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


Head Start funds pay for the full-day program for 3- and 4- year-old children, so cost allocation is not needed: each line item is paid for by one source. However, MVCDC is also collecting state monies for these 3- and 4-year-olds. MVCDC puts the money it collects from the state into its preschool fund, which shows a profit at the end of the year. It then transfers the "profit" to a "corporate" account, which can be used to pay for the deficit in infant and toddler care.