The new federal fiscal regulations (also referred as Uniform Guidance or the “Supercircular”) took effect for awards and award increments received on or after Dec. 26, 2014. The Office of Head Start (OHS) recommends that grantees transition to the new fiscal regulation throughout 2015. This website will maintain information pertaining to the former regulations through the end of 2015. Thereafter, the former regulations will be archived, and this website will reflect only the new federal fiscal regulations.
You are strongly encouraged to review the resources below. Use them to become familiar with the expectations and impact of the new Uniform Administrative Requirements, Cost Principles, and Audit Requirements 2014 Regulations on your organization. If you are unsure about how to apply the new fiscal regulations and requirements within your organization, please contact your Regional Office for assistance.
Source: Office of Head Start, Early Childhood Learning and Knowledge Center