Fiscal Management

Non-federal matching information and explanations of fiscal issues such as contributions, disallowances, documentation, in-kind, and volunteer services can be found below. Head Start administrators and non-federal entities may find this information helpful.

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.

These frequently asked questions focus on administrative cost limitations that directors and fiscal managers may ask.

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.

Use these resources to become familiar with the expectations and impact of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements regulations for your organization.

The Department of Health and Human Services (HHS) appropriations bill contains a provision (Section 205) that requires that "none of the funds appropriated in this title for Head Start shall be used to pay the compensation of an individual, either as a direct cost or any proration as an indirect cost, at a rate in excess of Executive Level II."