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.
As described in ACF-IM-HS-17-01 Facilities Guidance, all grantees, including those with no covered real property, are instructed to use and submit standard form (SF) Real Property Status Report 429. Go to the Grants.gov Forms Repository for the latest versions of the forms.
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.
This section of the HHS Grants Policy Statement focuses on the reporting of income earned and the amount expended. Grantees and delegate agencies can benefit from reviewing the various forms that are required for reporting when trying to maintain compliance. The resource also provides specific reporting forms applicable to income earned, sell of equipment, and income accrued.
Use this sample periodic payment form when you elect to have the contractor document payments to those involved in the renovation or construction project. For grantees or delegate agencies, the information listed documents that the contractor has paid all costs associated with the project. This keeps the contractor from placing a lien on the Head Start or Early Head Start grantee or delegate property.