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.
Checklist for Conducting Needs Assessment Surveys: Developing a Plan for Identifying Local Needs and Resources
This checklist is helpful in determining when and how to conduct a needs assessment. Program directors and services area managers can use it when identifying local needs and resources.
Uniform Administrative Requirements, Cost Principles, and Audit Requirements: Frequently Asked Questions (FAQs)
Grantees can find helpful information about implementing uniform guidance for non-federal entities and indirect costs and cost allocation. Review information about fiscal policies and procedures and learn more about real property reporting, requests and procurement. Note: These resources are under review.
Find information about Non-federal matching information and explanations of difficult fiscal issues such as contributions, disallowances, documentation, in-kind, and volunteer services. Head Start administrators and grantees may use this helpful information to guide their work.
Documenting in-kind contributions is a key part of a grantee’s fiscal operations. By accurately documenting in-kind expenditures, your program has a record of its financial "sweat equity" for potential funders.
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.
Uniform Administrative Requirements, Cost Principles, and Audit Requirements 2014 Regulations and Related Resources
Use the resources below to become familiar with the expectations and impact of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements regulations for your organization. If you are unsure about how to apply the fiscal regulations and requirements, please contact your Regional Office for assistance.
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.
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.
Cost allocation is the process of assigning the shared cost of an item or service to two or more programs—and it's a key element of the Fiscal Management System. Organizations use cost allocation to ensure that costs are shared equitably across different funding sources and programs.