head start a to z: fiscal management part i
DESCRIPTION
Head Start A to Z: Fiscal Management Part I. Self-Assessment. Planning. ERSEA. Program Governance. Fiscal Management. Human Resources. Ongoing Monitoring. Child and Family Outcomes. Child and Family Outcomes. Facilities, Materials & Equipment. Record-keeping & Reporting. - PowerPoint PPT PresentationTRANSCRIPT
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Head Start A to Z:Fiscal Management
Part I
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Program Governance
Fiscal Management
ERSEA
Child and Family
Outcomes
Self-Assessment
Human Resources
Child and Family
Outcomes
CommunicationRecord-
keeping & Reporting
Facilities, Materials & Equipment
Planning
Ongoing Monitoring
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Systems Are Linked
Ongoing Monitoring
Record-keeping & Reporting
Fiscal Management
Program Governance
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Record-keeping & Reporting
Ongoing Monitoring
Fiscal Management
Program Governance
Self-Assessment
Systems Are Linked
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Nifty Notes
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Outcomes• Identify your role and relationship with
important fiscal stakeholders• Become familiar with federal fiscal
regulations impacting Head Start operations• Learn about key fiscal terms and concepts
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2012 NationalOHS Monitoring Fiscal Findings
Cost Principles Facilities Non-Federal Share Control and Accountabil-ity of Grant Funds
Record Keeping0
102030405060708090
10094
29
53
3226
Open Review findings-fiscal (FY 2012)
Sample graph
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Your Role and Communication Pathways with
Fiscal Stakeholders
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What you need to know
Fiscal regulations
Fiscal P&Ps
What you need to do
Collaborate with fiscal staff
Bridge between fiscal/program
Monitor and evaluate fiscal
systems
What you need to oversee
Budget Development
and Monitoring
Compensation
Property Management
Financial Reporting
Head Start Leader & Fiscal Management
Promote communication & transparency
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Fiscal Regulations
•Head Start Act Section 642–Fiscal Reporting•Grants Administration: HSPPS 1301•Uniform Admin. Regs: 45 CFR 74 & 92•Cost Principles: 2 CFR 220, 225, 230
Fiscal Concepts
•Reasonable, allowable & allocable•Internal Controls & Segregation of Duties•Non-federal share•Cash Management•Maintaining Records•Understanding your own audit•Administrative Cost Limitations
Fiscal P&Ps
•Your organization’s fiscal policies and procedures
What you need to know
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Cost Principles Activity
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Preview Head Start A to Z Fiscal Part II
• What You Need to Do and Oversee• Internal Controls Activity• Digging Deeper into Budgeting• Non-Federal Share Activity• Fiscal Reporting
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Questions/ Comments?