Auditing Head Start Under the New Program Performance Standards and Revised 2017 Compliance Supplement

This archived GAQC event will provide members with information about the substantial revisions made to the 2017 Head Start Supplement for program changes under the new Head Start regulations and to identify areas of highest risk.  If your single audits include Head Start, this session is a “must attend.” Head Start is a U.S. Department of Health and Human Services (HHS) Administration for Children and Families (ACF) program which funds local organizations to provide comprehensive services promoting the school readiness of children ages birth to five years old from low-income families. Conducting an effective single audit requires an understanding of the unique financial, compliance, and operational aspects of the program.  The Office of Head Start (OHS) and the AICPA Governmental Audit Quality Center are co-sponsoring this Web event to assist auditors in understanding the Head Start program and how to audit it under the Uniform Guidance.

Participants in this archived event will:

  • Hear directly from ACF and OHS representatives who are most familiar with the Head Start program and the revised 2017 Compliance Supplement;
  • Get the latest on the new Head Start Program Performance Standards effective November 7, 2016;
  • Hear about the fiscal situations that prove most challenging for Head Start auditees;
  • Learn about common audit quality issues and areas of highest risk;
  • Get practical suggestions on how to approach auditing Head Start programs; and
  • Have an opportunity to submit your questions.

About the Presenters

Stephen Blann, CPA, is with Rehmann where he is a Principal of government and not-for-profit services. He serves as the Firm's director of government audit quality and heads the government and not-for-profit assurance practice for West Michigan. Stephen has experience auditing the Head Start program and is a member of the AICPA State and Local Government Expert Panel.

Terry Ramsey, CPA, a technical advisor on the Single Audit process and grants management for the HHS Administration for Children and Families. He has extensive experience in government service and was a key contributor to the development of the audit requirements under the Uniform Guidance, as well as the Compliance Supplement. Terry is also an active member of the AICPA and VSCPA.

Belinda Rinker, JD, is a Senior Policy Analyst with the HHS Office of Head Start. Her work focuses on policies and procedures impacting grantee fiscal operations and property management, including fiscal leadership and the effective use of resources to accomplish program objectives. She is has over 30 years of Head Start experience.


Mary Foelster, CPA, is a Senior Director at the AICPA where she addresses governmental auditing and accounting matters and oversees the activities of the GAQC and the SLGEP. Mary is also responsible for monitoring and analyzing federal regulatory and legislative developments affecting governmental audits.

Archived Web Event Listening Instructions
You should print out and have available the, Auditing Head Start Under the New Program Performance Standards and Revised 2017 Compliance Supplement – Member Web Event slides (PDF or PowerPoint) and the following handouts:

  1. 2017 Final Draft - CFDA93_600 Head Start
  2. SF429-V1.0_GSA
  3. SF429A-V1.0_GSA

Thank you for your interest in this GAQC Event.

Click on the below link, to listen to the archived Web event: