Cost Allocation Tip Sheet

Learn about the key concepts and vocabulary that frame cost allocation discussions and practical ways to assign the shared cost of a resource, good, or service.

Financial Audits: Key Regulations and Tips

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.

Standard Forms

All of the grant related standard forms are posted on the Grants.gov Forms Repository website. Fiscal staff, grants writing staff and senior staff within Head Start programs and organizations applying for grants can download PDF versions of grant application forms. There also are reporting forms, certification forms, and disclosure forms.

Head Start Release of Lien for Periodic Payments (Form)

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.

Federal Financial Report (SF-425)

Prior to fiscal year (FY) 2016, all Head Start grantees were required to submit financial reports made for its federal award(s) using standard form (SF) Federal Financial Report 425 (lines 10a, b, and c), detailing the cash transactions in the Payment Management System (PMS), and separate reports to the Administration for Children and Families (ACF) detailing the expenditures (lines 10d-o) made for the same award(s).

Federal Financial Report Instructions

The Office of Management and Budget provides instructions for completing the SF-425A Financial Reporting Form. The SF-425A Financial Reporting Form is a consolidation of financial reporting forms SF-269, SF-269A, SF-272, and SGF-272A. Grantees will find these instructions useful when completing their financial reporting forms.

Overdue Reports

Overdue reports within the time allowed may result in suspension or termination of an active grant, withholding a non-competing continuation award, or other enforcement actions, including withholding of payments or converting to the reimbursement method of payment. Grantees will find this information useful to avoid penalties associated with overdue reports.