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The Head Start Program: COVID-19 Implications and Other Program Updates

The Head Start Program: COVID-19 Implications and Other Program Updates

If your practice audits the Head Start program as part of your single audits, this is an event you don't want to miss. Join to learn the latest on the Head Start program.

Do you have an AICPA membership? Log in to apply your member discount.



NASBA Field of Study

Auditing (Governmental)



CPE Credits



Scott Gustafsson, Kristanya Knutsen, Lizette Lopez, James Shankland, Heather Wanderski, Mary Foelster


3 months

Product Number


 Business & partner 
Product Details

Tips and best practices for auditing the Head Start program

The Head Start program funds local organizations to provide comprehensive services, promoting the school readiness of children from low-income families.

In this webcast — co-sponsored by the U.S. Department of Health and Human Services (HHS) Office of Head Start (OHS) and the GAQC to assist auditors — you will learn:

  • Implications of legislation issued in response to the COVID-19 pandemic, including the American Rescue Plan Act

  • Changes made to the Head Start program section in the 2021 Office of Management and Budget (OMB) Compliance Supplement

  • Reminders about the unique financial, compliance and operational aspects of the program, as well as areas of higher risk

Key Topics

  • Single Audit
  • COVID-19
  • Governmental

Learning Outcomes

  • Identify revisions to Head Start program due to COVID-19 funding.
  • Identify challenges and high-risk areas for recipients and auditors.
  • Use tips and best practices for auditing Head Start program.

Who Will Benefit

  • Auditors and recipients of Head Start Program funding
More Details
NASBA Field of Study
Auditing (Governmental)
Prior knowledge and experience with Head Start Programs or Single Audit.
This is a digital product. With full paid access the content will be available to you for 3 months after purchase date.
2 hrs
Do you have an AICPA membership? Log in to apply your member discount.

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2 to 5 registrants

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6+ registrants

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Contact us
Scott Gustafsson
INSPIRATION: I enjoy helping others and solving challenging problems while being able to meet new people all the time. Overview: Scott primarily serves K-12 school districts, charter schools, nonprofits and county offices of education. He guides and advises assurance teams and works with governmental entities to identify and test critical points of inherent risk in order to protect the integrity of external and internal financial reporting. Scott performs additional services ranging from agreed upon procedures engagements for Proposition 39 and Proposition 51 bonds to assisting clients with fraud-related matters. He also assists clients with risk assessments, including reviews related to student body accounts, cash collections, internal controls, and misappropriation of assets. As a trainer, he provides staff and clients with the most up-to-date information on changes in the regulatory environment and the procedural knowledge to implement the required standards as well as fraud risk assessment and detection. Additionally, Scott has extensive knowledge related to the constantly changing state compliance requirements associated with educational entities. He obtained the Advanced Single Audit Certificate through the AICPA and provides in-depth knowledge of the Federal requirements for audits under the Uniform Guidance as they have continued to change. Since he is always looking ahead towards the future of technology, Scott has become a Certified Information Technology Professional (CITP) and completed the Blockchain for Accounting and Finance Professionals Certificate Program. Outside of work, Scott enjoys spending time with family, outdoor adventures, woodworking and working out. Qualifications: Memberships • American Institute of Certified Public Accountants • California Society of Certified Public Accountants • Association of Certified Fraud Examiners Designations/Licensures • Certified Public Accountant • Certified Fraud Examiner • Certified Information Technology Professional Education • Bachelor of Science, Business Administration, Accounting Emphasis – California State University, San Bernardino Client Work • Provides practical solutions and new ideas for organizations working through their business and technology initiatives, organizational design assessments and implementation projects.
Kristanya Knutsen
Kristanya Knutsen is a Supervisory Grants Management Specialist and oversees the Administration for Children and Families’ (ACF) audit resolution team. The audit resolution team is responsible for the review and resolution of audit findings within the Single Audits performed for non-federal entities that receive grants from ACF’s numerous grant programs. Ms. Knutsen was previously an auditor based out of ACF’s New York City office working with ACF’s mandatory and discretionary programs. Prior to her employment with ACF, she was an auditor for the HHS Office of Inspector General. Ms. Knutsen holds bachelor’s degrees in accounting and business, management and finance.
Lizette Lopez
Lizette Lopez is an OHS Supervisory Fiscal Specialist within the Program Operations Division. Lizette is responsible for overseeing the Disaster Recovery Efforts, Facility projects, supporting ongoing critical fiscal operations in support of OHS, ensuring collaboration and information sharing across offices, divisions and teams and the OHS liaison with Office of Grants Management and Office of Grants Policy. Lizette was previously a Lead Grants Specialist with the Office of Grants Management working with mandatory and discretionary programs for over 30 years.
James Shankland
Audit Manager "I love working for HeinfeldMeech because of the highly driven and intelligent people that I get to work with on a daily basis - both clients and colleagues." About James • Likes snowboarding, hiking, and playing tennis • Notorious leaf peeper • Sarcasm level: slightly below maximum Areas of Expertise: • Audit and other assurance services for school districts, municipalities and non-profit organizations • Recipient of the Advanced Single Audit Certificate from the AICPA • Annual Comprehensive Financial Reports • Single Audits (Uniform Guidance) • Agreed-upon procedures • Presenter at conferences and trainings sponsored by HeinfeldMeech, GFOA, AGA Phoenix Chapter and the Native American Grant School Association • Instructor for HeinfeldMeech nonprofit lunch workshops • ASCPA Northern Chapter Board President • Tax return preparation (Form 990) for non-profits Articles and Presentations: • Arizona Election Law and How School Districts are Impacted • Tips of Effective Capital Asset Reporting for School Districts • Implementing Appropriate and Timely Corrective Actions (presentation slides) • How to Run Effective Meetings • Arizona School District Procurement – When is a Competitive Bid Not Needed? • What Can You Spend Tax Credits On? (video) • Identifying Subsequent Events • Debunking Generational Stereotypes at the Office • Credit Card Scams Target Nonprofits, Too Memberships: • American Institute of Certified Public Accountants • Arizona Society of Certified Public Accountants
Heather Wanderski
Heather Wanderski is the Program Operations Division Director for the Office of Head Start. Her division provides leadership and support to Regional Offices and is responsible for planning work, implementing administration priorities and developing strategies to carry out legislative initiatives and national goals. Since 2004, Heather has served in multiple roles within the Office of Head Start including Program Specialist, Supervisory Program Specialist and Regional Program Manager within the Chicago Regional Office. During her tenure with the Office of Head Start, Heather has provided guidance and technical assistance to Head Start and Early Head Start grantees on policy and program implementation matters, conducted monitoring reviews to assess compliance, and evaluated and negotiated grant applications. She holds a bachelor’s degree in psychology and a master’s degree in community psychology and social change.
Mary Foelster
Mary Foelster is a Senior Director at the American Institute of Certified Public Accountants in Washington, DC, where her primary responsibility is to address governmental auditing and accounting matters, including compliance audits. Mary oversees the AICPA’s Governmental Audit Quality Center and its Executive Committee and is actively involved in the AICPA’s efforts to enhance the quality of single audits and other types of governmental audits. Mary also directs the AICPA’s governmental accounting efforts, including the activities of the AICPA State and Local Government Expert Panel, related interactions with the Governmental Accounting Standards Board, and commenting on GASB due process documents. Mary is also responsible for monitoring and analyzing federal regulatory and legislative developments affecting auditing or accounting in a governmental or compliance audit environment. Mary and her team help members understand the implications of standards and regulation on governmental audits. This includes significant involvement with the development, issuance, and annual update process for the Audit and Accounting Guide, Audits of State and Local Governments, and the AICPA Audit Guide, Government Auditing Standards and Single Audits. Mary has been with the AICPA for over 25 years. She is a graduate of the University of Maryland and is a certified public accountant.

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The Head Start Program: COVID-19 Implications and Other Program Updates
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