Complex sentence: The Administration for Community Living (ACL) is part of the U.S. Department of Health and Human Services and is headed by the Administrator, who reports directly to the Secretary of Health and Human Services (HHS).
Split into simpler sentences: The Administration for Community Living (ACL) is part of the United States Department of Health and Human Services. It is headed by the Administrator, who reports directly to the Secretary of Health and Human Services (HHS).