Federal Grant Management - PowerPoint PPT Presentation

1 / 38
About This Presentation
Title:

Federal Grant Management

Description:

Title: Final Audit Report (OIG) The Philadelphia School Districts Controls Over Federal Expenditures ACN A03H0010 Author: T. Nicole Brooks Last modified by – PowerPoint PPT presentation

Number of Views:154
Avg rating:3.0/5.0
Slides: 39
Provided by: T393
Category:

less

Transcript and Presenter's Notes

Title: Federal Grant Management


1
Federal Grant Management
  • Federal Programs Directors Meeting
  • March 12, 2014
  • WVDE Office of Federal Programs
  • Melanie Purkey
  • Robert Crawford
  • Laura Pauley

2
Overview
  • Legal Structure/Resources
  • Fiscal Potpourri
  • Procurement
  • Inventory Management
  • Time and Effort
  • Tracking Budget Expenditures
  • Carryover/Period of Availability
  • Maximizing Federal Funds

3
Legal Structures for Federal Programs
  • Statutes/Legislation
  • Program Statutes (NCLB, IDEA, Perkins)
  • General Education Provisions Act (GEPA)
  • Regulations
  • Program Regulations
  • Education Department General Administrative
    Regulations (EDGAR)
  • Office of Management and Budget Circulars
  • Guidance
  • Non-Regulatory Guidance

4
Grants Management Resources
  • Program Guidance www.ed.gov
  • Statutes
  • Regulations
  • Guidance
  • General Education Provisions Act (GEPA)
  • http//www.law.cornell.edu/uscode/20/usc_sup_01_2
    0_10_31.html
  • Education Department General Administrative
    Regulations (EDGAR) http//www.ed.gov/policy/fund
    /reg/edgarReg/edgar.html

5
Grants Management Resources
  • Office of Management Budget (OMB) Circulars
    http//www.whitehouse.gov/omb/circulars
  • Circular A-87 principles for allowable costs
  • Circular A-122-cost principles for non-profit
    organizations
  • Circular A-133 Compliance Supplement-audit

6
What Rules Apply to Utilizing Federal Funds?
  • State and local agencies must demonstrate fiscal
    control and accounting procedures to ensure the
    proper disbursement of and accounting for federal
    funds.
  • Section 76 of EDGAR State Administered Programs
  • Section 80 of EDGAR Uniform Admin.
    RequirementsState Local Gov.

7
Fiscal Potpourri
8
Procurement Polices and Procedures
  • Specific regulations governing procurement
  • LEAs receiving federal education funds must
    follow procurement rules contained in EDGAR.
  • Section 80.36(a), allows states and local
    educational agencies (LEAs) to use the same
    procurement policies and procedures they use for
    procurements made with state funds.

9
Procurement Polices and Procedures
  • WVDE Purchasing Policies and Procedures Manual
    for Local Educational Agencies--WVBE Policy 8200
    http//wvde.state.wv.us/policies

10
Inventory Management
  • Inventory items purchased with federal funds are
    divided into three categories
  • Real Property (if an allowable program cost)
  • Equipment
  • Supplies

11
Inventory Management
  • Equipment Inventory vs. Internal Control
  • EDGAR requires an inventory for equipment
  • Inventory not required for supplies however, ED
    determined that an adequate internal control
    system must include a process for labeling and
    locating property purchased with federal funds

12
Inventory Management
  • Equipment
  • Federal Definition of Equipment
  • Tangible property
  • Useful life of more than one year
  • Acquisition cost of 5,000 or more
  • State may use another definition as long as it
    includes all property described above
  • Supplies
  • Small cost items
  • Consumed quickly
  • ED expects sub-grantees to track all property
    purchased with federal funds, in order to prove
    there has been a benefit to the federal program

13
Inventory Management
  • Practical help for tracking non-equipment items
  • Small and attractive item list
  • Conduct risk assessment to identify items
    susceptible to loss
  • Implement specific measures to control such items
  • Certain pre-defined assets (technology equipment)

14
Inventory Management
  • Equipment inventory updated annually
  • a description of the property
  • a serial number or other identification number
  • the acquisition date and cost of the property
  • the percentage of federal participation in the
    cost of the property
  • the location, use and condition of the property,
    and
  • any ultimate disposition data including the date
    of disposal and sale price of the property
  • Physical inventory
  • Must be performed at least every 2 years
    (recommend annually)
  • Indicate date and signature of individual(s)

15
Inventory Management
  • Must protect against unauthorized use
  • When property is no longer needed, must follow
    disposition rules
  • Transfer to another federal program
  • Over 5,000 Keep or sell, but must pay a share
    based on the percentage of federal ED
    participation at initial acquisition
  • Under 5,000 May keep, sell, or dispose of it
    with no obligation to ED

16
Inventory Management
  • Must have adequate controls in place
  • to account for
  • Location of equipment - assure that it is used
    solely for authorized purposes
  • Custody of equipment - maintain effective control
    and accountability
  • Security of equipment - adequately safeguard all
    property

17
Time and Effort
  • If federal funds are used for salaries time and
    effort records must be kept
  • Must demonstrate that employees paid with federal
    funds actually worked on the specific federal
    programs

18
Time and Effort
  • Type of documentation depends on how many cost
    objectives the employee worked on
  • These cost objectives must be connected to the
    employees salary source
  • What is a cost objective?
  • A specific grant award, or other category of
    costs, that requires the grantee to track
    specific cost information

19
Time and Effort
  • If an employee works on a single cost objective
  • Semi-Annual Certification
  • Signed by employee and supervisor every six
    months
  • Example I hereby certify that for the period
    January 1, 2014 through June 30, 2013 one-hundred
    percent (100) of my time and effort was spent on
    Title I Administration.
  • Consolidated Admin is considered a single cost
    objective

20
Time and Effort
  • If an employee works on multiple cost objectives
  • Personnel Activity Report (PAR)
  • After the fact
  • Account for total activity
  • Prepared monthly or semi-annually if certain
    conditions are met
  • Signed and dated by the employee

21
Time and Effort
  • Flexible Certification can be filed
    semi-annually if the following conditions are
    met
  • Employees schedule includes multiple cost
    objectives
  • The work is predetermined (e.g. a lesson plan)
  • The employee is not permitted to work on
    different cost objectives at the same time

22
Time and Effort
  • Determine estimates for budgeting
  • Estimates must produce reasonable approximations
    of the activity actually performed
  • Quarterly comparison of estimates to actual costs
  • If difference is less than 10 - annual
    adjustment
  • If difference is more than 10 - quarterly
    adjustment

23
Time and Effort
  • Flexible Certifications must contain
  • The specific activity or cost objective
  • Total hours for which the employee was
    compensated during the time period
  • Signed by the employee and a supervisory official
    with first-hand knowledge of the work performed
  • Include support for any revisions to the
    employees established schedule

24
Time and Effort
  • PARs must still be completed for any time period
    for which significant deviations occur from the
    established schedule that require work on
    multiple activities or cost objectives at the
    same time

25
Tracking Budget Expenditures
  • Total composite budget
  • Administrative budget
  • Individual school budgets
  • http//wveis.k12.wv.us/schoolFinance/sf000002.cfm

26
Carry Over
  • Title I and Title II are subject to a cap on
    amount that be carried forward into the Tydings
    Period which provides another 12 months for the
    use of funds.
  • 15 of the grant can be carried forward into the
    Tydings period
  • LEAs wishing to carry over a greater percentage
    may request a waiver once every three years.

27
Carry Over
  • An LEA has significant discretion in handling its
    Title I carryover funds.
  • Funds may be added to the LEAs subsequent years
    allocation and redistributed to participating
    schools in accordance with normal allocation
    procedures decreasing amount of allocation
    based on highest to lowest poverty.
  • Funds may be added to the LEAs subsequent years
    allocation and redistributed to participating
    schools equitably based on a per pupil amount
    times the number of low income students in each
    school.
  • Funds may be designated for district wide
    activities that could best benefit from
    additional funding (e.g. parent involvement
    activities, professional development, pre-K,
    services for extended day/year programs).
  • The requirement for equitable services to
    private schools also applies to carryover funds.
  • The LEA is not permitted to use Title I carryover
    funds in a school that is not eligible for Title
    I funding.

28
Period of Availability
  • Tydings Amendment
  • Does not apply to all grants
  • Funds are available to SEAs for 27 months
  • 15 months under the grant award (July 1, 2014
    September 30, 2015)
  • Plus 12 months (October 1, 2014 September 30,
    2015)
  • SEA may limit period of availability!
  • Always double check grant award notice

29
Definition of Obligation Under Federal Law
Acquisition of Property Date of Binding Written Commitment
Personal Services by Employee When Services are Performed
Personal Services by Contractor Date of Binding Written Commitment
Travel When Travel is Taken
30
Liquidations
  • SEA gives LEAs 30 days to liquidate funds after
    the end of the period of availability
  • Period of availability July 1, 2014 Sept 30,
    2016
  • Funds must be obligated by Sept 30, 2016 and
    liquidated by Oct 31, 2016

31
Maximizing Federal Funds
  • Obligate oldest funds first
  • Maintain clear accounting records
  • Continually monitor budget vs. actual
  • Know your carryover and liquidation rules

32
Maximizing Federal Resources in a Changing
Education Environment
33
Maximizing Federal Funds
  • 1 Exercising Program Scope (10-12)
  • 2 Maximizing the Use of Title I Funds
  • Directions
  • Read the assigned section ( 1 or 2)
  • Conduct table discussions and identify key points
  • Think about the following questions

34
Realizing the Potential Future
  • What activities are on your wish list?
  • -What factors are currently preventing you from
    moving forward with these activities?
  • - How could you connect the activities to
    promising practices and present proposals within
    the appropriate context?

35
  • - Fear of non-compliance fosters an environment
    that prioritizes what is safe in terms of audit
    risks over what is effective in terms of outcomes
    for students. Pg. 7

36
Operationalizing
  • - Application Process
  • Revision of Monitoring
  • Title I Plan
  • Resources Toolkit The Changing Landscape

37
(No Transcript)
38
  • - In many states, a technical violation of a
    paperwork requirement is more likely to trigger
    state enforcement action than long-term spending
    on ineffective activities that fail to improve
    student achievement. Pg. 16
Write a Comment
User Comments (0)
About PowerShow.com