[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: 45CFR1301.13]



[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.