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L – 002Can the costs and time incurred by a school district in transporting Head Start children to and from a Head Start program be counted as non-federal share?

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L – 002Can the costs and time incurred by a school district in transporting Head Start children to and from a Head Start program be counted as non-federal share?

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Yes. In order to be allowable as non-federal share a particular cost would have to be allowable as “federal share”. The cost of transporting Head Start children, consistent with the provisions of 45 CFR 1310, is an allowable cost for which Head Start grant funds can be used. Therefore, transportation services provided to Head Start children by a local school system, on school buses, at no or reduced cost to the grantee may be counted as non-federal share as long as all other applicable Head Start transportation services requirements are met or a waiver is in effect. The monetary value of transportation services as well as such services provided at a reduced cost must be determined in accord with the appropriate cost principles. Requirement 2 CFR 215.23(a); 45 CFR 92.

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