Albuquerque Public Schools Grant Management CHARTER SCHOOL PROCEDURES

Transcription

1 Albuquerque Public Schools Grant Management CHARTER SCHOOL PROCEDURES JUNE 2017

2 Table of Contents APS Grant Management 4 Title I 5 Title II 6 Title III 6 IDEA B 7 Beginning of Year 9 Planning Allocations 9 Program Planning (Proposal Writing) 9 Beginning Budgets 9 During the Year (Budget Adjustment Requests) 11 Allocation Changes 11 Award Adjustment Letters 11 Proposal Changes 12 Budget Adjustment (BAR) Process 12 Compliance 14 Monitor OBMS for BAR s 14 Maintenance of Effort (MOE) for Special Education 14 Program Proposal 16 Inventory 16 Purchases 17 Backup Documentation 21 Documentation Retention 22 Travel Reimbursements 23 Non-allowable Purchases 30 Spending Ideas for Parent Involvement 30 Supplement not Supplant 31 Audit 32 Time and Effort 32 Helpful Links 36 Page 2

3 Request for Reimbursements 37 OBMS Entry & Monitoring 37 Backup Documentation 39 Financial Tips 39 Deadlines 36 Spending Deadlines 40 Suggested Spending Percentages & Dates 40 One page review of BAR and RfR process 41 Final Request for Reimbursement 42 Specific deadlines for SY Contact Information 43 Grant Staff 43 Program Staff 44 Quick Reminders 45 Examples 46 Page 3

4 APS Grant Management The primary grants that run through the district to our dependent charters are: Title I This grant is applied for the Charter s behalf at the district level. The Fund Manager from our Program office for Title I and will be preparing the application and will notify the charter school on what is required.. Title II This grant is applied for the Charter s behalf at the district level. The Instructional Manager from our Program office for Title II will prepare the application and will notify the charter school on what is required. We will need your official total enrollment from the 80 th day each year to determine Budget. We base the amount allocated to each school on a per pupil level. Title III This grant is applied for the Charter s behalf at the district level. The Director from our Program office for Title III will be preparing the application and will notify the charter school on what is required. IDEA B This grant is applied for the Charter s behalf at the district level. The Director from our Program office for IDEA B will be preparing the application. Other grants as they are awarded to specific sites from the PED MIGHT be: School Improvement Dual Credit Carl Perkins K3 Plus Pre K Each of these departments will provide Grant Management with the information of allocation amounts. Grant Management will then create award letters and communicate with the schools. Grant Management will update this manual each year. The manual will be distributed at a charter school meeting as closely following the PED spring budget workshop as possible. Page 4

5 Federal Program Description Title I Title I Link Title I, Part A (Title I) of the Elementary and Secondary Education Act, as amended (ESEA) provides financial assistance to local educational agencies (LEAs) and schools with high numbers or high percentages of children from low-income families to help ensure that all children meet challenging state academic standards. Federal funds are currently allocated through four statutory formulas that are based primarily on census poverty estimates and the cost of education in each state. 1. Basic Grants provide funds to LEAs in which the number of children counted in the formula is at least 10 and exceeds 2 percent of an LEA's school-age population. 2. Concentration Grants flow to LEAs where the number of formula children exceeds 6,500 or 15 percent of the total school-age population. 3. Targeted Grants are based on the same data used for Basic and Concentration Grants except that the data are weighted so that LEAs with higher numbers or higher percentages of children from lowincome families receive more funds. Targeted Grants flow to LEAs where the number of schoolchildren counted in the formula (without application of the formula weights) is at least 10 and at least 5 percent of the LEA's school-age population. 4. Education Finance Incentive Grants (EFIG) distribute funds to states based on factors that measure: o a state's effort to provide financial support for education compared to its relative wealth as measured by its per capita income; and o the degree to which education expenditures among LEAs within the state are equalized. Once a state's EFIG allocation is determined, funds are allocated (using a weighted count formula that is similar to Targeted Grants) to LEAs in which the number of children from low-income families is at least 10 and at least 5 percent of the LEA's school-age population. LEAs target the Title I funds they receive to schools with the highest percentages of children from low-income families. Unless a participating school is operating a school wide program, the school must focus Title I services on children who are failing, or most at risk of failing, to meet state academic standards. Schools in which children from low-income families make up at least 40 percent of enrollment are eligible to use Title I funds for school wide programs that serve all children in the school. LEAs also must use Title I funds to provide academic enrichment services to eligible children enrolled in private schools. APS To be considered for this grant, the school must have a low income population above 50%. The APS Title I Program office will need several pieces of information to complete the application on the Charter s behalf. Each year in approximately the middle of January, the Title I office will begin the planning for the next fiscal school year. The Title I program office will contact the Charter Schools for information needed to complete the application. Page 5

6 Federal Program Description Title II Title II Link The purpose of the program is to increase academic achievement by improving teacher and principal quality. This program is carried out by: increasing the number of highly qualified teachers in classrooms; increasing the number of highly qualified principals and assistant principals in schools; and increasing the effectiveness of teachers and principals by holding LEAs and schools accountable for improvements in student academic achievement APS All APS Charter Schools are eligible for this grant. The APS Title II Program office will need several pieces of information to complete the application on the Charter s behalf. Each year in approximately the middle of March, the Title II program office will begin the planning for the next fiscal school year. The Title II office will contact the Charter Schools with the forms to be completed for the application. Program Description Title III Title III Link The program helps eligible IHEs to become self-sufficient and expand their capacity to serve low-income students by providing funds to improve and strengthen the academic quality, institutional management, and fiscal stability of eligible institutions. APS APS Charter Schools are eligible for this grant based on the number of English Language Learner students enrolled. The APS Title III Program office will need several pieces of information to complete the application on the Charter s behalf. Each year in approximately the middle of March, the Title III program office will begin the planning for the next fiscal school year. The Title III office will contact the Charter Schools for information needed to complete the application. Page 6

7 Federal IDEA-B Federal Program Description IDEA B Link The Grants to States program provides formula grants to assist the 50 states, the District of Columbia, Puerto Rico, the Department of the Interior, Outlying Areas, and the Freely Associated States in meeting the excess costs of providing special education and related services to children with disabilities. In order to be eligible for funding, states must serve all children with disabilities between the ages of 3 through 21, except that they are not required to serve children aged 3 through 5 or 18 through 21 years if services are inconsistent with State law or practice or the order of any court. A state that does not provide a free appropriate public education (FAPE) to children with disabilities aged 3 through 5 cannot receive base payment funds attributable to this age group or any funds under the Preschool Grants program. Funds are allocated among states in accordance with a variety of factors, as outlined in the funding formula under section 611(d) of the Individuals with Disabilities Education Act (IDEA). First, each state is allocated an amount equal to the amount that it received for fiscal year If the total program appropriation increases over the prior year, 85 percent of the remaining funds are allocated based on the number of children in the general population in the age range for which the states guarantee FAPE to children with disabilities. Fifteen percent of the remaining funds are allocated based on the number of children living in poverty that are in the age range for which the states guarantee FAPE to children with disabilities. Most of the federal funds provided to states must be passed on to LEAs. However, a portion of the funds may be used for state-level activities. Any funds not set aside by the state must be passed through to LEAs. These sub-state allocations are made in a fashion similar to that used to allocate funds among states when the amount available for allocation to States increases. The IDEA also requires each state to maintain its level of state financial support for special education and related services from one year to the next. The IDEA also contains a local maintenance of effort requirement. Under this requirement, each LEA must maintain its total expenditures, including State and local contributions, on special education from one year to the next. LEAs typically may use up to 15 percent of their allocation, less any amount used to reduce that LEA s maintenance of effort level, for early intervening services. Early intervening services generally address the needs of students who require additional academic and behavioral supports to succeed, but who are not identified as needing special education. Page 7

8 The IDEA requires awards to the Freely Associated States of the Pacific Basin (Palau, the Federated States of Micronesia, and the Republic of the Marshall Islands) to be the same amounts that they received from the fiscal year 2003 appropriation. IDEA requires that from the funds appropriated for Grants to States, percent shall be set aside for the Department of the Interior. The IDEA also authorizes the Department to set aside a portion of the Grants to States appropriation to provide technical assistance to improve the capacity of States to meet data collection requirements necessary for the implementation of the program. This is a forward-funded program that includes advance appropriations. A portion of the funds becomes available for obligation on July 1 of the fiscal year in which they are appropriated, and remains available for federal obligation for 15 months. APS APS Charter Schools are eligible for this grant based on the number of students identified with disabilities enrolled. The IDEA-B Program office will automatically choose all available choices for allowable expenditures in the application on the Charter s behalf. This will allow the Charter School to provide services to their students under all of the acceptable uses of IDEA-B. Page 8

9 Beginning of Year Planning Allocations During the budget planning season (approximately March-May) individual planning letters will be ed to the Business Manager and the Head Administrators on file. Use these amounts to complete the next step of program planning-proposal writing for each fund. Program Planning (Proposal Writing) Each fund requires a plan of spending. Work with the appropriate APS program office (see contact section in this manual) to prepare the proposal. A copy of the proposal is to be ed to the appropriate grant management technician (see contact section in this manual). As changes to the proposal happen throughout the year, an updated copy of the proposal is to be sent to the grant management technician. Beginning Budgets Once the allocation has been received and the proposal written, prepare a budget that reflects the spending requirements for the proposal. This budget is to be loaded into OBMS as part of the beginning of the year budget process. This is NOT done through the BAR section of OBMS, but rather is done in the budget section of OBMS. When entering budgets for funds that run through APS grant management, use revenue code unless otherwise directed in the specific award letter. Sample beginning allocation letter on next page Page 9

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11 During the Year Budget Adjustment Requests (1 page snapshot for BAR and RfR on page 41) Allocation Changes Award Adjustment Letters As adjustments happen throughout the year, separate award letters will be ed to the business manager and head official indicating the change. Types of changes include, increases, decreases, carryover and new awards Sample Adjustment Award Letter: Page 11

12 Proposal Changes Any and all changes to the scope of work within a grant must have prior approval through the APS Program office for the corresponding grant. Using the list in this manual under contacts, notify the appropriate department and submit any required paperwork. A copy of the approved changes is to be copied to the Grant Management Technician. BAR Process 1. Charter receives an award from PED that runs through the district, or Charter receives a letter from APS. 2. Charter is to notify APS Grant Management (GM) immediately with a copy of the award from PED to determine if the funding should run through APS or go directly through the state. 3. If the funds run through APS, GM will submit the award letter through our normal board process. 4. The Charter should also submit the award through its own governing council process for approval. 5. Once APS receives board approval, GM staff will enter a budget adjustment request (BAR) into OBMS for PED approval. 6. Once PED approves the APS-BAR, OBMS will automatically generate the BAR for the charter with the revenue side already entered (under 41924). 7. Charter enters expense line budgets and submits the BAR to PED with its council approval date. 8. PED approves/denies BAR. Notify Teresa Scott with ANY questions on your BAR s, PED denials, etc. including voiding BEFORE submitting or voiding them. Page 12

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14 Compliance Monitor OBMS for BAR s Consistently monitor OBMS for Budget Adjustment Request s that need processing. Many schools are not completing or submitting BAR s, and many are failing to provide backup. It is imperative that all BAR s be completed and submitted with proper back up. It is the Charter Business Manager s responsibility to monitor OBMS for outstanding items. At any time that a BAR was created by the grant management department and there are questions or concerns or you disagree with the BAR amount, please contact our office. MOE for Special Ed The NM Public Education Department is holding APS responsible for assuring that all dependent charters meet the maintenance of effort federal requirement. APS will periodically provide you a copy of our analysis of your expenditures for special education personnel from operational funds for the current year compared to your expenses and encumbrances for the current year for special education personnel from operational funds. This analysis will show that your school did or did not meet the maintenance of effort federal requirement. If your school is not in compliance, your school may become compliant if you can demonstrate that you meet one or more of the legal exceptions. If your school is out of compliance at any time, requests for reimbursement under IDEA will be on hold by APS until such time that compliance is met. Further, repayment may be required of the amount out of compliance. We have provided below the pertinent parts of the federal regulations, for your convenience: Sec Maintenance of effort. (a) General. Except as provided in Sec. Sec and , funds provided to an LEA under Part B of the Act must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding fiscal year. (b) Standard. (1) Except as provided in paragraph (b)(2) of this section, the SEA must determine that an LEA complies with paragraph (a) of this section for purposes of establishing the LEA's eligibility for an award for a fiscal year if the LEA budgets, for the education of children with disabilities, at least the same total or per capita amount from either of the following sources as the LEA spent for that purpose from the same source for the most recent prior year for which information is available: (i) Local funds only. (ii) The combination of State and local funds. (2) An LEA that relies on paragraph (b)(1)(i) of this section for any fiscal year must ensure that the amount of local funds it budgets for the education of children with disabilities in that year is at least the same, either in total or per capita, as the amount it Page 14

15 spent for that purpose in the most recent fiscal year for which information is available and the standard in paragraph (b)(1)(i) of this section was used to establish its compliance with this section. (3) The SEA may not consider any expenditures made from funds provided by the Federal Government for which the SEA is required to account to the Federal Government or for which the LEA is required to account to the Federal Government directly or through the SEA in determining an LEA's compliance with the requirement in paragraph (a) of this section. Regulations: Part 300 / C / Sec Maintenance of effort. (a) General. Except as provided in Sec. Sec and , funds provided to an LEA under Part B of the Act must not be used to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding fiscal year. (b) Standard. (1) Except as provided in paragraph (b)(2) of this section, the SEA must determine that an LEA complies with paragraph (a) of this section for purposes of establishing the LEA's eligibility for an award for a fiscal year if the LEA budgets, for the education of children with disabilities, at least the same total or per capita amount from either of the following sources as the LEA spent for that purpose from the same source for the most recent prior year for which information is available: (i) Local funds only. (ii) The combination of State and local funds. (2) An LEA that relies on paragraph (b)(1)(i) of this section for any fiscal year must ensure that the amount of local funds it budgets for the education of children with disabilities in that year is at least the same, either in total or per capita, as the amount it spent for that purpose in the most recent fiscal year for which information is available and the standard in paragraph (b)(1)(i) of this section was used to establish its compliance with this section. (3) The SEA may not consider any expenditures made from funds provided by the Federal Government for which the SEA is required to account to the Federal Government or for which the LEA is required to account to the Federal Government directly or through the SEA in determining an LEA's compliance with the requirement in paragraph (a) of this section. (Authority: 20 U.S.C. 1413(a)(2)(A)) Page 15

16 Program Proposals Each individual grant program department will handle compliance on the program level. (see contact section of this manual). Inventory Tangible equipment and other assets purchased with Federal funds that flow through APS are the property of APS (and ultimately the Federal Awarding Agency). All inventory items must follow the guidelines set forth in the Manual of Procedures-Public Schools Accounting and Budgeting. The manual is located on the PED website at: Manual of Procedures Link. Fixed Assets/Equipment personal (movable) property w/estimated life >=1 year Retains original shape Non-expendable (best to repair not replace) Significant investment of money PED >= $5,000 (grants use this figure) APS >= $1,000 (grants are still inventoried) Equipment Purchased with Federal Funds 1. When Federal funds through the district are used to purchase equipment consider: o Equipment purchased with Federal funds is the property of the district. o Equipment may be housed and used in schools/sites where children are served by the specific federal funding source. o Federally purchased equipment must be noted on a district maintained equipment inventory. o The equipment inventory must include a notation indicating the building/location of the equipment. This includes equipment in participating charter schools and private schools. 2. When federal equipment must be relocated, sold or determined to be obsolete consider: o When federally funded equipment is housed in a building that is no longer receiving that federal funding, that equipment must be moved to a location that is served with those federal funds. o Obsolete equipment should be marked as such, disposed of according to district policy and the equipment inventory should note the date of the process. o Records should be maintained for five years after any transfer/disposal of equipment from the federal program. Page 16

17 Purchases All purchases must follow the procurement codes. Some guidance for procurement can also be found in the Manual of Procedures-Public Schools Accounting and Budgeting. The Manual is located on the PED website at: Manual of Procedures Link. Uniform Guidance References: Micro-purchase. Micro-purchase means a purchase of supplies or services using simplified acquisition procedures, the aggregate amount of which does not exceed the micro-purchase threshold. Micro-purchase procedures comprise a subset of a non-federal entity's small purchase procedures. The non-federal entity uses such procedures in order to expedite the completion of its lowest-dollar small purchase transactions and minimize the associated administrative burden and cost. The micro-purchase threshold is set by the Federal Acquisition Regulation at 48 CFR Subpart 2.1 (Definitions). It is $3,000 except as otherwise discussed in Subpart 2.1 of that regulation, but this threshold is periodically adjusted for inflation Simplified acquisition threshold. Simplified acquisition threshold means the dollar amount below which a non-federal entity may purchase property or services using small purchase methods. Non-Federal entities adopt small purchase procedures in order to expedite the purchase of items costing less than the simplified acquisition threshold. The simplified acquisition threshold is set by the Federal Acquisition Regulation at 48 CFR Subpart 2.1 (Definitions) and in accordance with 41 U.S.C As of the publication of this part, the simplified acquisition threshold is $150,000, but this threshold is periodically adjusted for inflation. (Also see definition of Micro-purchase.) General procurement standards. (a) The non-federal entity must use its own documented procurement procedures which reflect applicable State, local, and tribal laws and regulations, provided that the procurements conform to applicable Federal law and the standards identified in this part. (b) Non-Federal entities must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders. (c)(1) The non-federal entity must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award and administration of contracts. No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a Federal award if he or she has a real or apparent conflict of interest. Such a conflict of interest would arise when the employee, officer, or agent, any member of his or her immediate family, his or her partner, or an organization which employs or is about to employ any of the parties indicated herein, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. The officers, employees, and agents of the non-federal entity may neither solicit nor accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, non-federal entities may set standards for situations in which the financial interest is not substantial or the gift is an unsolicited item of nominal value. The standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the non-federal entity. (2) If the non-federal entity has a parent, affiliate, or subsidiary organization that is not a state, local government, or Indian tribe, the non-federal entity must also maintain written standards of conduct covering organizational conflicts of interest. Organizational conflicts of interest means that because of relationships with a parent company, affiliate, or Page 17

18 subsidiary organization, the non-federal entity is unable or appears to be unable to be impartial in conducting a procurement action involving a related organization. (d) The non-federal entity's procedures must avoid acquisition of unnecessary or duplicative items. Consideration should be given to consolidating or breaking out procurements to obtain a more economical purchase. Where appropriate, an analysis will be made of lease versus purchase alternatives, and any other appropriate analysis to determine the most economical approach. (e) To foster greater economy and efficiency, and in accordance with efforts to promote cost-effective use of shared services across the Federal Government, the non-federal entity is encouraged to enter into state and local intergovernmental agreements or inter-entity agreements where appropriate for procurement or use of common or shared goods and services. (f) The non-federal entity is encouraged to use Federal excess and surplus property in lieu of purchasing new equipment and property whenever such use is feasible and reduces project costs. (g) The non-federal entity is encouraged to use value engineering clauses in contracts for construction projects of sufficient size to offer reasonable opportunities for cost reductions. Value engineering is a systematic and creative analysis of each contract item or task to ensure that its essential function is provided at the overall lower cost. (h) The non-federal entity must award contracts only to responsible contractors possessing the ability to perform successfully under the terms and conditions of a proposed procurement. Consideration will be given to such matters as contractor integrity, compliance with public policy, record of past performance, and financial and technical resources. See also Suspension and debarment. (i) The non-federal entity must maintain records sufficient to detail the history of procurement. These records will include, but are not necessarily limited to the following: rationale for the method of procurement, selection of contract type, contractor selection or rejection, and the basis for the contract price. (j)(1) The non-federal entity may use a time and materials type contract only after a determination that no other contract is suitable and if the contract includes a ceiling price that the contractor exceeds at its own risk. Time and materials type contract means a contract whose cost to a non-federal entity is the sum of: (i) The actual cost of materials; and (ii) Direct labor hours charged at fixed hourly rates that reflect wages, general and administrative expenses, and profit. (2) Since this formula generates an open-ended contract price, a time-and-materials contract provides no positive profit incentive to the contractor for cost control or labor efficiency. Therefore, each contract must set a ceiling price that the contractor exceeds at its own risk. Further, the non-federal entity awarding such a contract must assert a high degree of oversight in order to obtain reasonable assurance that the contractor is using efficient methods and effective cost controls. (k) The non-federal entity alone must be responsible, in accordance with good administrative practice and sound business judgment, for the settlement of all contractual and administrative issues arising out of procurements. These issues include, but are not limited to, source evaluation, protests, disputes, and claims. These standards do not relieve the non-federal entity of any contractual responsibilities under its contracts. The Federal awarding agency will not substitute its judgment for that of the non-federal entity unless the matter is primarily a Federal concern. Violations of law will be referred to the local, state, or Federal authority having proper jurisdiction. [78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75885, Dec. 19, 2014; 80 FR 43309, July 22, 2015] Page 18

19 Methods of procurement to be followed. The non-federal entity must use one of the following methods of procurement. (a) Procurement by micro-purchases. Procurement by micro-purchase is the acquisition of supplies or services, the aggregate dollar amount of which does not exceed the micro-purchase threshold ( Micro-purchase). To the extent practicable, the non-federal entity must distribute micro-purchases equitably among qualified suppliers. Micropurchases may be awarded without soliciting competitive quotations if the non-federal entity considers the price to be reasonable. (b) Procurement by small purchase procedures. Small purchase procedures are those relatively simple and informal procurement methods for securing services, supplies, or other property that do not cost more than the Simplified Acquisition Threshold. If small purchase procedures are used, price or rate quotations must be obtained from an adequate number of qualified sources. (c) Procurement by sealed bids (formal advertising). Bids are publicly solicited and a firm fixed price contract (lump sum or unit price) is awarded to the responsible bidder whose bid, conforming with all the material terms and conditions of the invitation for bids, is the lowest in price. The sealed bid method is the preferred method for procuring construction, if the conditions in paragraph (c)(1) of this section apply. (1) In order for sealed bidding to be feasible, the following conditions should be present: (i) A complete, adequate, and realistic specification or purchase description is available; (ii) Two or more responsible bidders are willing and able to compete effectively for the business; and (iii) The procurement lends itself to a firm fixed price contract and the selection of the successful bidder can be made principally on the basis of price. (2) If sealed bids are used, the following requirements apply: (i) Bids must be solicited from an adequate number of known suppliers, providing them sufficient response time prior to the date set for opening the bids, for local, and tribal governments, the invitation for bids must be publicly advertised; (ii) The invitation for bids, which will include any specifications and pertinent attachments, must define the items or services in order for the bidder to properly respond; (iii) All bids will be opened at the time and place prescribed in the invitation for bids, and for local and tribal governments, the bids must be opened publicly; (iv) A firm fixed price contract award will be made in writing to the lowest responsive and responsible bidder. Where specified in bidding documents, factors such as discounts, transportation cost, and life cycle costs must be considered in determining which bid is lowest. Payment discounts will only be used to determine the low bid when prior experience indicates that such discounts are usually taken advantage of; and (v) Any or all bids may be rejected if there is a sound documented reason. (d) Procurement by competitive proposals. The technique of competitive proposals is normally conducted with more than one source submitting an offer, and either a fixed price or cost-reimbursement type contract is awarded. It is generally used when conditions are not appropriate for the use of sealed bids. If this method is used, the following requirements apply: Page 19

20 (1) Requests for proposals must be publicized and identify all evaluation factors and their relative importance. Any response to publicized requests for proposals must be considered to the maximum extent practical; (2) Proposals must be solicited from an adequate number of qualified sources; (3) The non-federal entity must have a written method for conducting technical evaluations of the proposals received and for selecting recipients; (4) Contracts must be awarded to the responsible firm whose proposal is most advantageous to the program, with price and other factors considered; and (5) The non-federal entity may use competitive proposal procedures for qualifications-based procurement of architectural/engineering (A/E) professional services whereby competitors' qualifications are evaluated and the most qualified competitor is selected, subject to negotiation of fair and reasonable compensation. The method, where price is not used as a selection factor, can only be used in procurement of A/E professional services. It cannot be used to purchase other types of services though A/E firms are a potential source to perform the proposed effort. (e) [Reserved] (f) Procurement by noncompetitive proposals. Procurement by noncompetitive proposals is procurement through solicitation of a proposal from only one source and may be used only when one or more of the following circumstances apply: (1) The item is available only from a single source; (2) The public exigency or emergency for the requirement will not permit a delay resulting from competitive solicitation; (3) The Federal awarding agency or pass-through entity expressly authorizes noncompetitive proposals in response to a written request from the non-federal entity; or (4) After solicitation of a number of sources, competition is determined inadequate. [78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75885, Dec. 19, 2014; 80 FR 54409, Sept. 10, 2015] Page 20

21 Backup Documentation All Expenses must have proper backup The charter school is required to follow state and federal laws for maintaining documentation. The documents are to be held by the charter. If documentation is requested by APS, the Charter will be required to present copies for our review. Upon occasion, we may need to see originals, at which time; we will travel to the location of the documents with a Charter staff member to allow access. Please familiarize yourself with the statutes concerning documentation retention as sited in the Manual of Procedures-Public Schools Accounting and Budgeting. The Manual is located on the PED website at: Manual of Procedures Link. All Request for Reimbursements for non-salary/benefits must be accompanied by invoices, proof of payment (check copy), sign in sheets, agendas, etc. Any food purchases must be accompanied by agenda and sign in sheet for all meetings including parental involvement. Food purchases are subject to allow-ability in the grant as well as the Reasonable and Necessary rule of Uniform Guidance 2 CFR Factors affecting allow-ability of costs. Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items. (c) Be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-federal entity. (d) Be accorded consistent treatment. A cost may not be assigned to a Federal award as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to the Federal award as an indirect cost. (e) Be determined in accordance with generally accepted accounting principles (GAAP), except, for state and local governments and Indian tribes only, as otherwise provided for in this part. (f) Not be included as a cost or used to meet cost sharing or matching requirements of any other federally-financed program in either the current or a prior period. See also Cost sharing or matching paragraph (b). (g) Be adequately documented. See also Statutory and national policy requirements through Period of performance of this part. Page 21

22 Document Retention Retention requirements for records. Financial records, supporting documents, statistical records, and all other non-federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient. Federal awarding agencies and pass-through entities must not impose any other record retention requirements upon non-federal entities. The only exceptions are the following: (a) If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken. (b) When the non-federal entity is notified in writing by the Federal awarding agency, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period. (c) Records for real property and equipment acquired with Federal funds must be retained for 3 years after final disposition. (d) When records are transferred to or maintained by the Federal awarding agency or pass-through entity, the 3- year retention requirement is not applicable to the non-federal entity. (e) Records for program income transactions after the period of performance. In some cases recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the end of the non-federal entity's fiscal year in which the program income is earned. (f) Indirect cost rate proposals and cost allocations plans. This paragraph applies to the following types of documents and their supporting records: indirect cost rate computations or proposals, cost allocation plans, and any similar accounting computations of the rate at which a particular group of costs is chargeable (such as computer usage chargeback rates or composite fringe benefit rates). (1) If submitted for negotiation. If the proposal, plan, or other computation is required to be submitted to the Federal Government (or to the pass-through entity) to form the basis for negotiation of the rate, then the 3-year retention period for its supporting records starts from the date of such submission. (2) If not submitted for negotiation. If the proposal, plan, or other computation is not required to be submitted to the Federal Government (or to the pass-through entity) for negotiation purposes, then the 3-year retention period for the proposal, plan, or computation and its supporting records starts from the end of the fiscal year (or other accounting period) covered by the proposal, plan, or other computation. Page 22

23 Travel Reimbursements Per the NM Per Diem and Mileage Act, travel reimbursements CANNOT be split between partial actuals and partial reimbursement. 1. If the school pays for the lodging, then the meals MUST be reimbursed based on actual receipts and according to the established limits. 2. If the employee requests per diem, then the employee is responsible for all meals and lodging expenses. All Travel reimbursements must be accompanied by a pre-approval to travel form (example on pages 24-26), conference agenda and receipts. All requests for reimbursement must have a worksheet determining the time and allowable expenditures. This includes dates and TIMES of departure and return. An example of an acceptable reimbursement form is on pages All receipts should be neatly taped to a sheet of paper in date and time order to coincide with the reimbursement form. A great reimbursement spreadsheet can be downloaded from our Grant-Management-website. Page 23

24 Travel Authorization Number Contact Name Date Submitted ALBUQUERQUE PUBLIC SCHOOLS REQUEST FOR DISTRICT TRAVEL FILL OUT COMPLETELY TO AVOID DELAY Name of traveler Title Location Name Home Address City Zip Code Employee # Day Phone # Cell Phone # address Travel Destination Mode of Travel (airplane, train, private auto or official) Date & Hour of Departure Date & hour of return PURPOSE OF TRIP (Please explain the purpose for this travel and elaborate on the expected benefit to the District. Attach extra page if necessary). SECTION A: PREPAID EXPENSES PLEASE CHOOSE/MARK WHICH METHOD OF PAYMENT FOR EACH EXPENSE: Seminar/Conference Fee: Vendor Name Vendor # Conference dates Cost Acct: Co. Unit Account Total: $ Need Check: Mail OR Pick Up; circle one (OR) Paid with PCard (last 4 digits of card ) Lodging: Days@ per day (not to exceed $ per day including taxes) Vendor Name Vendor # Cost Acct: Co. Unit Account Total: $ Need Check: Mail Or Pick Up; circle one (OR) Paid with PCard (last 4 digits of card ) SUB-TOTAL SECT. A $ SECTION B: PER DIEM/ACTUAL EXPENSES EXPENSES TO BE REIMBURSED TO EMPLOYEE: Choose one: Per Diem or Actual (ORIGINAL ITEMIZED RECEIPTS MUST BE ATTACHED TO REIMBURSEMENT VOUCHER) Per Diem Days@$ per day (INCLUDES LODGING AND MEALS) (In state $85.00, out of state $115.00, special areas $135.00) OR Total: $ Actual Costs: (Provide the best estimate of costs if reimbursement based on actual costs ) Lodging: Days@ per day (not to exceed $ per day including taxes) Total: $ Meals: Days@ per day (not to exceed $45.00 per day out of state, $30.00 in state)total: $ Taxi, other transportation, parking Total: $ Personal auto mileage Total: $ Odometer Reading: Beginning Ending (Cannot exceed common carrier most economical fare) Other Total: $ Cost Account# Co. Unit Account SUB-TOTAL SECT. B $ Page 24

25 **SECTION C: AIRFARE/CAR RENTAL EXPENSES Air Fare plus agent fee of Total: $ Auto rental plus agent fee (if less expensive transportation is not available) Total: $ Paid with PCard (last 4 digits of card ) Cost Account# Co. Unit Account SUB-TOTAL SECT. C $ TOTAL TRAVEL REQUEST (add sections A, B, & C) TOTAL $ APS TRAVEL AUTHORIZATION STATEMENT: I, understand the travel guidelines and will adhere only to the items identified Printed: Employee / Travelers Name as estimated charges on the Request For District Travel Form. I also understand that no reimbursement will be issued until the Employee Travel Reimbursement Voucher is submitted with all required documentation (e.g., original itemized receipts and that actual reimbursement may not exceed estimated costs on the Request for District Travel Form and that requests for reimbursement submitted later than 60 days after the travel date will be disbursed through the payroll process as taxable income, per IRS regulations. The employee affirms that they will not be exceeding the $ per year reimbursement limit with this Travel. Signature: Employee Traveling Signature: Site Administrator Signature: Next Level Administrator ARE FUNDS AVAILABLE FOR THE ABOVE TRAVEL EXPENSES? YES NO **Signatures also authorize the Albuquerque Public School Accounts Payable department to charge the cost to the cost account indicated for expenses included in Section C, upon receipt of billing from the District Travel Agent. Page 25

26 ALBUQUERQUE PUBLIC SCHOOLS DISTRICT TRAVEL GUIDELINES District employees planning travel on behalf of Albuquerque Public Schools must have District authorization prior to arranging travel plans. These guidelines are used in conjunction with the attached Request for District Travel form. The Request for District Travel form must be submitted completely for approval. The steps to follow are: PRETRAVEL AUTHORIZATION The traveler should complete the Request for District Travel form and a Request for Leave slip. The sections of the Request for District Travel relevant to the travel must be completed. Section A: Section B: Complete the applicable prepaid expenses. This section requires actual values not estimates of costs. If the hotel or registration fees are to be prepaid by check, the traveler must choose section A prepaid Items. If these items will be paid by p-card, the traveler must indicate so in section A. Choose either per diem or actual expenses. Per Diem covers both hotel and meals (receipts are not required) the amount allowed for per diem is $85.00 per day in state and $ per day out of state. The per diem rate for special areas is: $ Actual pays up to $45.00 per day for meals out of state and $30.00 per day in state. Not more than $ (including taxes) per day is paid for hotel room. Any amount above the $ hotel rate will require the approval of the Superintendent. Original itemized receipts are required for actual cost reimbursement. If choosing actual and the hotel room will be prepaid, do not complete the hotel costs estimate in this section. Instead, complete the prepaid section for the hotel costs. Taxi, other transportation, and mileage, are in addition to Per Diem or treated as additional actual cost. The costs in this section are your best estimates. Section C: Contact the APS Travel Agent, Rio Grande Travel: for quotes of fares. Include an additional $25.00 agency fee charge in the cost estimates. Complete the Request for Leave slip marking category 31, Professional Leave and attach to the Request for District Travel. The traveler should sign the Request for District Travel and Request for Leave forms. 1. Submit the Request for District Travel and Request for Leave to the traveler s Site Administrator or Manager for signature approval. 2. Forward the Request for District Travel to the appropriate Next Level Administrator for approval. If Grant Management is paying for the travel, forward to the Director of Grant Management. 3. Upon Next Level Administrator approval, they will forward the Request for District Travel to the APS Travel Technician located in the APS Accounts Payable office. The travel technician will assign a Travel Authorization Number and notify travelers via (TAN#). Original Request for Leave slip will be forwarded to APS Payroll office by the travel technician. 4. The bookkeeper of the traveler s site should accomplish the following for Section A (Prepaid Expenses). Include the cost account number, vendor number and if you are not requiring a check make sure to indicate by check marking the paid by purchasing card section. Items in Section B (Per Diem/Actual Expenses) and Section C (Airfare/Car Rental Expenses) will be accounted for following the travel utilizing an APS Employee Travel Voucher. The items in Section C will be charged by the APS Accounts Payable department to the cost account indicated in Section C when billed by the Travel Agency. Approval of the travel is the authorization to charge the items. 5. The traveler should contact the APS Travel Agent (Rio Grande Travel ) to arrange the most economical airline itinerary. Automobile rental services can be arranged, provided less expensive public transportation is not available. The TAN number will be required in order to arrange for these items. 6. If checks for prepaid items were requested in Section A, the traveler should follow up with the site bookkeeper regarding the status of the check request. It is the traveler s responsibility to follow up on the check request. If the check for prepaid items is to be hand carried by the traveler, the traveler must inform Accounts Payable before the check is produced. You should allow at least three weeks for processing these items. Page 26

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30 Non-Allowable Purchases This is NOT a comprehensive list! No food, except for through parental involvement-reasonable and necessary rules apply, RfR must be accompanied by agenda and sign in sheet. 1. No food, except for during professional development travel. This is on a reimbursement basis and the RfR must be accompanied by the receipts in the proper date/time order. 2. No Gift Certificates-NO Exceptions 3. No Flowers, plants etc. even for incentives 4. No physical Education equipment or supplies unless specifically allowed in a specific grant. 5. No Differentials for endorsements etc. 6. When in doubt, get prior written approval from the proper PED program department. Spending Ideas for Parental Involvement Paper for parent newsletters and other family mailings Envelopes for parent newsletters and other family mailings Postage Stamps for parent newsletters and other family mailings Printing services for newsletters and other family mailings Stipends to staff for babysitting during planned parental involvement activities Curriculum for the parent s/student s interactions, such as books, papers, pens, rulers, etc. (reasonably priced) Snacks for parental involvement meetings (not full meals-rfr s MUST be accompanied by the meeting agenda and sign in sheet) Page 30

31 Supplement not Supplant All federal funds are to be supplemental in nature and are not to supplant required purchases. Use this flow chart to help determine if the use is allowable. Page 31

32 Audit Charter Schools are part of the overall District Audit and therefore all transactions can and may be subject to prior approval and/or review by APS in accordance with the law. Time and Effort Although the new Uniform Guidance has relaxed the rules for time and effort certification, it has been highly recommended that districts continue the current procedures until several audits have been performed to be ensure what the Federal Education Agency will be looking for. APS and its dependent charters will follow the current processes until at least the end of FY For employees paid with federal funds, Time and Effort for the cost objective of the funding source is required. Copies of these forms must be faxed to Grant Management on a Monthly basis ( ). Ensure all employees who are paid with federal funds signs a statement to ensure they understand the requirements for time and effort Cost objective. Cost objective means a program, function, activity, award, organizational subdivision, contract, or work unit for which cost data are desired and for which provision is made to accumulate and measure the cost of processes, products, jobs, capital projects, etc. A cost objective may be a major function of the non-federal entity, a particular service or project, a Federal award, or an indirect (Facilities & Administrative (F&A)) cost activity, as described in Subpart E Cost Principles of this Part. See also Final cost objective and Intermediate cost objective. More federal guidelines are outlined below: Why Does Time & Effort Continue to Be an Audit Problem? Large % of Federal Education Funds Used for Staffing Staff Turnover Decentralized responsibilities Communication Complexity of applying requirements to variety of situations People don t like it Where Are the Requirements? Uniform Guidance Compensation personal services. (i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated; (ii) Be incorporated into the official records of the non-federal entity; (iii) Reasonably reflect the total activity for which the employee is compensated by the non-federal entity, not exceeding 100% of compensated activities (for IHE, this per the IHE's definition of IBS); (iv) Encompass both federally assisted and all other activities compensated by the non-federal entity on an integrated basis, but may include the use of subsidiary records as defined in the non-federal entity's written policy; (v) Comply with the established accounting policies and practices of the non-federal entity (See paragraph (h)(1)(ii) above for treatment of incidental work for IHEs.); and Page 32

33 (vi) [Reserved] (vii) Support the distribution of the employee's salary or wages among specific activities or cost objectives if the employee works on more than one Federal award; a Federal award and non-federal award; an indirect cost activity and a direct cost activity; two or more indirect activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. (viii) Budget estimates (i.e., estimates determined before the services are performed) alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes, provided that: (A) The system for establishing the estimates produces reasonable approximations of the activity actually performed; (B) Significant changes in the corresponding work activity (as defined by the non-federal entity's written policies) are identified and entered into the records in a timely manner. Short term (such as one or two months) fluctuation between workload categories need not be considered as long as the distribution of salaries and wages is reasonable over the longer term; and (C) The non-federal entity's system of internal controls includes processes to review after-the-fact interim charges made to a Federal awards based on budget estimates. All necessary adjustment must be made such that the final amount charged to the Federal award is accurate, allowable, and properly allocated. (ix) Because practices vary as to the activity constituting a full workload (for IHEs, IBS), records may reflect categories of activities expressed as a percentage distribution of total activities. (x) It is recognized that teaching, research, service, and administration are often inextricably intermingled in an academic setting. When recording salaries and wages charged to Federal awards for IHEs, a precise assessment of factors that contribute to costs is therefore not always feasible, nor is it expected. (2) For records which meet the standards required in paragraph (i)(1) of this section, the non-federal entity will not be required to provide additional support or documentation for the work performed, other than that referenced in paragraph (i)(3) of this section. (3) In accordance with Department of Labor regulations implementing the Fair Labor Standards Act (FLSA) (29 CFR part 516), charges for the salaries and wages of nonexempt employees, in addition to the supporting documentation described in this section, must also be supported by records indicating the total number of hours worked each day. (4) Salaries and wages of employees used in meeting cost sharing or matching requirements on Federal awards must be supported in the same manner as salaries and wages claimed for reimbursement from Federal awards. (5) For states, local governments and Indian tribes, substitute processes or systems for allocating salaries and wages to Federal awards may be used in place of or in addition to the records described in paragraph (1) if approved by the cognizant agency for indirect cost. Such systems may include, but are not limited to, random moment sampling, rolling time studies, case counts, or other quantifiable measures of work performed. Page 33

34 (i) Substitute systems which use sampling methods (primarily for Temporary Assistance for Needy Families (TANF), the Supplemental Nutrition Assistance Program (SNAP), Medicaid, and other public assistance programs) must meet acceptable statistical sampling standards including: (A) The sampling universe must include all of the employees whose salaries and wages are to be allocated based on sample results except as provided in paragraph (i)(5)(iii) of this section; (B) The entire time period involved must be covered by the sample; and (C) The results must be statistically valid and applied to the period being sampled. (ii) Allocating charges for the sampled employees' supervisors, clerical and support staffs, based on the results of the sampled employees, will be acceptable. (iii) Less than full compliance with the statistical sampling standards noted in subsection (5)(i) may be accepted by the cognizant agency for indirect costs if it concludes that the amounts to be allocated to Federal awards will be minimal, or if it concludes that the system proposed by the non-federal entity will result in lower costs to Federal awards than a system which complies with the standards. (6) Cognizant agencies for indirect costs are encouraged to approve alternative proposals based on outcomes and milestones for program performance where these are clearly documented. Where approved by the Federal cognizant agency for indirect costs, these plans are acceptable as an alternative to the requirements of paragraph (i)(1) of this section. (7) For Federal awards of similar purpose activity or instances of approved blended funding, a non-federal entity may submit performance plans that incorporate funds from multiple Federal awards and account for their combined use based on performance-oriented metrics, provided that such plans are approved in advance by all involved Federal awarding agencies. In these instances, the non-federal entity must submit a request for waiver of the requirements based on documentation that describes the method of charging costs, relates the charging of costs to the specific activity that is applicable to all fund sources, and is based on quantifiable measures of the activity in relation to time charged. (8) For a non-federal entity where the records do not meet the standards described in this section, the Federal Government may require personnel activity reports, including prescribed certifications, or equivalent documentation that support the records as required in this section. [78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75886, Dec. 19, 2014] What Are Some Typical Examples of Single Cost Objectives? The set of work activities allowable under: A single federal program (no set-asides/reserves) Federal Special Education & State Special Education A school wide program A required set-aside/reserve in a federal program A federal program & its state/local match What Are Some Typical Examples of Multiple Cost Objectives? The work activities of: A federally-funded program & a state- & /or locally-funded program A school wide program and a program not included in the school wide program Page 34

35 What Is a Monthly Personal Activity Report (PAR)? Accounts for total time/activity Prepared and signed at least monthly Signed by employees and supervisor with first-hand knowledge of work performed Reflects actual work performed (not budgeted) Consistent with supporting documentation When Is a Reconciliation Required? IF Payroll is processed based on budgeted or estimated time and activities, THEN: Payroll records must be compared to time and effort reports at least quarterly. When Is an Accounting Adjustment required? If the difference is 10% or more: Payroll charges must be adjusted at the time of comparison AND the following quarter s estimates must be adjusted to more closely reflect actual activity. If the difference is less than 10%: The 10% threshold does not apply No action is required until the end of the year. BUT at year-end in the final quarter, payroll charges for the year must be adjusted to reflect actual time spent, as supported by time and effort reports. Who Should Sign the Reports? Monthly reports (PARs) must be signed by the employee and supervisor having first-hand knowledge of work performed. Semiannual certifications must be signed by employee and supervisor having first-hand knowledge of work performed. School wide Programs A school wide plan must specify programs to be included A school wide program is a single cost objective: If employee works 100% on programs combined Group or Individual Semiannual certification If employee works partially on program combined and partly on those not combined Monthly time report (PAR) Supplemental Contracts, Stipends, Extra Hours Primary contract and additional contracts may be considered separately Time and effort may be required for primary contract but not supplemental (or vice versa) Other Requirements for Charging Compensation to Federal Programs Reasonable and necessary Compensation consistent with nonfederal activities of the district Leave buy-out at termination is an indirect charge Supplement, not supplant, applies to many programs TIPS...Train and Re-Train Annual training in LEA Explain the why Assign Central Responsibility Ensure all reports are completed Communicate Who needs to communicate what changes Ask For Help If Needed Page 35

36 Helpful Links EDGAR (Education Department General Administrative Regulations)-After 12/26/2014 Omni Circular APS Grant Management PED Title I PED Title II IDEA B FEDERAL UNIFORM GUIDANCE Page 36

37 OBMS Entry & Monitoring Request for Reimbursements (1 page snapshot for BAR and RfR on page 41) All reimbursements for funds flowing through the district, come through the OBMS/PED system, generated at the Charter level. The District then creates an entry for the payment in our financial system which allows us to request your reimbursement from the PED. Once the district receives the funds from PED, the district forwards the funds to the Charter. In this method, the Charter Schools do not receive reimbursement until the district does. So for example if the district requests cash on the 1 st day of August and the Charter requests cash on the 5 th of August, the Charter s request will not be included in the district s request from Aug 1 st, but rather into the next request that is entered from the District. In an effort to assist Charter Schools with cash flow, APS has put into place a method in which the Charter Schools will not have to wait for APS to be reimbursed before the Charter receives their requested amount. As long as cash flow does not become a problem for APS, the following will be the method for reimbursement to the Charters: 1. As the Charter expends funds, they enter and submit an RfR in the OBMS system. a. Charter is to attach all invoices and/or receipts for non-salary/non-benefit costs into OBMS including sign in sheets and agenda for all meetings and/or travel b. Charter will also attach a computer generated report of the funds which includes, Total Budget, Period to date Expenses, Year to date Expenses and Budget balance by UCOA line item. c. APS will approve/deny/hold the RfR i. If denied: a phone call will be made to explain ii. if held: documents will be requested 2. Once approved, APS will cut a check and mail to the Charter with the reference of the Fund and RfR number as part of the invoice number (example ). 3. APS receives the total reimbursement from PED to cover the check mailed to the Charter 4. Consistently monitor OBMS for RfR s which need processing or are waiting to be processed because of lack of backup documentation. Many schools are not completing or submitting RfR s. And many are failing to provide backup. It is imperative that all RfR s be completed and submitted with proper back up. It is the Charter s Business Manager s responsibility to monitor OBMS for outstanding items. At any time that an RfR has not been completed or processed and/or there are questions or concerns, please contact our office. 5. If PED denies an RfR after payment has been issued to the Charter, APS will notify the business manager of what was denied. The Charter School must then reimburse the district for the unallowable expense. This process may create more entries for OBMS; we will work these on a case by case basis. Page 37

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39 Backup Documentation Charter Schools will upload into OBMS all back up documentation to support the purchases, including copies of financial reports from the accounting system at each site showing year to date expense totals by line item, invoice copies, Journal entry details, receipts, agendas, sign in sheets etc. Examples of acceptable backup are in the appendix of this manual. Financial Tips Below are some of the most frequently used cost accounts, their names, and a "sampling" of items that may be purchased using those accounts: o Purchased Services/Other Contract Services-#55915: o Printing (i.e., APS Graphics, Kinko s, etc.) Trainers and Speakers Admission Fees Rental Fees (copiers, postage meters, rooms for workshops, etc.) o General Supplies-#56118 (consumable items that are used and replaced and generally have a unit value of less than $50.00): Paper Paperback books Office supplies, i.e., pencils, paper, file folders, binders Postage Books and/or videos used by teachers for professional development o Employee Training-#53330: Registration Fees o Employee Travel-#53330: Airline tickets, Out-of-town mileage, Hotel, Taxi, Car Rental for trips (pre-authorized travel form, original line-item receipt copies and event agenda must accompany RFR) o Small Equipment-#57332 (Non-consumable and generally repairable items, with a unit value of more than $50.00 but less than $ ): Adding machines, printers, projectors, small furniture, filing cabinets o Large Equipment-#57331 (Items having a unit value greater than $5,000): Computer equipment, cameras o Stipends-#51300 (mainly teachers 1411 & EA s 1711) (Stipends are paid to employees working outside their contract hours): Up to $35 per hour flat rates cannot exceed the employee s normal hourly rate Hourly Rate for EA s o Software- #56113 Page 39

40 Deadlines Typically, the funds running through the district do not carryover. It is best practice to expend (liquidate) all funds by 6/30 of each year or the ending date of the grant whichever is earlier. To ensure all reimbursements are received by your Charter in the current school year, please expend all funds no later than 5/31 and have all RFR s entered into OBMS by 6/10. RFR s entered after 6/10 may not be reimbursed until the beginning of the new fiscal year. Requests for Reimbursements are to be requested through OBMS on preferably a MONTHLY basis per fund, but no less than quarterly. Improper or undiscernible backup documentation will delay payment. Suggested Spending deadlines Suggested spending deadlines for all grants: All grants should be totally liquidated by 6/30 of each year. In order to accomplish this, we suggest that the following percentages be the guide for expenses throughout the year. Date Amt Expended Amount Remaining Sep 30 30% or greater Less than 70% Dec 31 50% or greater Less than 50% Mar 31 75% or greater Less than 25% Apr 30 80% or greater Less than 20% May 31 95% or greater Less than 5% Jun % 0% Page 40

41 This currently includes the following grants: Process for Budget and Reimbursements Federal Funds flowing through OBMS/PED/APS Title I IDEA B IDEA B-Reallocation Title II Title III School Improvement Carl Perkins 24xxx-Federal Flow-through Dual Credit K 3 Plus 27xxx-State Flow-through All grants are NOT awarded to all schools and this is not a comprehensive list. This basically affects any grants in the 24xxx funding series that has to be reimbursed through the OBMS process with APS as the flow through agent. PED will be able to tell you when you receive an award from them, if it has to run through the district. Budget Process: 1. Charter receives an award from PED that states that the district has to budget the funds on the Charter s behalf, or Charter receives a letter from APS. 2. Charter is to notify APS Grant Management (GM) immediately with a copy of the award if PED indicates that it runs through the district. 3. APS will submit the award letter through our normal board process. 4. Charter should also submit the award through its own governing council process for approval. 5. Once APS receives board approval, Grant Management staff will enter a budget adjustment request (BAR) into OBMS for PED approval. 6. Once PED approves the APS-BAR, OBMS will automatically generate the BAR for the charter with the revenue side already entered. 7. Charter enters expense line budgets and submits the BAR to PED with its council approval date. 8. PED approves/denies BAR. Reimbursement Process: All reimbursements for the funds referenced above, come through the OBMS/PED system, generated at the Charter level. Once the Charter enters the RfR and the District approves it, the amount rolls up into the next disbursement to the district. Once the district receives the funds, the district forwards the funds to the Charter. In this method, the Charter Schools do not receive reimbursement until the district does. So for example if the district requests cash on the 1 st day of August and the Charter requests cash on the 5 th of August, the Charter s request will not roll up into the request from Aug 1 st, but rather into the next request that is entered from the District. In an effort to assist Charter Schools with cash flow, APS has put into place a method in which the Charter Schools will not have to wait for APS to be reimbursed before the Charter receives their requested amount. As long as cash flow does not become a problem for APS, the following will be the method for reimbursement to the Charters: 1. As the Charter expends funds, they enter and submit an RfR in the OBMS system. a. Charter is to attach all invoices/receipts for non-salary/non-benefit costs into OBMS b. Charter will also attach a computer generated report of the funds which includes, Total Budget, Period to date Expenses, Year to date Expenses and Budget balance by line item. c. APS will approve/deny/hold the RfR i. If denied: a phone call will be made to explain ii. if held: documents will be requested 2. Once approved, APS will cut a check and mail to the Charter with the reference of the Fund and RfR number as the invoice number (example ). 3. APS then receives the total reimbursement from PED to cover the check mailed to the Charter 4. If PED denies a specific charter expense, APS will seek reimbursement from the Charter. Page 41

42 Final Request for Reimbursement Specific Deadlines for School Year: For best response on expending flow through funds: Expend all funds by May 31, 2017 Enter and submit all RfR s by June 10, 2017 To receive payment for deposit to your bank by June 30, 2017 Expend all funds by June 13, 2017 Enter and submit all RfR s by June 20, 2017 Pick up check at APS by 12:00 noon, June 28, 2017 All held checks will be mailed on the morning of June 29, 2017 RfR s entered in OBMS after June 19, 2017 will be paid out in July of 2017 and mailed PED deadlines effect on APS/Charter relationship: In order for the district to meet the PED deadlines it is necessary for us to establish earlier deadlines for our Charter Schools. We have indicated in this table, the amount of time that will ensure that APS can request reimbursement from PED on your behalf. Fund Type APS Charter District PED Program PED Finance BARs RfRs & Invoices - All funds (27xxx) RfRs & Invoices - All funds (24xxx, 31xxx) 6/1/2017 6/1/2017 5:00 PM 5:00 PM 7/6/2017 7/7/2017 5:00 PM 5:00 PM 7/7/2017 7/7/2017 5:00 PM 5:00 PM 6/15/2017 6/26/2017 7/14/2017 7/21/2017 7/14/2017 7/21/2017 Adjustment RfR Window for 24xxx FYE 6/30/17 Grant Management MUST receive an with the fund number and amount you plan to request during this adjustment period NO LATER than July 15, 2017 Failure could result in loss of reimbursement for this request scott_teresa@aps.edu 8/23/2017 8/31/2017 8/1/17-8/10/17 8/1/17-8/11/17 5:00 PM 5:00 PM Page 42

43 Grant Staff Technicians: Contact Information Name Phone Grants Title I Krystal Martinez Kyrstal.Martinez@aps.edu Title II School Involvement Other Federal, State and Local Grants IDEA B 24171,2,3-Carl Perkins Michelle Chavez chavez_mt@aps.edu Indian Education Formula K3 Plus Other Federal, State and Local Grants Title III English Language Learners Teresa Foster Foster_te@aps.edu ,5,6 & 24180,1,2,3,4-Carl Perkins Dual Credit Grant Other Federal, State and Local Grants Lisa Chavez Specialists: Lisa.chavez1@aps.edu Name Phone Position Theresa Hill Marie Chavez hill_t@aps.edu chavez_mc@aps.edu Other Grant Management Staff: Name Phone Position Other Federal, State and Local Grants Time & Effort, Employee Request for Change, Payroll Billing Reimbursement Teresa Scott scott_teresa@aps.edu Sr. Director (Charter School Contact) Anthony Montano Dolores Jaramillo Montano_an@aps.edu jaramillo_dj@aps.edu Manager Coordinator Page 43

44 Program Staff Main Contact by grant: Grant Name Phone Title I APS-Jennifer Lucero-Montoya montoya_jl@aps.edu x APS-Martha Garcia-Marroquin marroquin_m@aps.edu x PED-Sam Ornelas-Director sam.ornelas@state.nm.us WEB: APS-Bonnie Anderson anderson_bonnie@aps.edu IDEA B PED-Deborah Clark-Director Deborah.clark@state.nm.us PED-Tim Crum-Deputy Director Tim.crum@state.nm.us WEB: Title III (English Language Learner) Title II (Professional Development) Title I School Involvement APS-Jessica Villalobos villalobos@aps.edu x80076 PED-Icela Peloya-Director icela.peloya@state.nm.us WEB: PED-Sharon Frost Sharon.Frost@state.nm.us WEB: x APS-Rebecca Arellano mckie@aps.edu PED-Debbie Montoya debbie.montoya@state.nm.us WEB: Indian Ed APS-Daisy Thompson thompson_dai@aps.edu x80039 APS-Rachel Altobelli Rachel.altobelli@aps.edu Dual Credit PED-Barbara Eichhorst Barbara.eichhorst@state.nm.us WEB: K3 Plus APS-Carla Cano cano_ca@aps.edu x PED-Yolanda Pena Yolanda.pena@state.nm.us WEB: Page 44

45 Quick Reminders Suggested Spending Deadlines for all Grants Date Amt Expended Amount Remaining Sep 30 30% or greater Less than 70% Dec 31 50% or greater Less than 50% Mar 31 75% or greater Less than 25% Apr 30 80% or greater Less than 20% May 31 95% or greater Less than 5% Jun % 0% Bill APS Monthly for Grant Reimbursement Check OBMS Frequently for pending BAR's and/or RfR's 5:00 pm final RfR with backup submitted to APS for 27xxx grants 5:00 pm final RfR with backup submitted to APS for 24xxx 07/15/17 APS with all adjustment RfRs that will be entered in August 5:00 pm final Adjustment RfR with backup submitted to APS for 24xxx grants Page 45

46 Good Examples Of RfR Backup Documentation Page 46

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48 24106 REIMBURSEMENT REQUEST Reimbursement Request Number Date Vendor Check Amount Account Code GL Amount $ /14/2015 Emily L. Eads, MS, OTR/L 3, , $3, $ $ Reimbursement Amount: $3,034.74

49 24106 REIMBURSEMENT REQUEST Reimbursement Request Primary Sort Element Secondary Sort Element Function: Revenue Account Code Description Current Budget Actuals YTD Actuals Bank Accounts $- $- $ Accounts Payable $- $- $ Due to Other Funds $- 3, ,401.38) Reserve for Encumbrances $- $- $ Flowthrough Grants From Charter Schools $ (23,817.00) $- $- Subtotal $ (23,817.00) 3,034.74) 3,401.38)

50 Primary Sort Element Secondary Sort Element Function: Support Services-Students Account Code Description Current Budget Actuals YTD Actuals Support Services Speech Therapists,320.00$11 $- $ Support Services-Students-Occupational Therapists - Contracted,842.00$10,034.74$3,401.38$ Support Services-Students-Therapists - Contracted,655.00$1 $- $- Subtotal $23,817.00,034.74$3,401.38$4

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