Explore the regulations that govern the management, maintenance, and disposition of equipment purchased with federal funds. Review required record keeping practices and procurement procedures. Collect the forms needed for the disposition of equipment when it is no longer needed. Recognize the importance of competitive bids, bonding requirements, and contract provisions.
Equipment (defined in the Uniform Guidance)
Learn how property costs and useful life both factor into how equipment is defined.
Revision of budget and program plans, 45 CFR §75.308(c)(1)(xi)
Find out what written approvals are required from the Administration for Children and Families (ACF) prior to the purchase, replacement, encumbrance, or disposition of equipment.
Equipment, 45 CFR §75.320
Explore the regulations for equipment management requirements. Find out how to prepare and maintain a complete and up-to-date equipment inventory.
Equipment and other capital expenditures, 45 CFR §75.439
Review the regulations that govern whether Head Start funds can be used to purchase equipment and other capital expenditures.
Equipment Reporting (SF-428 Attachment B)
Head Start grantees can complete this equipment inventory and use it to support the closeout of their award.
Equipment Reporting (SF-428 Attachment C)
Use this form to find disposition instructions for equipment acquired with federal funds that is no longer needed for use.
Related Regulations and Definitions
Review the Uniform Guidance’s expected procurement procedures, competitive bids, bonding requirements, and contract provisions.
Micro-Purchase and Simplified Acquisition Thresholds
Review this memorandum to learn about an increase in the micro-purchase threshold from $3,500 to $10,000 and the simplified acquisition threshold from $150,000 to $250,000 for all entities, except states.
Procurement Procedures, 45 CFR §1303.55
In this regulation, learn about required procurement procedures and competitive practices.
Retention Requirements for Records, 45 CFR §75.361
This regulation describes how grantees must retain records for real property and equipment acquired with federal funds.
Resource Type: Article
National Centers: Program Management and Fiscal Operations
Last Updated: June 11, 2021