45 CFR 1301.12 - Annual audit of Head Start programs.

§ 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 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.

Title 45 published on 2013-10-01

no entries appear in the Federal Register after this date.

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