[Code of Federal Regulations]
[Title 45, Volume 4]
[Revised as of October 1, 2004]
From the U.S. Government Printing Office via GPO Access
[CITE: 45CFR1301.13]

[Page 95]
 
                        TITLE 45--PUBLIC WELFARE
 
CHAPTER XIII--OFFICE OF HUMAN DEVELOPMENT SERVICES, DEPARTMENT OF HEALTH 
                           AND HUMAN SERVICES
 
PART 1301_HEAD START GRANTS ADMINISTRATION--Table of Contents
 
                     Subpart B_General Requirements
 
Sec. 1301.13  Accounting system certification.

    (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.