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Performance Measure 1.1:

The grant recipient establishes a transparent, data-informed process to develop and maintain a budget that aligns with program goals and circumstances. 75.302(b)(5) Elements of this measure include but are not limited to how the grant recipient:

· Engages stakeholders in the budget development process

· Uses the financial management system to capture actual-to-budgeted costs monthly

· Regularly examines and addresses financial impact of emerging program needs and changes

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Performance Measure 2.1:

The grant recipient develops a system to ensure effective control over and accountability for all funds, property, and assets. 75.327(c)(1) and 1302.91(c) Elements of this measure include but are not limited to how the grant recipient:

· Develops and maintains written fiscal policies and procedures

· Maintains qualified fiscal staffing

· Promotes separation of financial responsibilities

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Performance Measure 2.2:

The grant recipient develops a system for maintaining financial records and generating information needed to manage federal funds. 1302.101(a)(4) Elements of this measure include but are not limited to how the grant recipient: · Maintains an automated accounting system for financial information and personnel costs

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Performance Measure 2.3:

The grant recipient develops a system to ensure that only allowable costs are charged to the Head Start award in accordance with federal statutes, regulations, and the terms and conditions of the federal award. 75.403(a) and 1303.5 Elements of this measure include but are not limited to how the grant recipient: · Determines and documents costs for goods and services that are necessary and reasonable to the program’s Head Start award

· Ensures costs are allocated appropriately

· Tracks administrative costs and non-federal match