Delegate Board of Directors Policy Number and Last Update
(01.02.01/02-2008)

The board of directors shall have legal and fiscal responsibility for the Head Start agency.

Composition

The board shall be composed as follows:

  • At least one (1) member with a background and expertise in fiscal management or accounting;
  • At least one (1) member with a background and expertise in early childhood education and development;
  • At least one (1) member who is a licensed attorney, familiar with issues that come before the governing body;
  • Additional members that reflect the community to be served, including parents of children who are presently or were formerly enrolled; and
  • Members with expertise in education, business administration, or community affairs.

If a person described above is not available to serve as a member, the board by-laws shall stipulate the use of a consultant or other individual with relevant expertise to work directly with the board.

Conflict of Interest

Board members shall not:

  • Have a financial conflict of interest with the Head Start agency;
  • Receive compensation for serving on the board or providing services to the agency; and
  • Be employed or hire members of their immediate family by the agency, and shall operate as an entity independent of staff employed by the Head Start agency.

Responsibilities

The board shall:

  • Assume legal and fiscal responsibilities for administering and overseeing all programs under its authority, including the safeguarding of Federal funds;
  • Adopt practices that assure active, independent, and informed governance of the corporation, including the resolution of internal disputes and the facilitation of meaningful consultation and collaboration about decisions of the Board of Directors and Policy Committee, and fully participate in the development, planning , and evaluation of the Head Start program;
  • Be responsible for ensuring compliance with applicable Federal, State, and local laws and regulations and contract stipulations; and
  • Be responsible for other activities, including:
    • Establishing procedures and criteria for recruitment, selection, and enrollment of children;
    • Reviewing all applications for Head Start funding and amendment to such applications;
    • Establishing procedures and guidelines for accessing and collecting accurate and regular information for use by the Board of Directors and the Policy Committee about program planning policies and Head Start agency operations;
    • Reviewing and approving all major policies of the agency, including but not limited to the annual self-assessment, financial audit, progress in carrying out the programmatic and fiscal provisions in the corporation's Head Start applications, including implementing any corrective actions;
    • Approving personnel policies and procedures regarding hiring, evaluation, termination, and compensation of the Head Start director;
    • Developing procedures for how members of the Policy Committee are selected, consistent with Policy Committee recommendations;
    • Approving financial management, accounting, and reporting policies, and compliance with laws, regulations relating to financial statements, including the approval of all major financial expenditures of the agency, annual approval of the operating budget of the agency, selection of independent financial auditors who shall report all critical accounting polices and practices to the Board of Directors, and monitoring the corporation's actions to correct any audit findings and of other action necessary to comply with applicable laws and regulations governing financial statement and accounting practices;
    • Reviewing results from monitoring, including follow-up activities;
    • Establishing, adopting, and periodically updating written standards of conduct that establish standards and formal procedures for disclosing, addressing, and resolving any conflicts of interest or appearance of conflict of interest by directors, officers, and employees of the corporation, and consultants and agents who provide services or furnish goods to the corporation; and complaints including investigations, as appropriate, and as practicable and appropriate, establishing advisory committees to oversee key responsibilities related to Head Start governance and improvement.

Training

The board shall arrange for annual training and technical assistance to ensure that they understand the policy regarding conflict of interest, and can effectively oversee and participate in the agency Head Start program. The board may request training and technical assistance from the grantee director, the delegate director, or another source such as the Region V Head Start program in the area, or a consultant.

Fiscal Oversight

Monthly during the season, and bi-monthly when the center is closed, the Board of Directors shall review and approve:

  • Explanation of budget variances;
  • Statement of revenue and expenses;
  • Balance sheet;
  • Statement of cash flows; and
  • Proposed large purchases

Annually, the Board of Directors shall:

  • Choose the outside auditor, receive the report, and take any corrective action necessary;
  • Approve the annual wage comparability analysis;
  • Approve procedures for internal controls and segregation of duties; and
  • Receive and review the DHS audit report and take any corrective action necessary.

Board minutes shall show:

  • Names of attendees;
  • Date and location;
  • Name of person;
  • Who took the minutes;
  • List of hand-outs;
  • Actions taken; and
  • Brief synopsis of every discussion.