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CHSSCO Fiscal Matrix


Matrix of Financial Considerations for Partnerships between the California Department of Education (CDE), Early Education and Support Division (EESD), and the Office of Head Start (OHS)

This matrix contains fiscal and audit guidance for California programs which are braiding the CDE, EESD, and federal OHS program funds. It was created in 2007 by the California Head Start Association under contract with the California Head Start State Collaboration Office.

While this document has been reviewed by the CDE and Region IX Head Start fiscal staff, it is not intended to be a comprehensive guide or inclusive of all relevant fiscal and audit requirements.

Note: Under normal circumstances, a reference to “Head Start” also includes all references to “Early Head Start," as well. However, when program partnerships and collaborations are identified specifically as to “Head Start” or “Early Head Start," then the general reference does not apply. The Head Start Program requires that the child receives three and one-half hours of service, be Head Start eligible, and receives Head Start comprehensive services.

Partnership Design Definitions Notes
  1. Full-Day, Full-Year Program between the CDE State Preschool (part-day) and Head Start (minimum ten to twelve month program for children with parents working or in job training).

    CDE contract types: California Preschool (CPRE) and California Prekindergarten and Family Literacy Part-Day (CPKP)
  • Full-day variation, OHS, 45 Code of Federal Regulations (CFR) Section 1306.3(e): a variation of the center-based program option in which program operations continue for longer than six hours per day.
  • State Preschool (SPS), CDE: a minimum of three hours per day (this model excludes full-day state preschool contracts).
  • OHS does not require a cost allocation plan if all children in the classroom are enrolled in Head Start and receive Head Start Services.
  • CDE requires cost allocation if Head Start funds are used to expand the hours or operation.
  • Non-Head Start services, such as "wrap around" child care (hours outside those covered by Head Start or other funding source). Grantees may charge for services which are provided outside the hours of the Head Start program, per 45 CFR Section 1306.32(e).
  • The SPS program prohibits charging of fees except as specified in California Education Code (EC) Section 8263(g) (e.g., field trips).
  • Head Start is prohibited from charging any fees for participation in the Head Start program except as specified in 45 CFR Section 1306.32(e).
  • If partnership is between two separate entities, the contract or partnership agreement should be specific to services being offered to Head Start and the CDE program.
  • A second year child may not be CDE eligible if other children have lower incomes.
  1. Full-Day, Full-Year Program between CDE General Child and Head Start (minimum ten to twelve month program for children with parents working or in job training).

    CDE contract types: California Center-Based Child Care (CCTR), California Family Child Care Homes (CFCC), California Programs for Special Needs Children-Handicapped (CHAN)
  • Enhancement model from the Full-Day, Full-Year Early Care and Education Partnerships. CDE General Child Care programs fund all program hours. Head Start funds provide an “umbrella” of additional services, including comprehensive services for children, families, and others such as additional training resources, additional staff, and/or materials, etc.
  • OHS does not require a cost allocation plan if all children in the classroom are enrolled in Head Start and receives Head Start services.
  • The CDE General Child Care program requires payment of a fee based on family income, size, and full or part-time care as established in the current family fee schedule. Additional fees as specified in EC Section 8263(g) (e.g., field trips) can be charged.
  • Head Start programs with full-working day services in collaboration with other agencies or entities may collect a family copayment to support extended day services if a copayment is required in conjunction with the collaborative (Administration for Children, Youth and Families [ACYF], Information Memorandum [IM], Head Start [HS], 01 -06).
  1. Full-Day, Full-Year Program with CDE Full-Day SPS and Head Start.
CDE contract types: California Full Day Preschool (CFDP) and California Prekindergarten and Family Literacy Full-Day (CPKF)
  • Enhancement model from the Full-Day, Full-Year Early Care and Education Partnerships. CDE program funds all program hours, and Head Start funds provide an “umbrella” of additional services, including comprehensive services for children and families, and others such as additional training resources, additional staff and/or materials, etc.
  • OHS does not require a cost allocation plan if all children in the classroom are enrolled in Head Start and receive Head Start services.
  • Non-Head Start services (hours outside those covered by Head Start or other funding source). Grantees may charge for services which are provided outside the hours of the Head Start program per 45 CFR Section 1306.32(e).
  • The CDE Full-Day Preschool Program requires payment for a part-time fee for the non-preschool hours based on family income and size. Additional fees, as specified in EC Section 8263(g) (e.g., field trips) can be charged.
  • Head Start is prohibited from charging any fees for participation in the Head Start program except as specified in 45 CFR Section 1306.32(e).
  • A second year state preschool child may not be CDE eligible if other children have a lower income.
  • Head Start program with full-working day services in collaboration with other agencies or entities may collect a family copayment to support extended day services if a copayment is required in conjunction with the collaborative (ACYF, IM, HS, 01-06).
  1. Full-Day, Full-Year Program with CDE General Child Care and Early Head Start. Minimum twelve month program.
CDE contract types: CCTR and CFCC
  • Enhancement model from Full-Day, Full-Year Early Care and Education Partnerships. CDE program funds all program hours, Head Start funds provide an "umbrella" of additional services, including comprehensive services for children and families, and others such as additional training resources, additional staff and/or materials, etc.
  • OHS does not require a cost allocation plan if all children in the classroom are enrolled in Head Start and receives Head Start Services.
  • Non-Head Start services (Hours outside those covered by Head Start or other funding source). Grantees may charge for services which are provided outside the hours of the Head Start program per 45 CFR Section 1306.32(e).
  • The CDE General Child Care program requires payment of a fee based on family income, size and full or part-time care as established in the current Family Fee Schedule. Additional fees as specified in EC Section 8263(g) (e.g., field trips) can be charged.
  • Head Start is prohibited from charging any fees for participation in the Head Start program except as specified in 45 CFR Section 1306.32(e).
  • Head Start program with full-working day services in collaboration with other agencies or entities may collect a family copayment to support extended day services if a copayment is required in conjunction with the collaborative (ACYF, IM, HS, 01-06).
  1. California School Age Families Education (Cal-SAFE) and Head Start
  • When sharing the same facility, specifically when those facilities cannot be comingled because they are different types of programs with different program requirements, a cost allocation plan is required.
  • No necessary notes
  1. Part-Day, Part-Year Collocated Program between CDE State Preschool (part day) and Head Start ( 175 days).

    CDE contract types: CPRE and CPKP
  • Children in the same classroom receiving up to three and one-half hours of services are enrolled in either Head Start or SPS, but not both.
  • In the CDE system, this partnership design would be considered  “comingled”, which is defined as the provision of services to both subsidized (funded by the CDE) and non-subsidized (funded by Head Start) children in the same classroom at the same time (California Code of Regulations [CCR], Title 5, Section 18013[i]). This allows for simplified reporting to the CDE, separate enrollment data for certified and non-certified children, and combined fiscal data for the entire program. Costs are then prorated (allocated) based on enrollment.  OHS requires cost allocation for any classroom that includes non Head Start enrolled children.
  • Part-day is a minimum of  three and one half hours to a maximum of six hours per day, specified in 45 CFR Section 1306.32(b)(2).
  • SPS is a minimum of three hours per day.
  • A second year child may not be CDE eligible if other children have lower incomes.
  • The SPS program prohibits charging of fees except as specified in EC Section 8263(g) (e.g., field trips).
  • Head Start is prohibited from charging any fees for participation in the Head Start program except as specified in 45 CFR Section 1306.32(e).

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The CDE reimbursable and nonreimbursable costs, OHS reimbursable and nonreimbursable costs, prior approvals, OHS prior approvals, citation(s) and references, and audit requirements listed below apply to all partnership designs listed above.  The various partnership designs may have unique definitions and notes, and are referenced on pages one and two.

CDE Reimbursable and Nonreimbursable Costs

Reimbursable
Nonreimbursable

OHS Reimbursable and Nonreimbursable Costs

Reimbursable
Nonreimbursable

CDE Prior Approvals

OHS Prior Approvals

If not included in the annual refunding application:

Citation(s) and References

Audits and Requirements

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Questions:   Stephanie Myers | smyers@cde.ca.gov | 916-323-9727
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