This General Accounting Office (GAO) executive guide executive guide suggests several key elements for successful monitoring of improper payments, including the need to tailor an agency's actions to its specific needs.

Parent committees are allocated a specific amount from the Parent Activity Fund to develop and implement parent projects and activities. Grantee and delegate agencies will find this information useful when preparing their annual budgets.

This policy statement focuses on allowable rental or lease costs associated with facilities and equipment. Grantees may find this information useful when considering renting or leasing facilities and equipment for their program’s use. This policy statement also clarifies the term "less-than-arms-length" as it relates to property agreements.

This resource discusses and provides examples of possible financial risk that a nonprofit organization may encounter. Nonprofit grantees may find this resource useful in identifying potential risks within their organization. The risks in financial management are any actions that result in the reduction in value or loss of any of the organization's financial assets.

Explore the budgeting sources, safety guidelines, and regulations grantees should consider when they want to purchase, construct, or renovate a facility.

Cost allocation was created to ensure that federal funds are used solely for programs and that no other federal funds may be used for any other purpose. Grantees who have more than one funding source will find this information useful for making sure that each program bears its appropriate share of the costs.

A bond is a financial guarantee by a surety company that work will be completed as described in a contract. This resource can be used by program directors and their facilities planning teams to understand the relevant requirements for bonding. Most construction contractors are familiar with the process of obtaining surety bonds.

Prior to fiscal year (FY) 2016, all Head Start grantees were required to submit financial reports made for its federal award(s) using standard form (SF) Federal Financial Report 425 (lines 10a, b, and c), detailing the cash transactions in the Payment Management System (PMS), and separate reports to the Administration for Children and Families (ACF) detailing the expenditures (lines 10d-o) made for the same award(s).

The Office of Management and Budget provides instructions for completing the SF-425A Financial Reporting Form. The SF-425A Financial Reporting Form is a consolidation of financial reporting forms SF-269, SF-269A, SF-272, and SGF-272A. Grantees will find these instructions useful when completing their financial reporting forms.

The Hatch Act restricts political activity of federal, state, and local government employees. The Act also restricts the political activity of employees whose employment is financed in whole or in part by a grant award. Grantees and delegates should be mindful of this policy and avoid any violations of the law with regard to their staff members’ political activities.