45 C.F.R. Subpart B—General Requirements
Title 45 - Public Welfare
(a) Except as specified in paragraph (b) of this section, the following HHS regulations shall apply to all grants made under the Act:
45 CFR part 16 Department grant appeals process (except as provided in §1301.34) 45 CFR part 46 Protection of Human Subjects 45 CFR part 74 Administration of grants 45 CFR part 75 Informal grant appeals procedures (Indirect cost rates and other cost allocations) 45 CFR part 80 Nondiscrimination under programs receiving Federal assistance through the Department of Health and Human Services—Effectuation of title VI of the Civil Rights Act of 1964 45 CFR part 81 Practice and procedure for hearings under part 80 45 CFR part 84 Nondiscrimination on the basis of handicap in Federally assisted programs. (b) 45 CFR part 74 is superseded as follows: (1) Section 1301.11 of this subpart supersedes §74.15 of part 74 with respect to insurance and bonding of private, non-profit Head Start agencies; and (2) Section 1301.12 of this subpart supersedes §74.61 of part 74 with respect to audit requirements for all Head Start agencies. (a) Private nonprofit Head Start agencies and their delegate agencies shall carry reasonable amounts of student accident insurance, liability insurance for accidents of their premises, and transportation liability insurance. (b) Private nonprofit Head Start and delegate agencies shall make arrangements for bonding officials and employees authorized to disburse program funds. (a) An audit of the Head Start program covering the prior budget period of each Head Start agency and its delegate agencies, if any, shall be made by an independent auditor to determine: (1) Whether the agency's financial statements are accurate; (2) Whether the agency is complying with the terms and conditions of the grant; and (3) Whether appropriate financial and administrative procedures and controls have been installed and are operating effectively. Head Start agencies shall either include delegate agency audits as a part of their own audits or provide for separate independent audits of their delegate agencies. (b) Upon a written request showing necessity, the responsible HHS official may approve a period other than the prior budget period to be covered by the annual audit. (c) Unless otherwise approved by the responsible HHS official, the report of the audit shall be submitted to the responsible HHS official, in the manner and form prescribed by him or her, within 4 months after the prior budget period. (a) Upon request by the responsible HHS official, each Head Start agency or its delegate agency shall submit an accounting system certification, prepared by an independent auditor, stating that the accounting system or systems established by the Head Start agency, or its delegate, has appropriate internal controls for safeguarding assets, checking the accuracy and reliability of accounting data, and promoting operating efficiency. (b) A Head Start agency shall not delegate any of its Head Start program responsibilities to a delegate agency prior to receiving a certification that the delegate agency's accounting system meets the requirements specified in paragraph (a) of this section.
Title 45: Public Welfare
PART 1301—HEAD START GRANTS ADMINISTRATION
Subpart B—General Requirements
§ 1301.10 General.
§ 1301.11 Insurance and bonding.
§ 1301.12 Annual audit of Head Start programs.
§ 1301.13 Accounting system certification.
