Denver Public Schools. Financial Services. Financial Services Manual. Grants

Transcription

1 Denver Public Schls Financial Services Financial Services Manual Grants

2 Table f Cntents Grants... 3 Prcedures GRC Website... 3 Step by Step Guide... 4 Federal Grants... 7 Title I... 7 Title II... 8 Time and Effrt Requirements... 8 What t D if Yu Receive a Grant Grants Management Website Specifics DPS Financial Services 2 Grants

3 Grants A grant is an award f financial assistance either frm the gvernment r frm private rganizatins t achieve a specific gal. Grants are ften awarded t the District and t specific schls within DPS in rder t assist in attaining a predetermined bjective such as imprved literacy, prviding pprtunities t at-risk children, and enhancing extracurricular activities, amng thers. The Grants Resurce Center ( GRC ) website can be accessed by clicking n the Departments link n the hme page f DPS. Once yu have accessed this page, scrll dwn and click n Grants Resurce Center. This website prvides valuable infrmatin regarding the prcedure fr applying fr a grant, what t d if yu have been awarded a grant, and ther frequently asked questins. Figure 1: Grants Resurce Center Website (click here) Prcedures GRC Website T begin ur discussin n grants, we will fcus n cmpetitive grants. These are grants that must be applied fr thrugh an pen and cmpetitive prcess. As yu can see in Figure 2, an verview f the prcedure required when applying fr a grant can be fund n the Grants Resurce Center website by clicking n the link titled District Grants Prcedure n the right hand side f the page. Please take a DPS Financial Services 3 Grants

4 mment befre ging frward t familiarize yurself with the general steps necessary when applying fr a grant. Figure 2: District Grants Prcedure (click here) Step by Step Guide 1. Fill ut Intent t Apply frm 2. Prpsal Develpment 3. Signatures and Letters f Supprt 4. Attachments 5. Submissin 6. Grant Award Ntificatin (GAN) frm 7. Cntract and Subcntract apprval 8. Grants ver $250,000 per year DPS Financial Services 4 Grants

5 After yu have identified a grant yu wuld like t apply fr, the first step yu must take when applying is t fill ut an Intent t Apply frm, an example f which is prvided in Figure 3. As yu can see in Figures 1 and 2 n the preceding pages, this frm can be fund either n the hme page f the Grants Resurce Center r n the District Grants Prcedure page under step 1: Intent t Apply. This frm ntifies thse in the Grants Resurce Center f yur intentins and ensures that all necessary steps are taken when attempting t receive a grant. Figure 3: Intent t Apply Frm Staying n the District Grants Prcedure page, yu have nw cmpleted Step 1 f the cmpetitive grants prcess. Steps 2 thrugh 4 highlight prcesses required t have yur grant develped and apprved. Step 5 n the District Grants Prcedure website infrms yu that it is yur respnsibility t DPS Financial Services 5 Grants

6 submit a grant applicatin/prpsal t the funder, nt the Grant Resurce Center s. Althugh the submissin is yur respnsibility, the Grants Resurce Center will be available t supprt yu and answer questins that yu may have. If yu have successfully been awarded a grant, yu must fill ut the Grant Award Ntificatin ( GAN ) frm that can be fund under step 6 n the District Grants Prcedure site. The GAN is used t ntify the Grants Resurce Center f the award, input yur award int Cayenta, and assign accunt cdes/generate a budget fr yur grant. The GAN allws yu t spend yur hard-earned award. Figure 4: Grant Award Ntificatin Frm DPS Financial Services 6 Grants

7 Steps 7 and 8 n the District Grants Prcedure website ffer additinal infrmatin regarding hw the Grants Resurce Center can help with the grants prcess. This will be especially imprtant during the phase f the prcess knwn as Grants Management, which will be cvered later in this sectin. Federal Grants Anther type f grant that exists at many DPS schls is federal grants. Unlike cmpetitive grants, federal grants are frmula-based. That is t say, if yur schl meets certain criteria yu will autmatically be awarded the grant. Tw f the mst cmmn federal grants are Title I and Title II. If yur schl receives these r ther federal grants, there are a specific set f rules that must be fllwed. Als, it is imprtant t remember that the fund number fr federal grants changes each year. Fr the Fiscal Year the fund number is 28. Mre infrmatin regarding these grants can be fund n the Federal Prgrams page n DPS website. This page can als be accessed by clicking n Departments n the main DPS website and then by scrlling dwn and clicking n Federal Prgrams (Title I and ther Federal Grants). Title I In rder t charge expenses t a Title I grant, schls must develp a Schl-Wide/Schl Imprvement Plan that identifies specific areas f imprvement and what expenses will be incurred t meet thse gals. If yu attempt t charge an expense that des nt directly address an issue identified in the Schl-Wide/Schl Imprvement Plan, a jurnal entry will be required t mve the expense t a different funding surce. Schls are nt authrized t enter a budget transfer t mve Title I funds. All changes t the Title I budget must be made by the Principal via an t the Title I Accuntant. These grants have federally mandated Time and Effrt requirements that will be explained in its wn sectin belw. It is als recmmended that any expense related t equipment purchases NEVER be expensed t a Title I grant. In additin t requiring apprval frm CDE, the equipment will becme the prperty f Federal Prgrams, NOT the schl. This means that if yur schl were t lse its Title I status, the equipment wuld have t be returned t Federal Prgrams. DPS Financial Services 7 Grants

8 At least 1% f a schl s Title I funding must be spent n Parental Invlvement. In ther wrds, yu must spend at least 1% f yur Title I funding n prgrams, classes, meetings, etc. that get parents mre invlved with the educatin f their student. Fd may nly be purchased fr Parental Invlvement if it is used during an activity in which parents participate, and King Spers gift cards can NEVER be purchased with Title I dllars as it is impssible t audit hw the gift card is spent. Title II Title II dllars are nly t be used fr staff develpment. All schls receive Title II dllars Time and Effrt Requirements A very imprtant part f ur discussin n federal grants relates t federally mandated Time and Effrt requirements. Federal law requires that emplyees paid in full r in part by federal funds (i.e. grants) must verify mnthly that they spent their time n activities that qualify fr payment with these federal dllars. In ther wrds, if yu are receiving grant mney yu must attest that the grant mney is being spent as it was intentined. If yur schl fails t have 100% cmpliance with this matter it is pssible that all expenditures that were intended t be paid fr with the grant will be shifted t yur general fund. This implicatin is very serius as it means that yur available budget in the general fund will decrease dllar fr dllar by the amunt yu had intended t charge t yur grant. Time and effrt cnfirmatins are required fr emplyees paid ut f the fllwing Federal Funds: Titles I, II, III, IV, r V Special Educatin funds IDEA funds Perkins Vcatinal funds Teacher Quality Enhancement [TQE] Other federally funded grants The mnthly prcess fr reprting Time and Effrt requirements is fairly simple. 1. Emplyees will receive an each mnth if they have new recrds, recrds that need t be reviewed, r if they have utstanding prir mnth recrds that need t be prcessed. Recrds refer t the dcuments testifying t r verifying Time and Effrt certificatin. DPS Financial Services 8 Grants

9 2. Emplyees must lg int Outlk and verify their percentage f pay n each grant. In ther wrds, the percentage f the emplyee s ttal pay that cmes frm grants must be equal t the percentage f their time spent n grant-related activities. 3. The emplyee must cnfirm, change r reject the percentage f pay based n their actual dayt-day respnsibilities. Emplyees will have ne week frm the distributin f the t cmplete the prcess. Thse wh have nt cmpleted the prcess will be identified t Instructinal Superintendants, Principals, and Department Heads. Please remember t alert emplyees that this prcess is a requirement f their jb. Althugh it is the schl s frnt ffice staff s respnsibility t ensure that emplyees are in cmpliance, emplyees shuld understand the certificatin requirements and be cmmitted t cmpleting the cnfirmatin n a mnthly basis. Additinally, if at all pssible, please keep the same emplyees funded frm the same grant n a mnth-t-mnth basis. This will lead t fewer headaches fr yu and yur team ver the lng-term. Figure 5: Time and Effrt Requirements (click here) DPS Financial Services 9 Grants

10 As yu can see in Figure 5, if yu need additinal infrmatin regarding the Time and Effrt requirements, there is a link n the General Accunting website. On the middle-left side f the page, click the link titled Time and Effrt Reprting. Alternatively, yu can click n Time and Effrt Certificatin n the right side f the page. What t D if Yu Receive a Grant If yu receive funding frm a grant, yu must be able t answer the fllwing questins r yu are nt prepared t manage yur grant prperly, track expenses, r spend any f the grant funds. Wh is the prject manager? Wh will keep the prject fr which the funding is intended n track? Wh will mnitr expenses and then recncile them with Cayenta t make sure that budget and expenses match? Is there a schedule f the reprting requirements fr the grant? Wh is respnsible fr reprting? Hw will the revenue frm the grant cme t the District? Will the grantr prvide a check r will they reimburse yu fr expenses? Unless yu can cmfrtably and accurately answer all f these questins yu are nt ready t begin spending yur grant mney. Please cntact the Grants Resurce Center if yu have difficulty answering any f these basic questins. Grants Management The General Accunting website has a wealth f infrmatin regarding the General Accunting department, but ne sectin in particular, Grants Management, will be especially useful fr any schl receiving grant funding. As detailed in Figure 6, t access the Grants Management page, click n Departments n the hme page f DPS. Frm there, scrll dwn and click n General Accunting. Once yu have pulled up the General Accunting page, click n the Grants Management link either n the right hand side r n the bttm left f the page. DPS Financial Services 10 Grants

11 Figure 6: General Accunting Website (click here) Mst f yur time spent with grants will be during the Grants Management phase. This prcess is especially imprtant because a schl must manage a grant s funds very meticulusly and fllw a very detailed reprting prcess in rder t satisfy transparency requirements frm the funder and cntinue t receive the grant funding in the future. Althugh this prcess is tedius and time cnsuming, it is very imprtant t understand because grants can prvide a multitude f new funding surces which will enable yur schl t ffer better prgrams, hire mre persnnel, and prvide a better learning envirnment which shuld translate t imprved student perfrmance. Please nte that all staffing budgets fr Grants are based n actual salary rates f the emplyees assigned t the Grant. DPS Financial Services 11 Grants

12 Figure 7: Grants Management Web Page (click here) Website Specifics As yu can see in Figure 7, nce yu are n the Grants Management page, yu can either click n the headings such as Respnsibilities f the Grant Manager t jump t this sectin f infrmatin, r yu can scrll dwn and read all f the infrmatin prvided. Please nte that the infrmatin is identical whether yu click n a link t jump t the sectin r if yu manually scrll dwn t read thrugh all f the sectins. Respnsibilities f the Grant Manager Prvide General Accunting with ALL nging dcumentatin related t each grant Adhere t all guidelines prvided by the funder/grantr Prepare all jurnal entries and transactins Prperly recrd and ensure that all transactins stay within the grant s guidelines and budget DPS Financial Services 12 Grants

13 Mnitr staff changes File all required reprts Respnsibilities f the General Accunting Department Assist Grant Managers nce a grant has been awarded the General Accunting staff will be yur primary cntact fr all grant-related matters. A link t their staff directry is prvided in the General Accunting website. Review recrds and reprts and ensure that they are prperly maintained Fringe Benefits All grant applicatins must include the csts f benefits fr all anticipated persnnel calculated as a percentage f ttal salaries A link t the applicable benefit rates infrmatin is prvided in this sectin f the website Indirect Csts Mst grants require yu t budget fr indirect csts incurred by DPS fr administratin f the grant This is calculated as a percentage f ttal grant expenditures A link t infrmatin regarding indirect csts is prvided in the General Accunting website. Recrds Retentin All recrds related t grants must be retained fr a minimum f three (3) years nce a grant has cncluded D nt destry r discard any grant infrmatin until yu have spken with General Accunting Term Definitins Defines terms used frequently in the grants prcess Please take a mment t read thrugh this sectin it is very imprtant! DPS Financial Services 13 Grants