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Fiscal Management

Strong fiscal systems are key to a healthy program. The materials in this topic guide programs in making the most of their financial resources. Explore tools to help grantees account for their federal assets, comply with regulations, avoid waste, manage risk, and strengthen internal controls. Find information to support grantees in generating in-kind contributions and meeting matching requirements. Learn how to develop sound reporting systems, and execute budgets that reflect program goals and priorities.

HHS Grants Policy Statement (GPS)

Find, in a single source, the general terms and conditions of HHS discretionary grant and cooperative agreement awards. This policy statement applies to all (except NIH) HHS discretionary grant programs that are awards to organizational entities. The four parts and appendix of the HHS GPS allow general information, application information, and other types of reference material to be separated from legally binding terms and conditions.

Strategies for Managing Improper Payments

This General Accounting Office (GAO) executive guide executive guide suggests several key elements for successful monitoring of improper payments, including the need to tailor an agency's actions to its specific needs.

Parent Activity Funds Narrative

Parent committees are allocated a specific amount from the Parent Activity Fund to develop and implement parent projects and activities. Grantee and delegate agencies will find this information useful when preparing their annual budgets.

Rental or Lease of Facilities and Equipment

This policy statement focuses on allowable rental or lease costs associated with facilities and equipment. Grantees may find this information useful when considering renting or leasing facilities and equipment for their program’s use. This policy statement also clarifies the term "less-than-arms-length" as it relates to property agreements.

The Most Common Financial, Management Risks Facing Nonprofits

This resource discusses and provides examples of possible financial risk that a nonprofit organization may encounter. Nonprofit grantees may find this resource useful in identifying potential risks within their organization. The risks in financial management are any actions that result in the reduction in value or loss of any of the organization's financial assets.

Pay Tables for Executive and Senior Level II Employees

The Department of Health and Human Services (HHS) appropriations bill contains a provision (Section 205) that requires that "none of the funds appropriated in this title for Head Start shall be used to pay the compensation of an individual, either as a direct cost or any proration as an indirect cost, at a rate in excess of Executive Level II."