U.S. Department
of Health and Human Services
ACF
Administration for Children and Families
Information Memorandum
To: Head Start and Early Head Start Grantees and Delegate Agencies
Subject: 2013 Head Start Audit Supplement (revised)2013 Head Start Audit Supplement (revised)
i Grantees that are commercial organizations (including for-profit hospitals) should review audit requirements found at 45 CFR §74.26(c)-(d). States, local governments, and nonprofit organizations that expend less than $500,000 from Federal awards in a fiscal year are exempt from federal audit requirements for that year, except as noted in OMB Circular A-133 §__.215(a), but records must be available for review or audit by appropriate officials of the federal agency, pass-through entity, and the General Accounting Office (GAO). See OMB Circular A-133 §__.200(d).
ii Head Start Act §642(c)(1)(E)(iv)(VII)(cc) applies except when a financial auditor is assigned by the state under state law or is assigned under local law.
iii Head Start Act §642(c)(1)(E)(iv)(VII)(cc)
iv Head Start Act §642(c)(1)(E)(iv)(V)(aa)
v Head Start Act §642(c)(1)(E)(iv)(VII)(dd)
vi Head Start Act §642(d)(2)(E)
vii Head Start Act §642(d)(3)