[Code of Federal Regulations]

[Title 45 Volume 4]

[Revised as of October 1, 2006]

From the U.S. Government Printing Office via GPO Access

[CITE: 45CFR1301.12]



[Page 94-95]

 

                        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.  1301.12  Annual audit of Head Start programs.



    (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



[[Page 95]]



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.