. This two-part session provides a general overview of what Head Start directors need to know and do to oversee fiscal management.

Cost Allocation in Head Start

Learn about Cost Allocation, direct and indirect costs, categorizing shared costs, and a step- by-step process for developing a cost allocation plan

Working as a Team for Better Fiscal and Program Outcomes

This is a Management Matters Introductory session on effective fiscal management in Head Start and Early Head Start programs. Find out why teamwork between program and fiscal leaders is essential for effective fiscal management. You will also learn practical steps for building and strengthening that partnership.

Cost Allocation Narrative

Cost allocation was created to ensure that federal funds are used solely for programs and that no other federal funds may be used for any other purpose. Grantees who have more than one funding source will find this information useful for making sure that each program bears its appropriate share of the costs.

Fiscal Management

Strong fiscal systems are key to a healthy program. The materials in this topic guide programs in making the most of their financial resources. Explore tools to help grantees account for their federal assets, comply with regulations, avoid waste, manage risk, and strengthen internal controls. Find information to support grantees in generating in-kind contributions and meeting matching requirements. Learn how to develop sound reporting systems, and execute budgets that reflect program goals and priorities.


Head Start programs are not required to provide transportation services. However, when they do provide those services, they must comply with key regulations. Explore these resources to support programs in the safe and efficient movement of children from one point to another.