SPECIAL EDUCATION FISCAL COMPLIANCE REVIEW FINAL REPORT
|
|
- Marilynn Mills
- 6 years ago
- Views:
Transcription
1 SPECIAL EDUCATION FISCAL COMPLIANCE REVIEW FINAL REPORT St. Paul Public School District # Dr. John Thein, Superintendent Alecia Mobley, Director of Special Education Marie Schrul, Business Manager 06/30/2017 Report Prepared by: Darin Graf Special Education Fiscal Monitor Minnesota Department of Education
2 Table of Contents AUTHORITY...3 SCOPE...3 INTRODUCTION...4 RESULTS...4 COMPLIANCE ITEM #1 Time and Effort (Federal):...4 COMPLIANCE ITEM #2 Time and Effort (State):...5 COMPLIANCE ITEM #3 (Transportation):...5 COMPLIANCE ITEM #4 (Procurement):...6 COMPLIANCE ITEM #5 (Procurement):...7 COMPLIANCE ITEM #6 (Procurement):...7 COMPLIANCE ITEM #7 (Procurement):...8 COMPLIANCE ITEM #8 (Procurement): COMPLIANCE ITEM #9 (Equipment): COMPLIANCE ITEM #10 (Equipment): COMPLIANCE ITEM #11 (Third Party Billing): COMPLIANCE ITEM #12 (Coordinated Early Intervening Services): COMPLIANCE ITEM #13 (Participation of Private School Students): COMPLIANCE ITEM #14 (Participation of Private School Students): SUMMARY OF FINDINGS AND REQUIRED CORRECTIVE ACTION... 14
3 AUTHORITY The Minnesota Department of Education (MDE) is required by federal law to monitor the education of children with disabilities pursuant to the federal Individuals with Disabilities Education Act (IDEA), 20 U.S.C. 1412(a)(11) and 34 C.F.R The Uniform Grant Guidance (UGG) requires States to ensure that recipients of funds are aware of federal requirements and Uniform Grant Guidance (UGG) (a) require States to monitor funded activities to assure compliance with the requirements. Minnesota Statute 16B.97 and Office of Grants Management (OGM) policy require State agencies to regularly monitor funding recipients. Inherent in these requirements is the responsibility to ensure that both federal IDEA grant funds and state special education funds are spent in accordance with the purpose of the grant. They must also be spent in accordance with applicable laws, regulations and fiscal accountability standards such as those contained in EDGAR, UGG and the Federal Office of Management and Budget (OMB) Circulars. Each special education program within the state, including programs administered by any other public agency, is under the general supervision of the MDE. In order to evaluate these programs, MDE staff has the authority to review all relevant information necessary to enable MDE to carry out its oversight duties. SCOPE Desk and site reviews conducted in state fiscal year (SFY) 2017 focused on selected procedures and expenditures related to the use of federal and state special education funds during the fiscal year that ended June 30, 2016 and the first six months of the school year and included the following areas: Time and Effort Transportation Procurement Equipment Participation of Private School Students Third Party Reimbursement Coordinated Early Intervening Services The fiscal monitoring process emphasizes a partnership between the local education agency (LEA) and MDE as the state education agency (SEA) in order to identify fiscal areas in need of training, technical assistance and corrective action. St. Paul Public School District #
4 INTRODUCTION MDE is required to monitor LEA use of special education funds and compliance with federal and state requirements related to fiscal accountability. A special education fiscal compliance review of St. Paul Public School District # was completed during October 2016 through May of The process for initial review of compliance involved a site review of 20 specific items for the periods of July 1, 2015 through June 30, 2016 (SFY 2016) and July 1, 2016 through December 31, 2016 (part of SFY 2017). MDE Division of Compliance and Assistance staff reviewed information both from within MDE s financial reporting systems and provided by the district in response to MDE data requests. Selected information related to services identified in students Individual Education Plans (IEP) was also referenced. Specific documentation and information reviewed for each item are identified in the results section of this report. The following are the results of the fiscal compliance review. A finding of non-compliance has been issued if the information available to MDE does not sufficiently demonstrate the LEA s compliance in SFY 2016 or SFY 2017 with the fiscal requirements being monitored. For each finding of non-compliance, the LEA is required to provide evidence of compliance within the period specified for corrective action. In the event that an LEA demonstrates noncompliance for SFY 2016 or SFY 2017 but demonstrates subsequent and on-going compliance, the LEA s correction of the fiscal non-compliance is noted in this report and no fiscal corrective action will be required. As required by the federal Office of Special Education Programs (OSEP) Memo 09-02, completed corrective action and compliance for all findings must be demonstrated as soon as possible, and specifically within one year of the date of this report. RESULTS COMPLIANCE ITEM #1 Time and Effort (Federal): Did the LEA collect and maintain PARS and certifications for staff compensation paid with federal special education funds? UGG 2 CFR (i) EDGAR 34 CFR UGG 2 CFR (b)(3) MDE requested personnel activity reports (PARS) applicable only to pay periods which ended in March 2016, and completed periodic certification for the period ending in June 2016, for an identified sample (N = 1) of employees paid all or in part with federal funds. MDE also requested the payroll report identifying expenditures for the special education employees in the identified sample for only pay periods that ended in March 2016 and any additional support for the special education time being claimed. Finding of Non-compliance: No St. Paul Public School District #
5 The LEA provided evidence of compliance with requirements to collect and maintain supporting documentation for compensation paid with federal special education funds for the employees reviewed in the sample. COMPLIANCE ITEM #2 Time and Effort (State): Did the LEA collect and maintain supporting documentation for staff compensation paid with state special education funds? UGG 2 CFR (i)(4) EDGAR 34 CFR UGG 2 CFR (b)(3) MDE requested supporting documentation for time and effort applicable only to the pay periods which ended in March 2016 for an identified sample (N =2) of employees paid in part or in full with state special education funds (not federal funds). MDE also requested the payroll report identifying expenditures for the special education employees in the identified sample for only pay periods that ended in March Finding of Non-compliance: No The LEA provided evidence of compliance with requirements to collect and maintain supporting documentation for compensation paid with state special education funds to the employees reviewed in the sample. COMPLIANCE ITEM #3 (Transportation): Did the LEA demonstrate that transportation expenses charged to special education funds were based on transportation being identified as a related service in student IEPs? IDEA 34 CFR (a) IDEA 34 CFR (a)(4) MDE reviewed previously reported transportation expenditures and students identified as eligible to receive special education transportation services. MDE also requested the IEP service grids and related services summary for an identified sample of students (N = 3) receiving special education services. Finding of Non-compliance: Yes The LEA did not provide evidence in the student IEP to reasonably ensure that special education funds were used only to pay for the excess cost of transporting students with disabilities. Corrective Action Required: No later than November 1, 2017, the LEA must submit to MDE evidence that MARRS has been updated to reflect that the following student numbers are not eligible for special education transportation aid: St. Paul Public School District #
6 Upon confirmation of corrective action, MDE School Finance Division may require a subsequent adjustment of funds. COMPLIANCE ITEM #4 (Procurement): Are LEA purchasing processes compliant with all EDGAR purchasing process requirements? EDGAR 34 CFR UGG 2 CFR MDE requested a description of the process or written procedures the LEA uses for making special education purchases, including how the LEA ensures that procurement charged to special education funds are eligible costs based on the needs of students with disabilities. Finding of Non-compliance: Yes The LEA did not provide evidence for state fiscal year 2016 of having procedures to ensure that procurements paid with special education funds were necessary (allowable and eligible expenditures based on the needs of students with disabilities), cost beneficial, included a standard practice for bid solicitation, or were compliant with all other EDGAR purchasing requirements. Corrective Action Required: No later than November 1, 2017, the LEA must submit to MDE: 1. its documented procurement procedure that reflects applicable State and local laws and regulations. The procedure must conform to applicable Federal law and the standards identified in the Uniform Grants Guidance. The description must include how the LEA ensures that each purchase or contract: a. is allowable, necessary and reasonable as defined by federal and state requirements; b. is an eligible cost of providing special education services and is not a cost the LEA would incur in the absence of special education services; c. complies with federal and state procurement and accounting standards; and d. is supported by adequate source documentation including approval by the appropriate LEA official(s). 2. a written code of standards of conduct governing the performance of their employees engaged in the selection, award and administration of contracts. 3. documented attendance at either a training or a workshop led by the MDE Special Education Fiscal Monitoring team. Dates of available trainings and workshops are announced late summer. St. Paul Public School District #
7 COMPLIANCE ITEM #5 (Procurement): Did the LEA establish a written code of conduct/conflict of interest? EDGAR 34 CFR 80.36(b)(3) UGG 2 CFR (c) MDE requested a written code of conduct/conflict of interest the LEA maintains to govern the performance of their employees engaged in the award and administration of contracts. Finding of Non-compliance: Yes The LEA did not provide evidence that it has a written code of conduct/conflict of interest to ensure that employees engaged in the award and administration of contracts using special education funds avoided any conflicts of interest, real or apparent. The conflict of interest submitted only included school board members and did not include steps of disciplinary action. Corrective Action Required: No later than November 1, 2017, the LEA must submit to MDE: 1. a written code of conduct governing the performance of their employees engaged in the selection, award and administration of contracts. It must define who or what is a conflict of interest, procedures for reporting this conflict to MDE, and steps for disciplinary action. COMPLIANCE ITEM #6 (Procurement): Did the LEA demonstrate a process that assured compliance with EDGAR financial management and procurement standards and LEA purchasing procedures? EDGAR 34 CFR 8036(d-f) EDGAR 34 CFR 80.20(b)(3) EDGAR 34 CFR 80.20(b)(6) EDGAR 34 CFR (c-f) UGG 2 CFR UGG 2 CFR UGG 2 CFR MDE requested a description of the process or written procedure the LEA uses for procurement charged to special education and evidence of its implementation during state fiscal year MDE also requested the general ledger for the period from July 2015 through June 2016 for finance codes 372, , , and and object codes , , and along with the supporting documentation required St. Paul Public School District #
8 for procurement in the form of requisitions, purchase orders or contracts, invoices, payments, etc. for an identified sample (N = 3) of contracts and purchases. Finding of Non-compliance: Yes The LEA did not demonstrate implementation of the process for state fiscal year 2016 as in written or described procedures. The LEA did not demonstrate the following steps as outlined in their procedure: The current amendment in the contract for sample A was not signed/approved by the vendor The contract for sample B was signed but not dated by the school The purchase order copy sent for sample C was not approved or dated Corrective Action Required: No later than January 31, 2018, the LEA must submit to MDE documentation of two separate purchases in SFY18 that demonstrate the LEA is fully complying with their entire purchasing processes. Supporting documentation should include items listed: Quotes, if applicable; Requisition; Approval for purchase; Purchase order: Signed contract, if applicable; Packing slips, if applicable; Invoice(s); Approval for payment; Cancelled check, EFT payment or bank statement showing payment; Description justifying the purchase as an eligible cost for special education; Page from IEP identifying need (i.e. Service Page, etc.); and Prior written approval from MDE, if applicable. Upon confirmation of corrective action, MDE School Finance Division may require a subsequent adjustment of funds. Note: If the LEA is out of compliance on compliance item #4, then that corrective action must be completed prior to completing this corrective action. COMPLIANCE ITEM #7 (Procurement): Did the LEA implement procedures to ensure that procurement for special education was based on the needs of students with disabilities and represented an additional cost of providing services to eligible students? IDEA 34 CFR (a) St. Paul Public School District #
9 IDEA 34 CFR (a)(4) MDE requested a description of the process or written procedure the LEA uses for ensuring that procurement charged to special education is an eligible cost based on the needs of students with disabilities. Evidence of its implementation such as IEPs or program descriptions was requested in relation to the samples chosen as described in the previous compliance item. Finding of Non-compliance: Yes The LEA did not provide evidence for state fiscal year 2016 of implementing procedures to ensure that procurement paid with special education funds: was an eligible cost based on the needs of students with disabilities as identified in the student IEP. [34 CFR (a)(4)] was an eligible cost of special education based on the needs of students with disabilities. [34 CFR (a)] Corrective Action Required: No later than January 31, 2018, the LEA must submit to MDE complete documentation of two separate purchases in SFY 2018 that demonstrate the LEA is fully complying with federal and state requirements. The documentation must ensure that each purchase or contract: 1. is allowable, necessary and reasonable as defined by federal and state requirements; and 2. is an eligible cost of providing special education services and is not a cost the LEA would incur in the absence of special education services; and 3. is identified as a special education need in the IEP if child specific; or 4. is identified as a part of a special education specific program fulfilling needs in special education student needs. Remember supporting documentation should include items listed: Quotes, if applicable; Requisition; Approval for purchase; Purchase order: Signed contract, if applicable; Packing slips, if applicable; Invoice(s); Approval for payment; Cancelled check, EFT payment or bank statement showing payment; Description justifying the purchase as an eligible cost for special education; Page from IEP identifying need (i.e. Service Page, etc.); and Prior written approval from MDE, if applicable. St. Paul Public School District #
10 Upon confirmation of corrective action, MDE School Finance Division may require a subsequent adjustment of funds. Note: If the LEA is out of compliance on compliance item #4, then that corrective action must be completed prior to completing this corrective action. Note: If LEA is out of compliance on compliance item #6, the purchases submitted for corrective action will be reviewed for compliance item #7 as well. COMPLIANCE ITEM #8 (Procurement): Did the LEA demonstrate that it received written prior approval when required for selected special education expenditures? OMB (A-87) 2 CFR PART 225, Attachment B, paragraphs 15 & 43 UGG 2 CFR UGG 2 CFR UGG 2 CFR UGG 2 CFR MDE requested the supporting documentation required for procurement in the form of requisitions, purchase orders or contracts, invoices, payments, etc. for an identified sample (N = 0) of contracts and purchases for lodging and/or out-of-state travel, construction, and equipment. Finding of Non-compliance: Not Applicable The LEA did not have any special education expenditures that required a prior written approval for purchase within the sample reviewed. COMPLIANCE ITEM #9 (Equipment): Did the LEA maintain property records of all equipment purchased with special education funds? UGG 2 CFR (d)(1) MDE requested a documented inventory of equipment purchased with special education funds. Finding of Non-compliance: Not Applicable This requirement does not apply to the LEA based on the LEA s assurance and subsequent verification that no equipment was purchased with federal special education funds that met the federal and/or LEA threshold for physical inventory. St. Paul Public School District #
11 COMPLIANCE ITEM #10 (Equipment): Did the LEA complete within the past two years a physical inventory of all equipment purchased with special education funds? UGG 2 CFR (d)(2) MDE requested a documented inventory of equipment purchased with special education funds. Finding of Non-compliance: Not Applicable This requirement does not apply to the LEA based on the LEA s assurance and subsequent verification that no equipment was purchased with federal special education funds that met the federal and/or LEA threshold for physical inventory. COMPLIANCE ITEM #11 (Third Party Billing): Did the LEA have in place and implement procedures to seek reimbursement for medical services from Medical Assistance and other insurers? Minn. Stat. 125A.21, subd. 2(a) IDEA 34 CFR (a) MDE reviewed the Medical Assistance reimbursement of eligible expenditures previously reported to MDE during state fiscal year 2016 and requested an explanation if the LEA received no reimbursement. Finding of Non-compliance: No The data previously reported to MDE and any supplemental information submitted provided reasonable assurance that the LEA implemented procedures to seek reimbursement from Medical Assistance for eligible expenditures. COMPLIANCE ITEM #12 (Coordinated Early Intervening Services): Did the LEA expend no more than 15% of its Part B allocation for the fiscal year and, if required, the maximum amount of 15% in order to provide coordinated early intervening services? IDEA 34 CFR (a)-(b) IDEA 34 CFR (b)(2) MDE reviewed expenditures for Coordinated Early Intervening Services reported to MDE during SFY St. Paul Public School District #
12 Finding of Non-compliance: Yes The data previously reported to MDE for SFY 2016 provided evidence that the LEA needed to expend 15% of its Part B allocation in order to provide early intervening services, but did not spend the required amount or document a carryover. Corrective Action Required: No later than November 1, 2017, the LEA must submit to MDE: 1. evidence of implementing internal controls to document expenditures for early intervening services; and 2. written assurance that it will expend the full 15% of its Part B allocation in order to provide early intervening services in SFY Prior to acceptance of the written assurance, monitors will review budgets submitted to MDE as support of the assurance. COMPLIANCE ITEM #13 (Participation of Private School Students): Did the LEA expend a proportional amount of its federal special education funds to provide special education services to eligible students enrolled in private schools? IDEA 34 CFR (a) MDE requested the general ledger or alternative documentation identifying the expenditures for providing special education services to eligible private school students, if a proportionate share of funds was required to serve such students during state fiscal year Finding of Non-compliance: No The LEA provided evidence that it expended the required proportional amount of its fiscal year 2016 federal special education funds for allowable expenditures to provide special education services to eligible students enrolled in private schools. COMPLIANCE ITEM #14 (Participation of Private School Students): Does the LEA have source documentation that supports the proportionate share amount required in their obligations to serving private school students? EDGAR 34 CFR UGG 2 CFR (b)(3) St. Paul Public School District #
13 MDE requested the general ledger or alternative documentation identifying the expenditures for providing special education services to eligible private school students, if a proportionate share of funds was required to serve such students during state fiscal year Finding of Non-compliance: Yes The LEA provided some source documentation related to the SFY 2016 proportional share. However, the documentation was not adequate to support the proportional share amount. Corrective Action Required: No later than November 1, 2017, the LEA must submit to MDE: 1. evidence of implementing procedures to document all allowable and eligible expenditures in providing special education services to eligible students enrolled in private schools; and 2. Documentation showing the proportionate share expenses by student MARSS number related to the first quarter of the school year. Prior to acceptance of the documentation, MDE may request and review IEP page(s) that support expenditures. St. Paul Public School District #
14 SUMMARY OF FINDINGS AND REQUIRED CORRECTIVE ACTION Item # Description Corrective Action Required 1. Time and Effort (Federal) No 2. Time and Effort (State) No 3. Transportation (IEP Need) IDEA 34 CFR (a) Use of Amounts (Transportation) IDEA 34 CFR (a)(4) Related Service (Transportation) 4. Procurement (EDGAR) EDGAR 34 CFR Procurement Standards UGG 2 CFR State Procurement Standards UGG 2 CFR Procurement Standards UGG 2 CFR Competition 5. Procurement (Code of Conduct) EDGAR 34 CFR (b)(3) UGG 2 CFR (c ) 6. Procurement (Internal Controls) EDGAR 34 CFR 80.36(d-f) Standards for Financial Management (Procurement) EDGAR 34 CFR 80.20(b)(3) Standards for Financial Management (Procurement) EDGAR 34 CFR 80.20(b)(6) Standards for Financial Management St. Paul Public School District #
15 Item # Description Corrective Action Required EDGAR 34 CFR 80.36(c-f) Standards for Financial Management UGG 2 CFR Financial Management UGG 2 CFR Internal Controls UGG 2 CFR Methods of Procurement 7. Procurement (Eligible) IDEA 34 CFR (a) Use of Amounts (Procurement) IDEA 34 CFR (a)(4) Related Service (Procurement) 8. Procurement (Prior Approval) No 9. Equipment (Records) No 10. Equipment (Inventory) No 11. Third Party Billing (Reimbursement) No 12. Coordinated Early Intervening Services IDEA 34 CFR (a-b) Limits IDEA 34 CFR (b)(2) Required CEIS 13. Participation of Private School Students (Expenditures) No 14. Participation of Private School Students (Documentation) EDGAR 34 CFR Fiscal Control UGG 2 CFR (b)(3) Financial Management St. Paul Public School District #
16 The deadline for submitting evidence of completed corrective action is specified at the end of each compliance item and finding. For clarification of the issues in this report or assistance needed to complete the corrective action, local staff may contact the monitor indicated below: Darin Graf, Fiscal Monitor Division of Compliance and Assistance 1500 West Highway 36 Roseville, MN Appeal of any finding in this report must be submitted to Marikay Canaga Litzau, Director of the Division of Compliance and Assistance at the address above. Appeals must be in writing and include the issues being challenged along with documentation to support the disputed issues. St. Paul Public School District #
Meeker and Wright Special Education Cooperative serving our members:
Meeker and Wright Special Education Cooperative serving our members: Annandale, Dassel Cokato, Delano,Howard Lake Waverly Winsted, Litchfield, Maple Lake, and Rockford Fiscal Compliance and Procedures
More informationFiscal Compliance: Desk Audit and Fiscal Monitoring Reviews
Fiscal Compliance: Desk Audit and Fiscal Monitoring Reviews Denise Dusek, MPA Federal Funding Specialist ESC 20 Image obtained from google.com Education Service Center, Region 20 May 2018 2 1 Participants
More informationJanuary 26, Mr. Robert Becker, Superintendent Dover Town Board of Education 100 Grace Street Dover, NJ Dear Mr.
January 26, 2010 Mr. Robert Becker, Superintendent Dover Town Board of Education 100 Grace Street Dover, NJ 07801 Dear Mr. Becker: The New Jersey Department of Education has completed a review of funds
More informationAN INTRODUCTION TO FINANCIAL MANAGEMENT FOR GRANT RECIPIENTS. National Historical Publications and Records Commission
AN INTRODUCTION TO FINANCIAL MANAGEMENT FOR GRANT RECIPIENTS National Historical Publications and Records Commission March 5, 2012 Contents USE OF THE GUIDE... 2 ACCOUNTABILITY REQUIREMENTS... 2 Financial
More informationHAVA GRANTS AND MONITORING. Presented by: Dan Glotzer, Election Funds Manager and Venessa Miller, HAVA Grant Monitor
HAVA GRANTS AND MONITORING Presented by: Dan Glotzer, Election Funds Manager and Venessa Miller, HAVA Grant Monitor Overview of the Help America Vote Act (HAVA) Grants Types of Grants Benefit Periods Program
More informationDepartment of Contracts, Grants and Financial Administration, Texas Education Agency 1/26/18
Federal Grant Procurement Rules and Regulations and Federal Fiscal Monitoring Requirements Cory Green, Associate Commissioner Department of Contracts, Grants and Financial Administration Texas January
More informationFLORIDA DEPARTMENT OF EDUCATION. Request for Application
FLORIDA DEPARTMENT OF EDUCATION Request for Application Bureau/Office Division of Public Schools, Bureau of Exceptional Education and Student Services (BEESS) Program Name Grants to States, Individuals
More informationMichigan Department of Education Guidance on Federal Grant Programs May 26, 2016
RICK SNYDER GOVERNOR STATE OF MICHIGAN DEPARTMENT OF EDUCATION LANSING BRIAN J. WHISTON STATE SUPERINTENDENT Michigan Department of Education Guidance on Federal Grant Programs May 26, 2016 BACKGROUND
More informationPROGRAM INSTRUCTION. Texas Department of Aging and Disability Services (DADS) Access and Intake Division
PROGRAM INSTRUCTION Texas Department of Aging and Disability Services (DADS) Access and Intake Division TITLE: Administering Program Income NUMBER: AAA-PI 304 SECTION: Area Agencies on Aging APPROVAL:
More informationGrants Management: Discussion
Grants Management: Discussion Panelists Patricia Gray, New Jersey Department of Education Tracy Riddle, North Carolina Department of Public Instruction Rachel Zellmer, Wisconsin Department of Public Instruction
More informationMonitoring of Title I, IDEA, ARRA-Title I, ARRA-IDEA, SFSF (GSF, ESF) and Discretionary Grants Revised 11/24/2009
On Site Review: Elements Reviewed Citation Comments During Audit Program Elements Title I: 1 Describe uses of Title I and ARRA Title I funds 2 Are the monies being spent for projects that benefit students?
More informationGrants Management Scenarios
Grants Management Scenarios SCENARIO 1: Parker School District received a TIF grant in 2012. It followed the guidelines set forth in the application package and did not list specific vendors in its application.
More informationWHAT LAWS APPLY TO FEDERAL GRANTS: A HISTORICAL PERSPECTIVE
WHAT LAWS APPLY TO FEDERAL GRANTS: A HISTORICAL PERSPECTIVE LEIGH M. MANASEVIT, ESQ. LMANASEVIT@BRUMAN.COM BRUSTEIN & MANASEVIT, PLLC WWW.BRUMAN.COM SPRING FORUM 2013 1 1960s: Congress began recognizing
More informationCAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS. U.S. Environmental Protection Agency
66.458 CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS APRIL 2018 State Project/Program: CLEAN WATER STATE REVOLVING FUNDS Federal Authorization: U.S. Environmental Protection Agency CFR 40-35;
More informationCAPITALIZATION GRANT FOR STATE REVOLVING FUND. U.S. Environmental Protection Agency
APRIL 2015 66.458 CAPITALIZATION GRANT FOR STATE REVOLVING FUND State Project/Program: CLEAN WATER STATE REVOLVING FUND (CWSRF) Federal Authorization: U.S. Environmental Protection Agency CFR 40-35; Federal
More informationCHAPTER Senate Bill No. 400
CHAPTER 98-91 Senate Bill No. 400 An act relating to state financial accountability; creating the Florida Single Audit Act; providing intent and findings; creating s. 216.3491, F.S.; providing purposes
More informationCHARTER SCHOOL CLOSURE POLICY
OSSE POLICY Date Issued: 03/13/13 CHARTER SCHOOL CLOSURE POLICY Introduction The Office of the State Superintendent of Education (OSSE) is responsible for all state-level educational functions as the State
More informationRACE TO THE TOP EARLY LEARNING CHALLENGE
APRIL 2015 84.412 RACE TO THE TOP EARLY LEARNING CHALLENGE State Project/Program: Federal Authorization: State Authorization: RACE TO THE TOP EARLY LEARNING CHALLENGE U. S. DEPARTMENT OF EDUCATION PL 111-5
More informationTitle I, Part A Homeless, Foster Care and N&D Title I, Part D / Title VI, Part B / Title X, Part C FY17 Monitoring Evidence Sheet Grants Unit
System Date Reviewer Cross-Functional Item #1: LEA Monitoring of Schools and Programs (Monitoring the implementation of the LEA EHCY, N&D and REAP programs) 1.1a - Established cycle of monitoring for Title
More informationINDIVIDUALS WITH DISABILITIES EDUCATION IMPROVEMENT ACT PART B (IDEA 0F 2004) GUIDELINES
INDIVIDUALS WITH DISABILITIES EDUCATION IMPROVEMENT ACT PART B (IDEA 0F 2004) GUIDELINES Basic Flow-Through (ages 3-21) Preschool Flow-Through (ages 3, 4 and 5) TABLE OF CONTENTS PART I. PROGRAM ACRONYMS
More informationAdministrative Regulation SANGER UNIFIED SCHOOL DISTRICT. Business and Noninstructional Operations FEDERAL GRANT FUNDS
Administrative Regulation SANGER UNIFIED SCHOOL DISTRICT AR 3230(a) Business and Noninstructional Operations FEDERAL GRANT FUNDS Allowable Costs Prior to obligating or spending any federal grant funds,
More informationIDEA Grants Overview. Directors Conference August 7, 2013
IDEA Grants Overview Directors Conference August 7, 2013 Accessing Information IDEA Part B Grant Program Information Webpage http://www.isbe.net/spec-ed/html/idea_part-b.htm Quick Tips FY14 Quick Tips
More informationIDEA Grants Overview. Directors Conference August 6, 2014
IDEA Grants Overview Directors Conference August 6, 2014 ISBE Contacts for IDEA Grant Questions Question IWAS Technical Difficulties, e.g. problems with: Passwords Adding new users Locked pages Adding
More informationHow to Draft New & Update Old Policies and Procedures. Agenda. Why?
How to Draft New & Update Old Policies and Procedures Brette Kaplan Wurzburg bwurzbrug@bruman.com Jennifer Segal jsegal@bruman.com Fall Forum 2014 Agenda Why policies and procedures are important? Logistics
More informationMEMO CODE: SP , CACFP , SFSP Q&A: Purchasing Goods and Services Using Cooperative Agreements, Agents, and Third-Party Services
Food and Nutrition Service Park Office Center 3101 Park Center Drive Alexandria VA 22302 DATE: October 19, 2016 MEMO CODE: SP-05-2017, CACFP 03-2017, SFSP 02-2017 SUBJECT: TO: Q&A: Purchasing Goods and
More informationCHAPTER 10 Grant Management
CHAPTER 10 Grant Management Table of Contents Page GRANT MANAGEMENT 1 Introduction... 1 Financial Management of Grants... 1 Planning and Budgeting... 1 Application and Implementation... 2 Monitoring...
More informationGRANTS AND CONTRACTS (FINANCIAL GRANTS MANAGEMENT)
GRANTS AND CONTRACTS (FINANCIAL GRANTS MANAGEMENT) Policies & Procedures UPDATED: February 25, 2015 (04/21/16) 2 TABLE OF CONTENTS Definitions... 3-7 DRFR 8.00 Policy Statement... 8 DRFR 8.02 Employee
More informationCultural Competency Initiative. Program Guidelines
New Jersey STOP Violence Against Women (VAWA) Grants Program Cultural Competency Initiative Cultural Competency Technical Assistance Project Program Guidelines State Office of Victim Witness Advocacy Division
More informationNorth Carolina Department of Public Safety Division of Emergency Management
APRIL 2015 97.036 PUBLIC ASSISTANCE GRANTS State Project/Program: PUBLIC ASSISTANCE PROGRAM Federal Authorization: U. S. DEPT OF HOMELAND SECURITY Robert T. Stafford Disaster Relief and Emergency Assistance
More informationCONGESTION MITIGATION AND AIR QUALITY (CMAQ) IMPROVEMENT PROGRAM GRANT USE AND ADMINISTRATION PROGRAM EVALUATION AND AUDIT
CONGESTION MITIGATION AND AIR QUALITY (CMAQ) IMPROVEMENT PROGRAM GRANT USE AND ADMINISTRATION PROGRAM EVALUATION AND AUDIT June 14, 2017 INTRODUCTION Background The U.S. Department of Transportation s
More informationFAMILY PLANNING SERVICES - TITLE X (PUBLIC HEALTH SERVICE ACT) FAMILY PLANNING FAMILY PLANNING. U. S. Department of Health and Human Services
93.217 FAMILY PLANNING SERVICES - TITLE X (PUBLIC HEALTH SERVICE ACT) FAMILY PLANNING APRIL 2009 State Project/Program: FAMILY PLANNING U. S. Department of Health and Human Services Federal Authorization:
More informationIDEA Grants Overview
IDEA Grants Overview Directors Conference August 5, 2015 Egrants Timelines Amendments Carryover CEIS Proportionate Share Audits Excess Cost MOE Questions FY15 Presented Many Challenges Illinois Districts/Cooperatives
More informationPART 2: PROGRAM GUIDELINES AND USE OF FUNDS ERRATA #1. Errata # Special Education Consolidated Grant Application
Errata #1 2011-2012 Special Education Consolidated Grant Application SAS# SPEDAA12 Posted June 28, 2011 Revision to Part 2: Program Guidelines and Use of Funds Page 26 of 94, Budget Requirements section,
More informationFederal Grant Policies and
Federal Grant Policies and Procedures Manual Pursuant to Requirements in 2 CFR Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and Education Department
More informationTo the Board of Overseers of Harvard College:
Independent Auditor s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing
More informationFederal and State Monitoring Division
Federal and State Monitoring Division Preparing For The Audit and Monitoring Visit 1 Topics of Interest Overview of the Audit and Monitoring Process Audit and Monitoring Objectives Common Programmatic
More informationGeorgia Department of Education 7/19/2016
How to Draft and Revise Internal Controls: Fiscal and Programmatic Implementation of Title II, Part A July 19, 2016 Collaboratively Presented by the Georgia Department of Education Office of Internal Audits
More informationIDEA Grants 101: Fiscal Accountability
IDEA Grants 101: Fiscal Accountability FBS Summer Conference RTP Sheraton Imperial Hotel July 26, 2012 Valerie Herndon - IDEA, Part B Programs NCDPI, Exceptional Children Division IDEA Grants 101: Fiscal
More informationIllinois State Board of Education
Illinois State Board of Education Individuals with Disabilities Education Act (IDEA) IDEA Grant Overview Special Education Directors Conference July 19, 2017 Illinois State Board of Education (ISBE] Technical
More informationEffective July 1, 2015 Revised (October 2016)
Lyford CISD Federal Grant Policies and Procedures Manual Pursuant to Requirements in 2 CFR Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, and
More informationFLORIDA DEPARTMENT OF EDUCATION. Request for Application (RFA Entitlement)
FLORIDA DEPARTMENT OF EDUCATION Request for Application (RFA Entitlement) Bureau / Office Division of Public Schools, Bureau of Exceptional Education and Student Services (BEESS) Program Name Grants to
More informationEASTERN MICHIGAN UNIVERSITY. Sponsored Research Accounting Cost Share Guidelines
EASTERN MICHIGAN UNIVERSITY Sponsored Research Accounting Cost Share Guidelines PURPOSE: The purpose for the Cost Share Guidelines is to articulate the roles and responsibilities of the various parties
More informationThe Association of Universities for Research in Astronomy. Award Management Policies Manual
The Association of Universities for Research in Astronomy Award Management Policies Manual May 1, 2014 The Association of Universities for Research in Astronomy Award Management Policies Manual Table of
More informationOverview of the New EDGAR (formerly the Uniform Grants Guidance)
Overview of the New EDGAR (formerly the Uniform Grants Guidance) LEIGH MANASEVIT LMANASEVIT@BRUMAN.COM BRUSTEIN & MANASEVIT, PLLC WWW.BRUMAN.COM NATIONAL TITLE I CONFERENCE FEBRUARY 2015 AGENDA Importance
More informationQuality Assurance and Compliance Desk Monitoring Review for Perkins Career and Technical Student Organizations
as- Quality Assurance and Compliance Desk Monitoring Review for Perkins Career and Technical Student Organizations Florida Association of Future Farmers of America, Inc. July 10, 2017 Final Report TABLE
More informationWake Forest University Financial Services: Grants Accounting and Compliance
Wake Forest University Financial Services: Grants Accounting and Compliance 1 WFU Policies and Procedures a Policies b Fiscal Administration i Award Notification 1 The Office of Research and Sponsored
More informationGeneral Procurement Requirements
Effective Date: July 1, 2018 Applicability: Grant Purchasing and Procurement Policy Related Policies: Moravian College Purchasing Policy and Business Travel Policy Policy: This policy provides guidelines
More informationAdvancing Accountability
Advancing Accountability BEST PRACTICES IN CONTRACT AND GRANT MANAGEMENT FLORIDA DEPARTMENT OF FINANCIAL SERVICES 1 Intro & Housekeeping Introduction of instructors Housekeeping Class history Class material
More informationFLOOD MITIGATION ASSISTANCE PROGRAM State Project/Program: N.C. MITIGATION
APRIL 2014 97.029 FLOOD MITIGATION ASSISTANCE PROGRAM State Project/Program: N.C. MITIGATION Federal Emergency Management Agency Federal Authorization: National Flood Insurance Reform Act of 1994 Section
More informationGrants Handbook Office of Grants and Sponsored Programs
Grants Handbook Office of Grants and Sponsored Programs Phone: (919) 718.7426 Website: www.cccc.edu/grants E-mail Address: grants@cccc.edu Revised February 2011 Grants Manual Table of Contents Grants Manual
More informationA. The Purchasing Department obtains only the official requirements of the University System.
NUMBER: BUSF 7.00 SECTION: Business and Finance SUBJECT: Purchasing DATE: November 1, 2006 Policy for: Procedure for: Authorized by: Issued by: All Campuses All Campuses Rick Kelly Purchasing I. Policy
More informationTexas Education Agency. Division of Federal Fiscal Monitoring
Texas Education Agency Division of Federal Fiscal Monitoring The DO s and DON Ts of Administering Federal Grants Copyright 2016 by TEA DO s and DON'Ts of Administering Federal Grants Division of Federal
More informationGuidance on Effort Reporting and Certification Policies
1. Title 2. Policy Guidance on Effort Reporting and Certification Policies Sec. 1 Sec. 2 Sec. 3 Sec. 4 Purpose. The purpose of this Policy is to identify the fundamentals of The University of Texas System
More informationRESOLUTION NUMBER 2877
RESOLUTION NUMBER 2877 A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PERRIS, STATE OF CALIFORNIA SETTING FORTH POLICIES INTENDED TO OBTAIN CONSISTENCY AND UNIFORMITY IN THE ADMINISTRATION OF THE FEDERALLY
More informationGP Allocation of Non- Personnel Costs to Grants
Procedure: Policy: Number: Allowable Uses of Funds and Adherence to Cost Circulars GP0800.3 Allocation of Non- Personnel Costs to Grants ( ) Complete Revision Supersedes: Page: ( ) Partial Revision Page
More informationSCHOOL TECHNOLOGY FUND STATE PUBLIC SCHOOL FUND (SPSF) PRC 015 (LOCAL EDUCATION AGENCIES - LEAS)
APRIL 2016 SCHOOL TECHNOLOGY FUND STATE PUBLIC SCHOOL FUND (SPSF) PRC 015 (LOCAL EDUCATION AGENCIES - LEAS) State Authorization: North Carolina General Statutes 115C-102.6A to 115C-102.6D N. C. Department
More informationSPECIAL EDUCATION GRANTS FOR INFANTS AND FAMILIES, RECOVERY ACT
APRIL 2012 84.181 84.393 State Project/Program: Federal Authorization: State Authorization: SPECIAL EDUCATION GRANTS FOR INFANTS AND FAMILIES WITH DISABILITIES SPECIAL EDUCATION GRANTS FOR INFANTS AND
More informationManaging Your Federal Grant Award. Morgan Felts Program Manager and Staff Attorney Charter Schools Division
Managing Your Federal Grant Award Morgan Felts Program Manager and Staff Attorney Charter Schools Division Agenda Georgia s Charter School Program Grant Basics Georgia s Implementation Grant Steps Overview
More informationLyza Shaw Kirk Weber. Webinar October 27, 2:00pm
Lyza Shaw Kirk Weber Webinar October 27, 2:00pm Resources are attached in the file box, please download Professional Standards certificate is also included Everyone will be placed on mute, please use chat
More informationChapter 10 Housing Rehabilitation Revolving Loan Fund
Revolving Loan Fund Recipient Checklist It is absolutely essential that the city/county grant recipient, the nonprofit sub recipient and the perspective assisted private property owner not incur any ACTIVITY
More informationTitle I, Part A and The Grants Accounting Approval Process
Title I, Part A and The Grants Accounting Approval Process 2016 Georgia Federal Programs Conference Georgia International Convention Center & Atlanta Airport Marriott Gateway Hotel Atlanta, Georgia June
More informationBeing a CPRIT Grantee: What You Need To Know
Being a CPRIT Grantee: What You Need To Know FY2016 Welcome & Introductions Cameron Eckel Staff Attorney 512-305-8495 ceckel@cprit.texas.gov Lisa Nelson Operations Manager 512-305-8418 lnelson@cprit.texas.gov
More information2017 National School Lunch Program (NSLP) Equipment Assistance Grant. Competitive Grant Application
DEPARTMENT OF AGRICULTURE Division of Food & Nutrition CHRIS CHRISTIE PO BOX 334 DOUGLAS H. FISHER Governor TRENTON NJ 08625-0334 Secretary KIM GUADAGNO Lt. Governor 2017 National School Lunch Program
More informationUnderstanding and Complying with Government Grants
Presents... Understanding and Complying with Objectives Obtain information to determine if applying for governmental grants is appropriate for your organization Obtain understanding of internal controls
More informationEPA s Implementation of OMB Uniform Grants Guidance FEDERAL DEMONSTRATION PARTNERSHIP JANUARY 12, 2015
EPA s Implementation of OMB Uniform Grants Guidance FEDERAL DEMONSTRATION PARTNERSHIP JANUARY 12, 2015 Uniform Administrative Requirements Previously located at 40 CFR Parts 30 and 31 and are applicable
More informationFINANCIAL AUDITING SERVICES. July 10, :00 PM
DIRECTORS JOHN D. S. ALLEN, PRESIDENT SERGIO CALDERON, VICE PRESIDENT WILLARD H.MURRAY, JR., SECRETARY ALBERT ROBLES, TREASURER ROB KATHERMAN, DIRECTOR ROBB WHITAKER, P.E., GENERAL MANAGER REQUEST FOR
More informationBLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES (MHBG) State Project/Program: COMMUNITY BASED PROGRAMS / MENTAL HEALTH MENTAL HEALTH SERVICES
APRIL 2009 93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES (MHBG) State Project/Program: COMMUNITY BASED PROGRAMS / MENTAL HEALTH MENTAL HEALTH SERVICES U. S. Department of Health and Human Services
More informationFEDERAL TRANSIT TECHNICAL STUDIES GRANTS. U. S. Department of Transportation. N. C. Department of Transportation Public Transportation Division
20.505 FEDERAL TRANSIT TECHNICAL STUDIES GRANTS State Project/Program: Federal Authorization: State Authorization: METROPOLITAN PLANNING PROGRAM/STATE PLANNING AND RESEARCH PROGRAM 49 U.S.C. 5303 AND 5304
More informationHospital Safety Net Grant Program
Hospital Safety Net Grant Program GRANT REQUEST FOR PROPOSAL (RFP) Minnesota Department of Health PO Box 64882 St. Paul, MN 55164-0882 651-201-3860 keisha.shaw@state.mn.us www.health.state.mn.us 03/12/2018
More informationGeneral Records Schedule GS7 for Public Schools Pre-K-12 and Adult and Career Education
General Records Schedule GS7 for Public Schools Pre-K-12 and Adult and Career Education ABSENTEE EXCUSES AND ADMISSION SLIPS Item #1 This record series consists of notes from parents or guardians concerning
More informationThe Uniform Guidance and Procurement TEXAS ASSOCIATION OF COUNTY AUDITORS
The Uniform Guidance and Procurement TEXAS ASSOCIATION OF COUNTY AUDITORS Agenda Uniform Guidance Summary General Federal Procurement Laws Thresholds and Implications Sole Source Vendors Cooperative Purchasing
More informationN O N-PR O FI T O R G A NI Z A T I O NS
FIN A N C I A L M A N A G E M E N T G UID E F O R N O N-PR O FI T O R G A NI Z A T I O NS N A T I O N A L E ND O W M E N T F O R T H E A R TS O F F I C E O F INSP E C T O R G E N E R A L SEP T E M B E
More informationKDOT Procurement Guidelines for STP/CMAQ Funded Planning, Education, and Outreach Projects Effective 10/1/12
KDOT Procurement Guidelines for STP/CMAQ Funded Planning, Education, and Outreach Projects Effective 10/1/12 Purpose These guidelines are intended to guide the procurement of goods and consultant services
More informationNEW EDGAR REGULATIONS
NEW EDGAR REGULATIONS FREQUENTLY ASKED QUESTIONS (FAQ): PRELIMINARY GUIDANCE APPLICABLE TO ALL FEDERALLY FUNDED GRANT PROGRAMS ADMINISTERED BY THE TEXAS EDUCATION AGENCY Blue text identifies changes, updates,
More informationOUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING U.S. DEPARTMENT OF INTERIOR
APRIL 2009 15.916 OUTDOOR RECREATION ACQUISITION, DEVELOPMENT AND PLANNING State Project/Program: LAND AND WATER CONSERVATION FUND U.S. DEPARTMENT OF INTERIOR Federal Authorization: Land and Water Conservation
More informationADMINISTRATION OF FEDERAL GRANT FUNDS
ADMINISTRATION OF FEDERAL GRANT FUNDS The Board accepts federal funds, which are available, provided that there is a specific need for them and that the required matching funds are available. The Board
More informationEMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM
EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM ANGES & CLNS Phase 33 This Key Changes and Program Clarifications is provided to assist in your annual reading and review of the EFSP Responsibilities
More informationARRA FAQs on IDEA Stimulus Funds
ARRA FAQs on IDEA Stimulus Funds Frequently asked questions regarding the ARRA funding under IDEA. Overview Principles: The overall goals of the American Recovery and Reinvestment Act (ARRA) are to stimulate
More informationFY18 IDEA PART B PROGRAM INFORMATION and egrant APPLICATION INSTRUCTIONS for PRESCHOOL, FLOW-THROUGH And DISCRETIONARY GRANTS
FY18 IDEA PART B PROGRAM INFORMATION and egrant APPLICATION INSTRUCTIONS for PRESCHOOL, FLOW-THROUGH And DISCRETIONARY GRANTS ILLINOIS STATE BOARD OF EDUCATION Special Education Services Division 217/782-5589
More informationTransition Review of the Greater Fort Lauderdale Convention & Visitors Bureau
Exhibit 1 Transition Review of the Greater Fort Lauderdale Convention & Visitors Bureau February 16, 2017 Report No. 17-2 Office of the County Auditor Kathie-Ann Ulett, CPA Interim County Auditor Table
More informationOffice of Sponsored Programs Budgetary and Cost Accounting Procedures
Office of Sponsored Programs Budgetary and Cost Accounting Procedures Table of Contents 1. Purpose and Services 2. Definitions of Terms 3. Budget Items 4. Travel 5. Effort Certification Reporting 6. Costing
More informationNavigating the New Uniform Grant Guidance. Jack Reagan, Audit Partner Grant Thornton LLP. Grant Thornton. All rights reserved.
Navigating the New Uniform Grant Guidance Jack Reagan, Audit Partner Grant Thornton LLP Objectives What s New with OMB: Uniform Administrative Requirements, Cost Principles, and Audit requirements for
More informationSubrecipient Risk Assessment and Monitoring of Northeastern University Issued Subawards
Subrecipient Risk Assessment and Monitoring of Northeastern University Issued Subawards What is a Subaward? A Subaward is a contractual agreement between Northeastern University and a third party organization
More informationAFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM. N. C. Department of Health and Human Services Division of Public Health
APRIL 2017 93.092 AFFORDABLE CARE ACT (ACA) PERSONAL RESPONSIBILITY EDUCATION PROGRAM State Project/Program: PERSONAL RESPONSIBILITY EDUCATION PROGRAM (PREP) Federal Authorization: State Authorization:
More informationMONTGOMERY COUNTY INTERMEDIATE UNIT #23
No. 626 MONTGOMERY COUNTY INTERMEDIATE UNIT #23 SECTION: TITLE: FINANCES FEDERAL FISCAL COMPLIANCE ADOPTED: June 22, 2016 REVISED: 626. FEDERAL FISCAL COMPLIANCE 1. Authority Part 200 2. Delegation of
More informationCHAPTER II FINANCIAL MANAGEMENT
CHAPTER II FINANCIAL MANAGEMENT SECTION 1 - GENERAL PROVISIONS 2100 ADMINISTRATIVE FUNDING Within the limitation of funds available for the administration of the Food Distribution Program by the ITOs/State
More informationU. S. Department of Agriculture
: 10.551 10.561 State Project/Program: STATE ADMINISTRATIVE MATCHING GRANTS FOR STATE ADMINISTRATIVE MATCHING GRANTS FOR PROGRAM U. S. Department of Agriculture APRIL 2012 Federal Authorization: State
More informationSAN DIEGO POLICE DEPARTMENT PROCEDURE
SAN DIEGO POLICE DEPARTMENT PROCEDURE DATE: March 25, 2016 NUMBER: SUBJECT: RELATED POLICY: ORIGINATING DIVISION: 1.40 ADMINISTRATION GRANT PROCEDURES N/A ADMINISTRATIVE SERVICES PROCEDURE: PROCEDURAL
More informationEDGAR and Procurement CHOICE PARTNERS OCTOBER 12, 2016
EDGAR and Procurement CHOICE PARTNERS OCTOBER 12, 2016 Agenda Uniform Guidance Summary (Note: EDGAR for educational entities) General Federal Procurement Laws Thresholds and Implications Sole Source Vendors
More informationTexas Department of Transportation Page 1 of 19 Public Transportation. (a) Purpose. Title 49 U.S.C. 5329, authorizes the
Texas Department of Transportation Page of 0 SUBCHAPTER D. PROGRAM ADMINISTRATION.. Public Transit Safety Program. (a) Purpose. Title U.S.C., authorizes the Secretary of the U.S. DOT to create and implement
More informationSOP Procurement Standard Operating Procedures Grow Southwest Indiana Region 11 RWB Approval Date: 08/26/2011
SOP 11-09 Procurement Standard Operating Procedures Grow Southwest Indiana Region 11 RWB Approval Date: 08/26/2011 Purpose To set forth guidance for the conduct of procurement activities by the Grow Southwest
More informationTexas Association of County Auditors
Presentation to Texas Association of County Auditors New Uniform Grant Guidance and Update on 2014 OMB Circular A-133 Compliance Supplement by www.padgett-cpa.com Presenters Joel Perez, Jr., Partner Leader
More informationFinancial Grants Management. Session Outline. Grants Management Roles 4/19/10
Financial Grants Management Presented by: Donna Teague Grant Accounting Supervisor El Paso County Auditor s Office Small Counties Large Counties Grants Management Records Session Outline New Application
More informationSTATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA
. STATE OF NORTH CAROLINA OFFICE OF THE STATE AUDITOR BETH A. WOOD, CPA DEPARTMENT OF TRANSPORTATION RALEIGH, NORTH CAROLINA STATEWIDE FEDERAL COMPLIANCE AUDIT PROCEDURES FOR THE YEAR ENDED JUNE 30, 2014
More informationAdministrative and Indirect Costs. What s the difference?
Administrative and Indirect Costs What s the difference? Learning Objectives Define administrative costs. Describe the difference between direct and indirect costs. Describe what an indirect cost rate
More informationPolicies and Procedures Under the Uniform Grant Guidance. Florida School Finance Officers Association November 10, 2016
Policies and Procedures Under the Uniform Grant Guidance Florida School Finance Officers Association November 10, 2016 Why? Single Audits Monitoring Staff Changes and Transitions New EDGAR requirements
More informationU.S. Department of Justice 42 U.S.C (a) N.C. Department of Public Safety
APRIL 2016 16.575 CRIME VICTIM ASSISTANCE State Project/Program: VICTIMS OF CRIME ACT (VOCA) Federal Authorization: U.S. Department of Justice 42 U.S.C. 10603(a) Governor s Crime Commission Agency Contact
More informationHIGHWAY PLANNING AND CONSTRUCTION RAILROAD STATION IMPROVEMENT PROGRAM. N. C. Department of Transportation Rail Division
APRIL 2011 20. 205 HIGHWAY PLANNING AND CONSTRUCTION RAILROAD STATION IMPROVEMENT PROGRAM State Project/Program: SAFE, ACCOUNTABLE, FLEXIBLE, EFFICIENT TRANSPORTATION EQUITY ACT: A LEGACY FOR USERS (SAFETEA-LU)
More informationThe State of Texas HELP AMERICA VOTE ACT PROVIDE THE SAME OPPORTUNITY FOR ACCESS AND PARTICIPATION TO INDIVIDUALS WITH DISABILITIES
The State of Texas Elections Division Phone: 512-463-5650 P.O. Box 12060 Fax: 512-475-2811 Austin, Texas 78711-2060 TTY: 7-1-1 www.sos.state.tx.us (800) 252-VOTE (8683) The Office of The Secretary of State
More informationMEDICAL ASSISTANCE PROGRAM (MEDICAID; TITLE XIX)
APRIL 2006 93.778 MEDICAL ASSISTANCE PROGRAM (MEDICAID; TITLE XIX) State Project/Program: SICKLE CELL PATIENT SERVICES-CLUSTER Federal Authorization: U. S. Department of Health and Human Services Social
More information