Don t Take It For Granted!

Transcription

1 Don t Take It For Granted! Audrey Hukari and Cindy Watson Divisions of Grants Administration and Federal Fiscal Compliance and Reporting Texas Education Agency

2 Topics Welcome and Introductions How Does TEA Calculate My Grant Funding? EDGAR Allowable Costs Reasonable, Necessary, and Allocable Supplement, Not Supplant Policies and Procedures Grant Resources 2

3 How Does TEA Calculate My Grant Funding? SC5050-Request for Federal Funding and Indirect Cost Rates for Charter Schools SC5050 is a special collection used to determine: 1. Eligibility NCLB Programs Title I, Part A Title II, Part A Title III, LEP Title III, Immigrant Carl D. Perkins 3

4 How Does TEA Calculate My Grant Funding? 2. Indirect cost rates for charter schools (if requested) 3. Significant Expansion NCLB Programs (if requested): A minimum student enrollment of 300 Increase of at least 50% in the age 5 to 17 enrollment IDEA-B (if requested): A minimum student enrollment of 50 Increase in enrollment must be at least 50% 4

5 5 How Does TEA Calculate My Grant Funding?

6 EDGAR Title 2 CFR Part 200 Old EDGAR New EDGAR after 12/26/14 OMB Circulars A-89, A-102, A CFR Part 200, Subparts B, C, and D OMB Circulars A-21, A-87, A CFR Part 200, Subpart E OMB Circulars A-133, A-50 2 CFR Part 200, Subpart F EDGAR Parts 75 to 99 EDGAR Parts and EDGAR Parts 74 and 80 Incorporated into EDGAR 6

7 A New Focus: Performance and Compliance Auditors and Monitors: Outcomes vs. Process Flexibility for Grantees Major emphasis on strengthening accountability 7

8 Allowable Costs Costs must meet the following criteria: Reasonable, Necessary & Allocable Not prohibited by state/local laws & regulations Request for Application (RFA) Treated consistently In accordance with Generally Accepted Accounting Principles (GAAP) 8

9 What Does Reasonable Mean? A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. 9

10 Determining Reasonableness Could the costs be considered ordinary and necessary to carry out the grant program? What are the market prices for comparable goods and services? Did the individuals concerned act prudently? 10

11 What Does Necessary Mean? A cost is necessary when it is vital or required in order to meet the objectives of the grant or for the grant to be successful. It is not nice to have. 11

12 What are Allocable Costs? Costs must be allocated (or charged) to the grant program in accordance with the benefits received. 12

13 Direct Costs Costs that can be identified specifically with a particular cost objective. Examples: Salaries of employees that carry out program activities Supplies and materials Equipment Travel 13

14 Indirect Costs Costs incurred for a common or joint purpose benefiting more than one cost objective and not readily assignable to the cost objectives specifically benefited, without effort disproportionate to the results achieved. Examples: Budget & Accounting IT Support Human Resources Admin and clerical staff 14

15 What Do We Need To Claim Indirect Costs? An indirect cost rate that is approved by your cognizant agency, i.e. TEA. Must submit the SC5050 on time each year and request an indirect cost rate. 15

16 Consistent Treatment of Costs A cost may not be assigned to one source of funds as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to another source of funds as an indirect cost. 16

17 Supplement, Not Supplant (SNS) Federal funds must supplement add to, enhance, expand, increase, extend the programs and services offered with state and local funds. Federal funds are not permitted to be used to supplant take the place of, replace the state and local funds used to offer those programs and services. In general both the funding & activities must be supplemental 17

18 How Do I Know If I Am Supplanting? If I didn t have federal funds available to conduct this activity/service, would I still conduct it with other funds anyway? If yes, you are supplanting because it isn t a supplementary activity 18

19 Is There A Penalty For Violating SNS? All federal funds involved in a supplanting situation would most likely have to be returned to the federal government. 19

20 How Do I Know If SNS Applies? Refer to the SNS section in the Program Guidelines Refer to Schedule #2 in the SAS/application SNS Handbook 20

21 Policies & Procedures Draft them Approve them Know them Follow them Update them annually 21

22 What Policies & Procedures Do We Need? Accounting for property and supplies purchased with federal funds Budgeting and accounting for federal grants Financial reporting and cash management for federal grants Authorized uses for federal funds 22

23 What Policies & Procedures Do We Need? (continued) Maintenance and retention of records pertaining to federal grants Monitoring and reporting program performance for federal grants Time and Effort reporting requirements Procurement of goods and services using federal grants 23

24 What Policies & Procedures Do We Need? (continued) Program income generated from activities supported by federal grants Support of salaries, wages and related costs charged to federal grants Travel reimbursement requirements applicable to federal grants Use of credit and debit cards 24

25 TEA Grant Resources Applying for a Grant Administering a Grant Grants Awarded Training and Other Resources Contact Information 25

26 26 Locate the TEA Grants Page

27 27 TEA Grants Page

28 TEA Grants Page (continued) Applying for a Grant Administering a Grant Enforcement Actions Guidance Handbooks Travel Information TEA Help Desk 28

29 29 TEA Grant Opportunities Link

30 30 TEA Grant Opportunities

31 TEA Grant Opportunities (continued) All available grants (egrants & Paper) Listed by school year, then alphabetically Search Function: Application Name School Year Funding Type (Federal, State) Application Type (Discretionary, Formula) 31

32 TEA Grant Opportunities (continued) Program Information Program Description Eligibility Statutory Authority Funding Information Funding amount, grant period 32

33 TEA Grant Opportunities (continued) Application and Support Information Parts of RFA, including Errata s & FAQs Critical Events Application due date, reporting dates Contact Information Funding & program contacts 33

34 34 Administering A Grant

35 Administering A Grant Page EDGAR Prior Approval, Disclosure, and Justification Forms General Grant Resources Expenditure Reporting Guidance General and Fiscal Guidance Handbooks and Other Guidance 35

36 36 General Contact Information

37 Copyright Notice. The materials are copyrighted and trademarked as the property of the Texas Education Agency (TEA) and may not be reproduced without the express written permission of TEA, except under the following conditions: 1) Texas public school districts, charter schools, and Education Service Centers may reproduce and use copies of the Materials and Related Materials for the districts and schools educational use without obtaining permission from TEA. 2) Residents of the state of Texas may reproduce and use copies of the Materials and Related Materials for individual personal use only without obtaining written permission of TEA. 3) Any portion reproduced must be reproduced in its entirety and remain unedited, unaltered and unchanged in any way. 4) No monetary charge can be made for the reproduced materials or any document containing them; however, a reasonable charge to cover only the cost of reproduction and distribution may be charged. Private entities or persons located in Texas that are not Texas public school districts, Texas Education Service Centers, or Texas charter schools or any entity, whether public or private, educational or non-educational, located outside the state of Texas MUST obtain written approval from TEA and will be required to enter into a license agreement that may involve the payment of a licensing fee or a royalty. For information contact: Texas Education Agency, 1701 N. Congress Ave., Austin, TX ; copyrights@tea.state.tx.us. 37