ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources...
Transcript of ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources...
![Page 1: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/1.jpg)
ADMINISTRATION FOR CHILDREN & FAMILIES ADMINISTRATION FOR CHILDREN & FAMILIES REGION VIREGION VI
FINANCIAL MANAGEMENT OF
HEAD START GRANTS
![Page 2: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/2.jpg)
To manage the financial aspects of Head Start grants, you must first know what the requirements are.
![Page 3: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/3.jpg)
45 CFR 1301HEAD START GRANTS
ADMINISTRATION
![Page 4: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/4.jpg)
1301.11 - INSURANCE AND BONDING
Non-profits must carry liability insurance for student accident, accidents on the premises, and transportation
![Page 5: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/5.jpg)
1301.11 - INSURANCE AND BONDING
Non-profits must have bonding for officials and employees authorized to disburse funds
![Page 6: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/6.jpg)
1301.12 - ANNUAL AUDIT
Annual audit of prior budget period to determine:
whether agency’s financial statements are accurate;
![Page 7: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/7.jpg)
1301.12 - ANNUAL AUDIT
whether agency is complying with Terms and Conditions of the grant; and
![Page 8: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/8.jpg)
1301.12 - ANNUAL AUDIT
whether appropriate financial and administrative procedures and controls have been installed and are operating effectively.
![Page 9: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/9.jpg)
1301.13 - ACCOUNTING SYSTEM CERTIFICATION
Accounting system certification, prepared by an independent auditor, stating that the agency’s accounting system has appropriate internal controls for:
![Page 10: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/10.jpg)
1301.13 - ACCOUNTING SYSTEM CERTIFICATION
safeguarding assets, checking the accuracy and
reliability of accounting data, and
promoting operating efficiency.
![Page 11: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/11.jpg)
1301.20 - MATCHING REQUIREMENTS
Federal financial assistance shall not exceed 80% of the total costs of the program; non-federal share will not be required to exceed 20% of the total costs of the program.
![Page 12: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/12.jpg)
1301.21 - CRITERIA FOR INCREASE IN ASSISTANCE
May apply to federal officials for approval of financial assistance in excess of 80%, with a written application and supporting evidence.
![Page 13: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/13.jpg)
1301.30 - (PERSONNEL) GENERAL REQUIREMENTS
Agencies shall conduct the Head Start program in an effective and efficient manner, free of political bias or family favoritism.
![Page 14: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/14.jpg)
1301.32 - LIMITATIONS ON ADMINISTRATIVE COSTS
Administrative costs may not exceed 15% of the total approved costs of the program without a waiver from federal officials.
![Page 15: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/15.jpg)
1301.32 - LIMITATIONS ON ADMINISTRATIVE COSTS
Administrative costs are those costs related to the overall management of the program, including personnel and non-personnel categories.
![Page 16: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/16.jpg)
1301.32 - LIMITATIONS ON ADMINISTRATIVE COSTS
Grantees must charge the costs of organization-wide management functions as administrative costs, including the following functions:
![Page 17: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/17.jpg)
1301.32 - LIMITATIONS ON ADMINISTRATIVE COSTS
planning, coordination, and direction;
budgeting, accounting, and auditing; and
management of purchasing, property, payroll, and personnel.
![Page 18: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/18.jpg)
1301.32 - LIMITATIONS ON ADMINISTRATIVE COSTS
These costs include salaries of: executive director, personnel officer, fiscal officer/bookkeeper, purchasing officer,
![Page 19: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/19.jpg)
1301.32 - LIMITATIONS ON ADMINISTRATIVE COSTS
payroll/insurance/property clerk,
janitor for administrative office space, and
costs for volunteers carrying out administrative functions.
![Page 20: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/20.jpg)
1301.32 - LIMITATIONS ON ADMINISTRATIVE COSTS
Administrative costs also include the related expenses for administrative staff functions such as fringe benefits, travel, and training.
![Page 21: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/21.jpg)
1301.32 - LIMITATIONS ON ADMINISTRATIVE COSTS
Also expenses related to bookkeeping and payroll services, audits, and bonding; and administrative insurance, supplies, copy machines, postage, and utilities and other occupancy costs.
![Page 22: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/22.jpg)
1301.32 - LIMITATIONS ON ADMINISTRATIVE COSTS
Dual benefit costs (i.e., shared program and administrative costs) must be identified and the administrative portion must be allocated appropriately (and counted toward the 15%).
![Page 23: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/23.jpg)
1301.32 - LIMITATIONS ON ADMINISTRATIVE COSTS
Grantees must delineate all administrative costs in the grant application.
![Page 24: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/24.jpg)
1301.33 - DELEGATION OF PROGRAM OPERATIONS
Federal financial assistance is not available for delegated program operations unless the delegation is made by a written agreement and has been approved by ACF before the delegation is made.
![Page 25: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/25.jpg)
45 CFR 1304PROGRAM PERFORMANCE
STANDARDS
![Page 26: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/26.jpg)
1304.3(a)(6) - DEFICIENCY
non-compliance with federal requirements, Head Start Act, or regulations, which involves…the misuse of Head Start grant funds;
![Page 27: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/27.jpg)
1304.3(a)(6) - DEFICIENCY
loss of legal status or financial viability, debarment from receiving federal grants, or misuse of federal funds; or
![Page 28: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/28.jpg)
1304.3(a)(6) - DEFICIENCY
violation of federal requirements which grantee has been unable or unwilling to correct within period specified by federal officials.
![Page 29: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/29.jpg)
1304.23(b) - CHILD NUTRITION
Grantees must use funds from USDA as the primary source of payment for meal services.
Head Start funds may be used to cover allowable costs not covered by USDA.
![Page 30: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/30.jpg)
1304.50(a)(1) - PROGRAM GOVERNANCE
Policy Council must establish and maintain a formal structure of shared governance, so parents can participate in decisions.
![Page 31: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/31.jpg)
1304.50(a)(5) - PROGRAM GOVERNANCE
Governing Board is “the group with legal and fiscal responsibility for administering the Early Head Start or Head Start program”
![Page 32: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/32.jpg)
1304.50(d)(1) - PROGRAM GOVERNANCE
Policy Councils must work in partnership with key management staff and the governing body to develop, review, and approve or disapprove the following:
![Page 33: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/33.jpg)
1304.50(d)(1) - PROGRAM GOVERNANCE
All funding applications and amendments to funding applications, including administrative services, prior to submission to the ACF Regional Office;
![Page 34: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/34.jpg)
1304.50(d)(1) - PROGRAM GOVERNANCE
Procedures describing how the governing body and policy group will implement shared decision-making;
![Page 35: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/35.jpg)
1304.50(d)(1) - PROGRAM GOVERNANCE
Program planning; Long-range and short-range
program goals and objectives; Selection of delegate agencies
and their service areas;
![Page 36: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/36.jpg)
1304.50(d)(1) - PROGRAM GOVERNANCE
Annual self-assessment of grantee’s progress in carrying out fiscal intent of the grant application, including planning or other actions resulting from audits or federal reviews;
![Page 37: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/37.jpg)
1304.50(d)(1) - PROGRAM GOVERNANCE
Personnel policies, and subsequent changes to policies, including standards of conduct for staff;
![Page 38: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/38.jpg)
1304.50(d)(1) - PROGRAM GOVERNANCE
Decisions to hire or terminate Head Start Director, or any other person who works primarily for the Head Start program.
![Page 39: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/39.jpg)
1304.50(d)(2) - PROGRAM GOVERNANCE
Assist Parent Committees in planning, coordinating, and organizing activities for parents, and ensuring that funds set aside from program budgets are used to support parent activities;
![Page 40: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/40.jpg)
1304.50(d)(2) - PROGRAM GOVERNANCE
Assist in recruiting volunteer services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal share requirement of 20% match).
![Page 41: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/41.jpg)
1304.50(f) - PROGRAM GOVERNANCE
Enable low-income members to participate fully in their group responsibilities by providing, if necessary, reimbursements for reasonable expenses incurred by the members.
![Page 42: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/42.jpg)
1304.50(g)(1) - PROGRAM GOVERNANCE
Must have written policies defining roles/responsibilities of the governing body, and informing them of the necessary management procedures and functions.
![Page 43: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/43.jpg)
1304.50(g)(2) - PROGRAM GOVERNANCE
Grantee Boards of Directors:Must ensure that appropriate internal controls are established and implemented to safeguard federal funds.
![Page 44: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/44.jpg)
1304.51(d) - MANAGEMENT SYSTEMS AND PROCEDURES
Grantees must ensure that the following information is provided regularly to the Board and Policy Council:
![Page 45: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/45.jpg)
1304.51(d) - MANAGEMENT SYSTEMS AND PROCEDURES
financial reports; plans, policies, procedures; communications from federal
officials; and grant applications.
![Page 46: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/46.jpg)
1304.51(h) - MANAGEMENT SYSTEMS AND PROCEDURES
Grantees must establish and maintain efficient and effective reporting systems that:
![Page 47: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/47.jpg)
1304.51(h) - MANAGEMENT SYSTEMS AND PROCEDURES
(1) generate periodic reports of financial status, in order to: control quality, maintain accountability, and advise Board, Policy Council,
and staff; and
![Page 48: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/48.jpg)
1304.51(h) - MANAGEMENT SYSTEMS AND PROCEDURES
(2) generate official reports for federal, state, and local authorities (including audit reports and SF-269 Financial Status Reports).
![Page 49: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/49.jpg)
1304.52(b) - HUMAN RESOURCES MANAGEMENT
Grantees must ensure that staff and consultants have the knowledge, skills, and experience they need to perform their assigned functions responsibly.
![Page 50: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/50.jpg)
1304.52(b) - HUMAN RESOURCES MANAGEMENT
Grantees must ensure that only candidates with the qualifications specified are hired.
![Page 51: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/51.jpg)
1304.52(d) - HUMAN RESOURCES MANAGEMENT
Grantees must secure the regularly scheduled or ongoing services of a qualified fiscal officer.
![Page 52: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/52.jpg)
1304.52(h) - HUMAN RESOURCES MANAGEMENT
Grantees must ensure that all employees engaged in the award and administration of contracts or other financial awards sign statements that:
![Page 53: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/53.jpg)
1304.529(h) - HUMAN RESOURCES MANAGEMENT
they will not solicit or accept personal gratuities, favors, or anything of significant monetary value from contractors or potential contractors.
![Page 54: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/54.jpg)
1304.52(h) - HUMAN RESOURCES MANAGEMENT
Personnel policies and procedures must include appropriate penalties for employees who violate the standards of conduct.
![Page 55: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/55.jpg)
1304.52(i) - HUMAN RESOURCES MANAGEMENT
Must, at a minimum, perform annual employee appraisals/performance reviews.
![Page 56: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/56.jpg)
Suggestions for oversight of Head Start financial
management and internal controls:
![Page 57: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/57.jpg)
MONTHLY STATUS REPORTS
Require monthly budget status reports which list, by line item:
annual budgeted cost, actual monthly cost, total cost to-date for the
budget period, and balance remaining.
![Page 58: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/58.jpg)
ADMINISTRATIVE COSTS
The monthly budget status reports should include administrative costs as a line item, so the 15% limitation can be monitored monthly.
![Page 59: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/59.jpg)
NON-FEDERAL SHARE/IN-KIND
The monthly budget status reports should also include non-federal share/in-kind costs as a line item, so the amount can be monitored monthly to ensure meeting the 20%.
![Page 60: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/60.jpg)
BUDGET ADJUSTMENTS
Review the monthly reports to determine whether any line items need to be adjusted up or down. If more funds are needed for a line item, determine which line item will be reduced to cover the cost.
![Page 61: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/61.jpg)
CHECK RATE OF SPENDING
Also review the monthly reports to determine whether funds are being spent at about the correct rate (i.e., only about half the funds should be spent if you are 6 months into the grant budget period, etc.).
![Page 62: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/62.jpg)
If monthly status reports are received, but are of a style not easy for non-accountants to understand, then management needs to require revised reports to be produced that are easily understood.
![Page 63: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/63.jpg)
In order for monthly status reports to be produced which are up-to-date and include this much detail, all accounting records must be posted and closed out monthly, every month.
![Page 64: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/64.jpg)
Bank statements should be required to be reconciled and balanced to the accounting records monthly, every month.
![Page 65: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/65.jpg)
If the finance office cannot post monthly, reconcile monthly, and produce adequate reports monthly, then you need to determine whether a new accounting system and/or new finance office staff are needed.
![Page 66: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/66.jpg)
EXPENDITURES & DRAWDOWNS
Periodically review the log of dates and amounts of draw downs of Head Start grant funds, compared to General Ledger expenditures of funds, for each month of the grant budget period.
![Page 67: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/67.jpg)
EXPENDITURES & DRAWDOWNS
The expenditure of grant funds in a month should not be significantly higher or lower than the amount of grant funds drawn down (i.e., advanced) for the same month.
![Page 68: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/68.jpg)
EXPENDITURES & DRAWDOWNS
The amount of each Head Start draw down of advance funds should have been determined by a trial balance of the expenses to be paid with those funds.
![Page 69: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/69.jpg)
EXPENDITURES & DRAWDOWNS
If there appears to be a significant difference between the total amount drawn down each month and the expenditures, whether lower or higher, determine why.
![Page 70: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/70.jpg)
SUFFICIENT FUNDS
Whoever signs checks should periodically require verification that sufficient funds have been drawn down and are in the bank account to cover the total amount, before signing any of the checks.
![Page 71: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/71.jpg)
PAYROLL PRINTOUTS
Program Director should periodically review a payroll printout of everyone who was paid any portion of their salary under the Head Start account code, to determine whether it was a Head Start expense.
![Page 72: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/72.jpg)
INTERNAL CONTROL
An internal control system basically involves:
division of responsibility so that no one person has control from beginning to end of a financial process;
![Page 73: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/73.jpg)
INTERNAL CONTROL
Clear establishment of each employee’s responsibilities and duties;
![Page 74: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/74.jpg)
INTERNAL CONTROLS
separation of responsibility for maintaining records, from the responsibility for operations, acquisitions, and custody of assets; and
![Page 75: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/75.jpg)
INTERNAL CONTROLS
use of proofs, checks, sign-offs, and other security measures.
![Page 76: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/76.jpg)
SEGREGATION OF DUTIES
Ensure that there is an appropriate segregation of finance office employee duties. (See “Sample Segregation of Duties”)
![Page 77: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/77.jpg)
CHECKLISTS
Use the “Checklists for Internal Control” to assess the adequacy of the organization’s business management capabilities.
![Page 78: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/78.jpg)
CHECKLISTS
Personnel Management Payroll Accounting Budget Cash Management Procurement (Purchasing) Property Management
![Page 79: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/79.jpg)
SF-269 REPORTS
Program Director should always review the SF-269 Financial Status Reports to verify the expenditure amount reported, and the line item for the Unobligated Balance of Federal Funds.
![Page 80: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/80.jpg)
GRANT AWARDS (FAA’S)
Program Director should also always review the Financial Assistance Award (FAA) documents to ensure amounts are what was expected, and prior approvals were obtained.
![Page 81: ADMINISTRATION FOR CHILDREN & FAMILIES REGION VI · services and in mobilizing community resources (i.e, “in-kind” - to meet non-federal ... understand, then management needs](https://reader034.fdocuments.in/reader034/viewer/2022050306/5f6e72a9523f8d17283175d2/html5/thumbnails/81.jpg)
FINANCE COMMITTEES
Recommend Board and Policy Council each have Finance Committees (or have a joint committee) made up of persons who like financial management and have the time for it.