GAQC Alert - Important Information on Head Start Program from HHS and the GAQC 

GAQC Alert
Important Information on Head Start Program from HHS and the GAQC
September 26, 2012
GAQC Alert
In This Alert
About the Web Event
About the Presenters
Need an AICPA or CPA2BIZ Username and Password to Register
Registration Instructions for the Web Event
Accessing the Web Event
Archive Audio of the Web Event
Learn More About GAQC Membership
If you are with a CPA firm or state audit organization that is not a GAQC member and would like to learn more about the Center, access membership information on the GAQC Web site ( The GAQC is intended to assist auditors in enhancing the quality of their "governmental" audits by helping members stay up-to-date on the latest in governmental, not-for-profit, Yellow Book, and compliance audits (including single audits). Questions? Contact the GAQC at 202-434-9207 or Not sure if you are a member? Find out here.
Web Event Opportunities
The AICPA is offering a number of Web events in the next month that should be of interest to auditors of governments and NPOs. Several of the events include rebroadcasts of previous GAQC Web events on the 2011 Yellow Book. Access information on these events.
Governmental, NPO, and Compliance Auditing CPE Available
The AICPA Store has developed a Web page that highlights CPE opportunities, publications, and conferences in these topic areas for easy access. Please visit AICPA Governmental Guidance, Tools and Resources.
Additional Resources
GAQC Alerts

Archived GAQC Web Events

Audit Practice Aids and Tools

HUD Information
The AICPA's Governmental Audit Quality Center (GAQC) is sending this GAQC Alert regarding important information about the U.S. Department of Health and Human Services (HHS) Head Start cluster (CFDA Nos. 93.600, 93.708, and 93.709)—referred to as Head Start. Because of the importance of this program to HHS and related audit quality concerns, the GAQC is offering a continuing professional education (CPE) Web event titled, Auditing the Head Start Program as Part of Your Single Audit: Avoid Common Pitfalls, to be held on Thursday, October 11, 2012, from 1:00 PM - 3:00 PM (Eastern Time). This GAQC Alert contains important registration information for the Web event for both AICPA members and non-AICPA members. GAQC members should review GAQC Alert #201 for GAQC member registration information and related GAQC discounts.

The Web event is primarily intended to assist auditors in better understanding the Head Start program and important considerations when auditing the program as part of a single audit. However, recipients of Head Start funds may also find it useful. HHS requested that the GAQC offer this program to both GAQC members and non-GAQC members. Therefore, to assist HHS in getting this important information out to the public, the GAQC is sending this GAQC Alert to all auditors identified in the 2010 Federal Audit Clearinghouse (FAC) database as having audited Head Start as a major program, as well as the related Head Start recipients. We encourage you to share this alert with your colleagues so that they are aware of this training opportunity.

An archive of the Web event will be posted to the GAQC Web site after the live event so that auditors and recipients that are not able to make the live event or that do not wish to purchase CPE can have access to the information provided in the event for free. No CPE is available for listening to the archive. The GAQC will send a follow-up GAQC Alert after the archive is posted to provide information on how to access it.
About the Web Event
Head Start funds local organizations to provide services that promote the school readiness of children ages birth to five from low-income families by enhancing their cognitive, social, and emotional development. Understanding and auditing Head Start in a single audit can be challenging. Therefore, this Web event is intended to assist auditors in better understanding Head Start and other important considerations when auditing the program as part of a single audit.

Participants in this event will:

Hear directly from OHS leaders and staff and CPA practitioners who are familiar with Head Start;

Gain a better understanding of Head Start requirements and related Head Start audit guidance in the Office of Management and Budget (OMB) Compliance Supplement;

Hear about areas of noncompliance identified in OHS triennial monitoring reviews;

Learn about common audit quality issues;

Get practical suggestions for avoiding common pitfalls; and

Have an opportunity to submit your questions.

About the Presenters

Ann Linehan, is the Deputy Director of OHS. She joined HHS in 1992. Ann began her federal career as Regional Program Manager for Head Start programs in the six New England states. In 1996, she joined the OHS headquarters in Washington, DC, and served in a number of key senior management positions before becoming Deputy Director. Prior to her federal service, Ann was Executive Director of a non-profit Head Start and child care agency for nearly ten years. She began her professional career working as a teacher and coordinator of services for special needs children and their families. Ann earned her B.A. in Sociology and Psychology and her M.Ed. from Boston State College.

Terry Ramsey, CPA, is a senior technical advisor in the HHS Office of Finance and provides department-wide leadership for follow-up on single audit findings. Terry's federal service includes 12 years at OMB including the Office of Federal Financial Management where he worked extensively on OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, the annual updates to the OMB Compliance Supplement, and OMB oversight of the FAC. Previously, Terry worked with the non-federal audit staff in the U.S. Department of Education's Office of Inspector General, and at the state and local level in Virginia. He is a member of the AICPA Technical Standards Subcommittee and previously served on the AICPA's Compliance Auditing Task Force that was responsible for issuing SAS No. 117, Compliance Audits.

Eric Formberg, CPA, is a partner with Plante & Moran, PLLC, in the Auburn Hills, Michigan office. Eric is responsible for administration of standards and compliance in the firm's school district practice. Eric also oversees the firm's Compliance Audit Team which serves nine separate industries within the firm that are subject to compliance auditing. He also has first-hand experience with audits of Head Start. Eric is a past member of the AICPA GAQC Executive Committee and AICPA State & Local Government Expert Panel, and is a frequent presenter at governmental-related CPE conferences.

Jim Belanger, CPA, Director of Fiscal Operations, Danya International, has been involved with Head Start since 1992, as a controller for a recipient organization, technical assistance provider, and compliance monitor. He has extensive experience in performing quality control reviews of Head Start monitoring reports. He is a member of the AICPA.

Belinda Rinker, J. D., Senior Advisor to the Office of Head Start is a graduate of the UCLA School of Law with over thirty years of experience working with grant-funded and non-profit organizations. She has substantial expertise in the areas of fiscal compliance, employment law, program management, and facilities activities. Over the course of her career, Belinda has worked with Head Start and Early Head Start grantees throughout the United States and in Puerto Rico, including AIAN and Migrant and Seasonal Head Start programs. Her experience includes interim management of relinquished and de-funded programs and support for development of the Fiscal Integrity section of the triennial review protocol.

Need an AICPA/CPA2Biz Username and Password to Register
To register for this GAQC Web event you will need to have an AICPA/CPA2Biz username and password. If you already have an AICPA account or CPA2Biz account and remember your username and password, read the registration section below. If you do not have an account with AICPA or CPA2Biz, go to and click on the "My Account" link at the very top of the page and follow the instructions for new users. If you have an account, but cannot remember your username or password, there are self-service tools to retrieve your username and password. If you encounter problems during this process, contact the AICPA Service Center at 888-777-7077.
Registration Instructions for the Web Event

(GAQC members should access (GAQC Alert #201 for separate GAQC member registration instructions and related member discounts.)

TO RECEIVE CPE CREDIT YOU MUST FOLLOW THESE INSTRUCTIONS. To register for this Web event, click on the link below and you will be directed to the online registration page at the AICPA Store (CPA2Biz). The registration fee for AICPA members is $89.00 and for non-AICPA members is $111.25 per participant payable online by credit card only (no billing option is available). In accordance with CPE qualification standards, you must register before the event begins to receive CPE credit. No CPE will be available after the Web event has started or at any time after the live event. To ensure you receive CPE for this event, please complete your online registration by noon on Thursday, October 11, 2012.

Additionally, some participants prefer to register multiple individuals for the Web event at one time (versus each person individually registering). If you are interested in such a group registration, the registration page at the link below provides you with "how to" information on registering for the event, as well as how to access CPE certificates after the event. Using the group registration, 5 AICPA members will receive CPE credit for $385.00 and 5 non-AICPA members will receive CPE credit for $481.25.

To register: Click here to register for the October 11th Web event on Auditing the Head Start Program as Part of Your Single Audit: Avoid Common Pitfalls.

REGISTRATION CONFIRMATION AND WEB EVENT INSTRUCTIONS. Upon completing the online registration form you will receive a purchase confirmation e-mail from A reminder for this Web event, along with a reminder regarding how to access it, will be sent a day prior to the event from the AICPA Service Center ( Additionally, to learn how to access the Web event on the day of the event, you can also refer to the section below "Accessing the Web Event."

EARNING CPE CREDIT. Individuals viewing the live Web event should note that a participation marker will pop up randomly in fifteen minute intervals during the event. Be sure to click the "OK" button on the pop up to evidence your participation in this event. You are required to participate in a minimum of 75% of these markers to be eligible to earn CPE Credit (6 out of 8 for a 2-hour event). Upon completion of the Web event, a CPE Certificate will be placed in your account on To access your certificate after the Web event, log into, click on the "My Account" tab at the very top of the page, and enter your username and password. Click on the "My Web Events" tab and then "AICPA Learning Center Transcripts and Certificates." The AICPA Learning Center will open in a new window. Click the "My Transcripts" link on the left navigation menu and then click "Go" next to the title of the Web event to access your certificate.

Accessing the Web Event
An access link to this Web event will be placed in the "My Account" section of the account used to register. Take the following steps on the day of the event to gain access:
1. Log in at least 15 minutes prior to the start time.
2. Sign into your account with your AICPA/CPA2Biz username and password.
3. Click on My Account at the very top of the page.
4. Click on My Web Events tab.
5. Click on "AICPA Learning Center Transcripts and Certificates."
Click on My Courses on the left-hand navigation menu.
Click the Web Event Title to launch this Web event.
Archive Audio of the Web Event

As noted earlier, as a public service, the GAQC will be posting an archive of the live event on the GAQC Web site within two weeks. The GAQC will send a follow-up GAQC Alert to all that received this live Web event notice with the link to the archive as soon as it is available. No CPE will be available for listening to the archived event.

As always, we hope you can join us for this important Web event.

*   *   *   *   *

AICPA Governmental Audit Quality Center

Stay Informed
To stay abreast of these and other relevant events, visit the GAQC Web site. Also, we welcome any suggestions or questions.  Please send them by e-mail to
For information about permission to copy any part of these documents for redistribution or inclusion in other work, please click on the copyright notice at the bottom of the page or phone the AICPA copyright permission hotline 919-402-4031.
©2012 The American Institute of Certified Public Accountants.
AICPA Online privacy policies and copyright information.
AICPA, 1211 Avenue of the Americas, New York, NY 10036
To change your e-mail address and preferences at any time click here.
To unsubscribe from AICPA GAQC e-mails send an email to Read our privacy policy.
American Institute of Certified Public Accountants, 220 Leigh Farm Road, Durham, NC 27707-8110.



Copyright © 2006-2016 American Institute of CPAs.