Options for Full-Day Services for Children Participating in Head Start . Cost Allocation


Charges against each of the funding sources are based upon the percentage of children participating in each source's program, which is currently 65 percent Head Start and 35 percent State PreK. These percentages are then used to allocate the costs of all line items in the budget.

The computer system used by the school district is set up to allocate costs between the sources. All of the forms used (e.g., invoices, purchase orders) provide for allocations by funding source or cost center. The Head Start/PreK director can monitor the budget over the course of the year and adjust allocations as needed. This system has worked well and has been approved by the State's auditor general.