Fiscal Compliance: Desk Audit and Fiscal Monitoring Reviews

Size: px
Start display at page:

Download "Fiscal Compliance: Desk Audit and Fiscal Monitoring Reviews"

Transcription

1 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

2 Participants will: Objectives Review payroll and non payroll attributes tested by TEA during fiscal reviews Examine common audit findings, including TEA observations and findings from actual desk audits Gain knowledge of best practices to ensure fiscal compliance Education Service Center, Region 20 May Personal Progress Bar Shade in the progress bars to show your current levels, at the beginning of this session: My knowledge related to strategies for ensuring fiscal compliance with payroll transactions My knowledge related to strategies for ensuring fiscal compliance with non payroll transactions My knowledge related to required elements in written policies and procedures Education Service Center, Region 20 May

3 Fiscal Monitoring TEA s Federal Fiscal Monitoring Division: Monitors LEA expenditures from federal funds 1) Findings identified during an LEA s independent single audit TEA issues management decision to sustain or not sustain the findings Corrective actions Disallowed costs must be refunded to TEA 2) TEA s selection of LEAs for Monitoring Reviews and Grant Reviews Current year review Corrective actions Most findings can be corrected without repayment TEA webpage Federal Fiscal Monitoring Division Education Service Center, Region 20 May Monitoring Review Monitoring Review: Determines if federal funds were obligated and expended in accordance with the approved grant application Limited in scope Focuses on allowability of selected expenditures TEA provides recommendations for strengthening internal controls and financial management systems TEA webpage Federal Fiscal Monitoring Division Education Service Center, Region 20 May

4 Grant Review: Grant Review Determines whether the LEA complied with applicable federal statutes, regulations, and grant requirements, including EDGAR More comprehensive than monitoring review Focuses on LEA s financial management system, including Policies and procedures Accounting software Record keeping systems Also tests allowability of expenses charged to federal grant and compliance with federal program requirements TEA webpage Federal Fiscal Monitoring Division Education Service Center, Region 20 May Process When Selected by TEA TEA requests documents from the LEA TEA reviews the documentation TEA issues Preliminary observations and findings LEA responds within ten business days Concurs or does not concur Submits corrective actions and additional documentation to address the observations, recommendations, and required actions TEA issues Final report Education Service Center, Region 20 May

5 LEA Response Concurs Your organization concurs with TEA staff s observations, findings, general conclusion, and recommendation Additionally, your organization encloses a proposed corrective action to address TEA staff s observations and findings Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May Organization s Proposed Corrective Action Finding # Questioned Cost: Actions taken or planned for correction: Numbered attachment(s): (Documentation demonstrating that actions have been taken to address the finding and related questioned costs.) Implementation timetable: Starting date of corrective action: / / Ending date of corrective action: / / Person(s) responsible for implementation: Education Service Center, Region 20 May

6 LEA Response Does Not Concur Your organization does not concur with TEA staff s observations, findings, general conclusion, assessment of risk and recommendation and encloses a written response discussing its disagreement. Your organization also encloses copies of documents that support its disagreement with TEA staff s Preliminary Report of Observations and Findings. Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May Organization s Disagreement with TEA Staff s Findings Finding # Questioned Cost: Organization s Specific Disagreement: The following statement discusses in detail my organization s specific disagreement with TEA staff s finding. (Attach supporting documentation as needed.) Response Prepared By: Name of Preparer: Functional Title: Telephone Number: Address: Education Service Center, Region 20 May

7 Results from ) LEA s independent single audit 651 Single Audit Reports reviewed by TEA 28 Management Decision Letters issued by TEA $157,411 in Total Questioned Costs collected by TEA 2) TEA s Monitoring and Grant Reviews 57 Desk and Onsite Reviews conducted by TEA $563, Total Questioned Costs identified by TEA $456, resolved through Corrective Actions $106, in Final Questioned Costs must be refunded to TEA Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May ELEMENTS REVIEWED Education Service Center, Region 20 May

8 Elements Reviewed TEA reviews your financial management system: Internal Controls Budgetary Controls Financial Reporting Accounting Records (Source Documentation) Compliance with procurement requirements Expenditures of program funds Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Financial Management System Internal Controls: Written policies and procedures Compliance with Conflict of Interest Cash Management requirements Procurement of goods and services Travel authorization and reimbursement Written policies and procedures are the foundation of internal controls for managing federal funds Reporting fraud, waste and abuse of federal funds Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

9 Financial Management System Budgetary Controls: Planning for Budget Allocate and adjust appropriations in financial records to match planning amounts, final amount, and carryover amount approved by TEA Appropriations for set asides/reservations Use of encumbrances Knowing when to amend Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Financial Management System Financial Reporting: Use of appropriate account codes to document revenue and expenditures Use of local option codes, if necessary, to differentiate funds reserved for specific activities; set asides Amendments to program budget to reflect the changes in the funds reserved in the application Financial records updated to reflect changes in funding Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

10 Financial Management System Accounting Software: Incorporates all account codes per FASRG ISDS: Module 1 Financial Accounting and Reporting (FAR) Charter Schools: Module 11 Special Supplement Generates chart of account of all account codes used for recording all transactions of grant funds Generates detailed general ledger with required detail Generates payroll journals Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Elements Reviewed TEA examines your organization s: Detailed general ledger Payroll journals Expenditure reports Policies and procedures Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

11 Elements Reviewed Detailed General Ledger should include: Transaction Date Account Codes (per FASRG) Reference Numbers (such as check number, purchase order number, or journal voucher number) Vendor Name Brief Description of the Transaction Budgetary information (initial appropriations, encumbrances, final balance) Expenditures Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Education Service Center, Region 20 May

12 Elements Reviewed Maintain General Ledger to ensure: Transactions are recorded to appropriate account codes Transactions are recorded in cost categories approved in the grant application Appropriations are updated to reflect funds added to the grant Total expenditures recorded in the general ledger match or exceed the amount of funds claimed for reimbursement Encumbrances are documented to reflect the correct balance available Expenditures recorded are supported by adequate documentation Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Elements Reviewed Payroll Journals should include: Full Name of the Employee/Identification Number Pay Period Check Date and Check Number Gross Salary, Other Income, and Net Earnings Deductions Fund Code(s) charged to report the payroll cost Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

13 Education Service Center, Region 20 May Elements Reviewed TEA assesses your organization s internal controls over: Quality of data, Budgetary processes, and Use of program funds TEA places an emphasis on internal controls Written policies and procedures are the foundation of internal controls for managing federal funds Should include responsibilities of both fiscal and program staff Should be adopted by either the board or governing body/superintendent Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

14 Effect of Findings Your organization s failure to implement an adequate system of internal controls may place grant funds at risk of being misused and may impede your organization s ability to expend grant funds for the purposes stipulated and within costs allowed in federal law and rules. Excerpt from Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May General Conclusion Regarding Findings Your organization did not adequately implement certain fiscal controls to ensure the proper administration of the grant and to facilitate compliance with applicable standards and criteria. Excerpt from Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May

15 Recommendations Regarding Findings Your organization should review its existing policies and procedures and update and/or implement adequate internal control policies and procedures to give reasonable assurance that it is managing federal awards appropriately and is complying with laws, regulations, and the provisions of grant agreements. Excerpt from Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May REQUIRED ELEMENTS OF ADMINISTRATIVE PROCEDURES MANUAL (APM) Education Service Center, Region 20 May

16 Administrative: Did your organization s governing body (board of trustees) and/or its chief administrative officer (superintendent) formally adopt the APM? If the APM does not include a copy of the resolution adopted by the governing body and/or the chief administrative officer s signature and date indicating approval of the APM, attach a copy of the resolution and/or chief administrative officer s approval Education Service Center, Region 20 May Administrative: Does the APM include procedures specific to the administration of federal grants? Does the APM include policies and procedures that require your organization to disclose, in a timely manner and in writing to the federal awarding agency or pass through entity [TEA], all violations of federal criminal law involving fraud, bribery, or gratuity violations that potentially affect the federal award? Education Service Center, Region 20 May

17 Financial Reporting, Accounting, and Budget: Does the APM include policies and procedures that identify an official responsible to certify expenditures reported to TEA by your organization are proper and in accordance with the terms and conditions of the grant program? Education Service Center, Region 20 May Financial Reporting, Accounting, and Budget: Does the APM identify the financial accounting system report used to prepare your organization s expenditure reports (drawdown requests) submitted to TEA? Education Service Center, Region 20 May

18 Financial Reporting, Accounting, and Budget: Does the APM require your organization to use an accounting code structure that conforms to TEA s Financial Accountability System Resource Guide (FASRG)? Education Service Center, Region 20 May Financial Reporting, Accounting, and Budget: Does the APM include a specific administrative accounting procedure that addresses your organization s use of encumbrances for purchase orders and other obligations? Note: Encumbrances are important toward ensuring commitment of funds Education Service Center, Region 20 May

19 Financial Reporting, Accounting, and Budget: Does the APM include a specific administrative procedure that describes the process used by your organization to develop and amend its budget? Education Service Center, Region 20 May Cash Management: Does the APM include specific administrative procedures to minimize the time that elapses between the transfer of funds from TEA and the disbursement by your organization? Education Service Center, Region 20 May

20 Cash Management: Does the APM include policies and procedures that require your organization to deposit advance payments of federal funds in an insured and interest bearing account? Education Service Center, Region 20 May Procurement Standards: Does the APM include procurement policies and procedures that conform to applicable state, local, and federal laws and standards? Education Service Center, Region 20 May

21 Procurement Standards: Does the APM include new procurement policies and procedures, or a written statement claiming an extension to implement policies and procedures that comply with procurement standards given in 2 CFR ? Education Service Center, Region 20 May Procurement Standards: Does the APM include policies and procedures to maintain standards of conduct that cover conflict of interest and govern the actions of any of your organization s employees that engage in the selection, award, and administration of contracts? Education Service Center, Region 20 May

22 Procurement Standards: Does the APM include policies and procedures to maintain oversight to ensure that your organization s contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders? Education Service Center, Region 20 May Procurement Standards: Does the APM include policies and procedures for procurement transactions that ensure that your organization s solicitations meet the requirements given in 2 CFR (c)(1) and (2)? Education Service Center, Region 20 May

23 Procurement Standards: Does the APM include policies and procedures to ensure that your organization follows the methods of procurement given in 2 CFR ? These methods include procurement by: Micropurchase Small purchase procedures Competitive sealed bids Competitive proposals Noncompetitive proposals Education Service Center, Region 20 May Procurement Standards: Does the APM include a specific administrative procedure describing your organization s use of purchase requisitions and purchase orders? Education Service Center, Region 20 May

24 Procurement Standards: Does the APM include policies and procedures to ensure that your organization determines the allowability of costs in accordance with the cost principles described in 2 CFR 200, Subpart E and with the terms and conditions of the grant? Education Service Center, Region 20 May Procurement Standards: Does the APM include a specific administrative procedure for general expense authorization and for the expense reimbursement process for employee reimbursements? Education Service Center, Region 20 May

25 Procurement Standards: Does the APM have specific policies and procedures that describe the circumstances under which your organization must follow competitive bidding requirements? Education Service Center, Region 20 May Procurement Standards: Does the APM include a specific administrative procedure describing the thirdparty documentation, such as invoices, required to support the disbursement of grant funds? Education Service Center, Region 20 May

26 Procurement Standards: Does the APM include a specific administrative procedure regarding selection and administration of contracts? Education Service Center, Region 20 May Credit, Debit, Gift, and Procurement Accounts: Does your organization permit the expenditure of grant funds through the use of credit, debit, gift, or procurement cards? Education Service Center, Region 20 May

27 Credit, Debit, Gift, and Procurement Accounts: Does the APM include a specific administrative procedure that describes how your organization maintains control over the use of credit, debit, gift, and procurement cards? Education Service Center, Region 20 May Credit, Debit, Gift, and Procurement Accounts: Does the APM include a specific administrative procedure that your organization s employees are required to follow when they spend grant funds using credit, debit, gift, and procurement cards? Education Service Center, Region 20 May

28 Credit, Debit, Gift, and Procurement Accounts: Does the APM include a specific administrative procedure that identifies who in your organization is authorized to use credit, debit, gift, and procurement cards? Education Service Center, Region 20 May Credit, Debit, Gift, and Procurement Accounts: Does the APM include a specific administrative procedure that requires your organization s employees to submit original, itemized, thirdparty invoices or receipts and a standard internal accounting form (such as payment authorization form, purchase order, or expense reimbursement form) to the central administrative office whenever they use credit, debit, gift, and procurement cards? Education Service Center, Region 20 May

29 Travel: Does the APM include a specific administrative policy that defines the reasonable and allowable costs to be reimbursed by your organization for travel? Education Service Center, Region 20 May Travel: Does the APM include a specific administrative procedure that describes your organization s travel authorization and travel reimbursement process? Education Service Center, Region 20 May

30 Travel: Does the APM include a specific administrative policy that requires that participation in an activity by an employee be necessary to the federal award for the reimbursement of related travel costs? Education Service Center, Region 20 May Travel: Does the APM include a specific administrative policy that describes the conditions that must be met for dependent care directly resulting from travel to conferences to be allowable? Education Service Center, Region 20 May

31 Travel: Does the APM include a specific administrative procedure that identifies the forms and third party source documentation that your organization requires to be attached to travel reimbursement requests? Education Service Center, Region 20 May Property and Equipment: Does the APM include a specific administrative procedure describing your organization s property control and management? Education Service Center, Region 20 May

32 Property and Equipment: Does the APM include a specific administrative procedure that describes the information required to be maintained in property records? Education Service Center, Region 20 May Property and Equipment: Does the APM include a specific administrative procedure describing the frequency of inventory taken by your organization? Education Service Center, Region 20 May

33 Property and Equipment: Does the APM include a specific administrative procedure describing your organization s requirements for disposing of personal or real property purchased with federal funds, including the filing of written correspondence with TEA? Education Service Center, Region 20 May Records Retention: Does the APM include a specific administrative procedure that requires your organization to retain grant records for a period of at least five years? Education Service Center, Region 20 May

34 Records Retention: Does the APM include a specific administrative procedure that describes your organization s methods for collection, transmission, and storage of information? Education Service Center, Region 20 May Employee Records and Job Descriptions: Does the APM include a specific administrative procedure that requires your organization to prepare an internal accounting record (such as a payroll authorization form or personnel action form) for each position? Education Service Center, Region 20 May

35 Employee Records and Job Descriptions: Does the APM include a specific administrative procedure that requires your organization to maintain a job description for each grant funded position? Education Service Center, Region 20 May Personnel Expenses: Does the APM include specific procedures describing your organization s standards for documenting charges to federal awards for salaries and wages based on records that accurately reflect the work performed? Education Service Center, Region 20 May

36 Personnel Expenses: Does the APM include specific procedures that require that your organization s records of personnel expenses be supported by a system of internal controls that provide reasonable assurance that charges are accurate, allowable, and properly allocated? Education Service Center, Region 20 May Personnel Expenses: Does the APM include specific procedures that require that records of personnel expense be incorporated into your organization s official records? Education Service Center, Region 20 May

37 Personnel Expenses: Does the APM include specific procedures that require that records of personnel expenses reasonably reflect the total activity for which the employee is compensated by your organization, not exceeding 100 percent of compensated activities? Education Service Center, Region 20 May Personnel Expenses: Does the APM include specific procedures that require that records of personnel expenses encompass both federally assisted and all other activities compensated by your organization on an integrated basis, but may include the use of subsidiary records as defined in your organization s written policy? Education Service Center, Region 20 May

38 Personnel Expenses: Does the APM include specific procedures that require records of personnel expenses comply with your organization s established accounting policies and practices? Education Service Center, Region 20 May Personnel Expenses: Does the APM include specific procedures that require records of personnel expenses to 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 that are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity? Education Service Center, Region 20 May

39 ATTRIBUTES TESTED Education Service Center, Region 20 May Payroll Attributes Tested Position was approved in the budget Approved by TEA in the grant application Job description was signed, dated, described activities that were allowable under the grant program, and was updated to reflect current job duties Position was supported by laws, rules, regulations, and the grant application Program/activity/strategy being funded is described in the district/campus improvement plan Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

40 Payroll Attributes Tested, continued Payroll costs were incurred within the allowable grant period Payroll records matched approved source(s) of funding Payroll authorization form, Salary authorization, Personnel action form, or Other record that identifies all of the sources of funding from which the employee was authorized to be paid Employee was properly certified as a teacher or paraprofessional, as applicable Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Payroll Attributes Tested, continued Extra duty pay was supported by signed and dated timesheets Extra duty pay was supported by a signed and dated supplemental contract or agreement that stipulated the allowable federal program work activities Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

41 Payroll Attributes Tested, continued Time and Effort Documentation: Maintained based on single and multiple cost objectives Periodic certification Single Cost Objective A signed and dated job description with source of funding listed was provided in lieu of a periodic certification, per Ed Flex waiver, for applicable programs Personnel Activity Report Multiple Cost Objectives Accounts for the total activity for which the employee was compensated Signed and dated by the employee or supervisor having first hand knowledge of work performed Signed after the work was performed Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Payroll Attributes Tested, continued Time and Effort Documentation: Reflects an after the fact distribution of actual activity Time allocation matched the payroll cost allocation Maintained according to LEA s policies and procedures Time and effort documentation maintained for stipends, if applicable Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

42 Payroll Attributes Tested, continued For organizations that used the substitute time and effort system: A management certification form was on file at TEA A predetermined schedule was maintained by the organization and supported activities reported on the certification A periodic (semi annual) certification form was signed and dated by both the employee and supervisor Time allocation matched the payroll cost allocation Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Non Payroll Attributes Tested The expenditure was reasonable and necessary to further the statutory purpose of the grant or pertained to a required or authorized grant activity The costs of the goods or services were chargeable or assignable to the grant in accordance with the relative benefits received The funded program/activity/strategy (goods or services charged to the grant) were supported by the campus/district improvement plan, if applicable Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

43 Non Payroll Attributes Tested, continued The expenditure was supplemental to other non federal programs Expenditure met supplement, not supplant requirements of the federal program The item or service purchased was approved in the program budget, as amended The cost was incurred and the goods and services were received after the start, and before the end, of the grant period The purchase order was issued prior to the invoice date Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Non Payroll Attributes Tested, continued The accounting record included an original and complete internal accounting document, such as Executed contract, Purchase order, Payment authorization form, Expense reimbursement form, or Travel reimbursement form The accounting record included an original and complete thirdparty document, such as Utility billing statement, Itemized receipt, or Itemized invoice Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

44 Non Payroll Attributes Tested, continued The accounting record indicated that the transaction was approved by an authorized individual Appropriate accounting codes were used to record transactions Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Non Payroll Attributes Tested, continued Procurement method adhered to applicable procurement standards Purchasing method was supported by adequate documentation Purchase adhered to applicable state and/or federal competitive bidding requirements, as applicable The purchase adhered to noncompetitive procurement requirements, if applicable The organization properly identified and maintained adequate documentation of its determination Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

45 Non Payroll Attributes Tested, continued If the purchase was made using micropurchase procedures, it was a one time purchase below $3,500 If the purchase was made using small purchase procedures, at least three price or rate quotations were obtained from qualified sources Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Non Payroll Attributes Tested, continued Suspension and Debarment: The organization verified the vendor was not suspended or debarred at the time of procurement Checking or Collecting a certification from the vendor Suspension and debarment documentation was maintained Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

46 Non Payroll Attributes Tested, continued For purchases made through a purchasing cooperative: A valid cooperative agreement was in place for purchases made through a cooperative The purchasing cooperative complied with EDGAR procurement requirements The organization maintains documentation to support the cooperative s compliance with EDGAR Preliminary Report of Observations and Findings issued by TEA; Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Grant Expenditures Tested Grant funds were obligated, expended, and used in accordance with: The approved grant application The purpose authorized by statute for those funds The federal cost principles, including maintaining time and effort records in accordance with the applicable federal requirements The period of performance (encumbrances, obligations, and receipt of goods and services occurred during the grant period and in time to substantially benefit the grant period) The applicable fiscal, programmatic, and other requirements, including cash management requirements Monitoring Review issued by TEA Education Service Center, Region 20 May

47 Grant Expenditures Tested, continued Grant expenditures are properly supported by your organization s source documentation and that costs are allocable to the grant program Expenditures reported in TEA s automated expenditure reporting (ER) system correspond to expenditures recorded in your organization s general ledger and payroll journal and to the budget in the approved grant application Monitoring Review issued by TEA Education Service Center, Region 20 May Grant Expenditures Tested, continued Your organization complied with the following requirements, as applicable: The mandatory account code structure and accounting requirements given in Module 1, Financial Accounting and Reporting [FAR Guide] of TEA s Financial Accountability System Resource Guide (FASRG) Generally accepted accounting principles (GAAP) Fund accounting in accordance with 2 CFR Monitoring Review issued by TEA Education Service Center, Region 20 May

48 COMMON AUDIT FINDINGS Education Service Center, Region 20 May Examples of Payroll Findings Lack of appropriate time and effort reporting documentation Cost not allocated per time and effort records Funds obligated outside of the grant period Positions not approved in the application Lack of job descriptions describing the duties/activities allowed under the program Lack of Salary Authorization to spend grant funds Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

49 Examples of Non Payroll Findings Lack of an original and complete third party document No itemized receipt, itemized invoice, etc., to support the purchase Lack of complete internal document authorizing purchases No purchase order or approval of purchase by authorized personnel Obligating grant funds prior to start of grant period signing contracts prior to grant period Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May Examples of Non Payroll Findings Purchase did not adhere to appropriate procurement standards Lack of executed agreement of contract with the vendor Cost not necessary or reasonable for the benefit of recipients Purchases made from purchasing cooperative without an agreement Did not demonstrate compliance with suspension and debarment Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

50 ACTUAL OBSERVATIONS & FINDINGS, INCLUDING RECOMMENDATIONS BY TEA Education Service Center, Region 20 May Flexibility Since TEA performs monitoring reviews and grant reviews during the current grant year, most findings or questioned costs may be resolved by: Submitting adequate supporting documentation Amending budgets Reclassifying unallowable costs to other funding sources Replacing questioned costs with other expenditures that are allowable Federal Fiscal Monitoring Updates presented by Roger Hingorani; ACET 4/19/2018 Education Service Center, Region 20 May

51 Payroll Costs Observation: Job Descriptions Job descriptions were not signed and dated by the employees to acknowledge their current roles and responsibilities related to the position paid for with grant funds The organization could not demonstrate that the employee worked on activities supported by applicable laws, rules, and regulations Recommendation: Ensure job descriptions are current, signed and dated, and describe roles and responsibilities applicable to the grant Review existing policies and procedures and update to ensure compliance Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May Payroll Costs Finding: Stipends The organization used federal funds to pay stipends to employees, but did not provide supporting documentation demonstrating why grant funds were used for these stipends Additionally, the organization did not provide payroll authorization records identifying the funding sources and pay rates approved for the employees who received stipends Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May

52 Recommendation: Payroll Costs Finding: Stipends Provide documentation supporting the use of grants funds to pay stipends to the employees in question Provide payroll authorization records identifying each employee s funding sources and pay rates, including the approved stipend amounts Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May Payroll Costs Finding: Stipends Recommendation, continued: If unable to provide the requested documentation, reclassify the questioned costs to another appropriate funding source and charge other allowable expenditures to the grant in the amount of the questioned costs Submit updated general ledger with journal entries to support the reclassification and the adjustment of the questioned costs Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May

53 Payroll Costs Finding: Stipends Recommendation, continued: If the organization does not have additional expenditures to replace the unallowed costs, reduce the next drawdown of grant funds for the amount claimed for unallowed expenditures If questioned costs are not reclassified, the organization may be required to return the questioned costs to TEA Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May Payroll Costs Observation: Certification Grant funds were used for payroll costs to an employee who did not possess the certification required for their position Recommendation: Reclassify unallowable payroll costs to another funding source Reduce future reimbursements from this grant to comply with federal cash management requirements Monitoring Review issued by TEA Education Service Center, Region 20 May

54 Payroll Costs Observation: Time and Effort The organization did not maintain adequate time and effort documentation to demonstrate compliance with 2 CFR (i) Periodic certification reports did not identify the ending dates for the periods being certified by the employees Recommendation: Update records to identify the specific period certified by employees Monitoring Review issued by TEA Education Service Center, Region 20 May Payroll Costs Observation: Time and Effort The organization did not maintain adequate time and effort documentation to demonstrate compliance with 2 CFR (i) Time and effort certification reports were signed and dated by employees prior to the end of the certification period Recommendation: Update records to comply with the time and effort requirement Monitoring Review issued by TEA Education Service Center, Region 20 May

55 Payroll Costs Observation: Time and Effort The organization did not maintain adequate time and effort documentation to demonstrate compliance with 2 CFR (i) Employees participating in the Substitute Time and Effort System do not meet the eligibility requirements to do so Monitoring Review issued by TEA Education Service Center, Region 20 May Payroll Costs Observation: Time and Effort The organization did not maintain adequate time and effort documentation to demonstrate compliance with 2 CFR (i) Documentation for employees participating in the Substitute Time and Effort System: Employee schedule for one employee was not provided Two Certification forms were missing either a date or signature Monitoring Review issued by TEA Education Service Center, Region 20 May

56 Expenditure Observation: Coding The organization did not properly record an expenditure in the detailed general ledger in accordance with TEA s Financial Accountability System Resource Guide (FASRG) The organization used an incorrect class object code when it recorded an expense in the general ledger Recommendation: Reclassify the expense and provide TEA an updated general ledger that includes the adjusting entries Monitoring Review issued by TEA Education Service Center, Region 20 May Expenditure Observation: Lack of Budgetary Control The organization did not demonstrate it maintained effective budgetary control of grant expenditures 51% variance between the budget in the general ledger and the budget as amended and approved in the grant application Variance was due to carryover of previous year s unused grant funds not budgeted in the general ledger Recommendation: Ensure the general ledger accurately reflects grant funds as budgeted in the grant application, including any carryover funds Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May

57 Set Asides Observation The organization did not spend grant funds for the specific activities described in the applicable schedule of the grant application The organization did not identify in the general ledger the appropriation/expenditures of grant funds reserved to carry out specific activities Recommendation: The organization should ensure that set asides are identified separately in the general ledger or spent for the specific activities described in the application Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May Expenditure Finding: Purchase Orders The organization issued a purchase order after the invoice date Recommendation: Reclassify the questioned costs to another appropriate funding source and charge other allowable expenditures to the grant in the amount of the questioned costs Submit an updated general ledger with journal entries to support the reclassification and the adjustment of the questioned costs If the organization does not have additional expenditures to replace the unallowed costs, reduce the next drawdown of grant funds for the amount claimed for unallowed expenditures If questioned costs are not reclassified, the organization may be required to return the questioned costs to TEA Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May

58 Procurement Observation: Contracted Services Grant funds were used for contracted services that were not specifically approved in the grant budget Recommendation: Submit a budget amendment to allow the costs Monitoring Review issued by TEA Education Service Center, Region 20 May Procurement Observation: Contracted Services The organization did not provide contracts to support payments made for contracted services Recommendation: Provide a corrective action plan to address the finding, including any additional supporting documentation to address the questioned costs If unable to do so, reclassify the questioned costs to another appropriate funding source and charge other allowable expenditures to the grant in the amount of the questioned costs Submit an updated general ledger with journal entries to support the reclassification and the adjustment of the questioned costs If the organization does not have additional expenditures to replace the unallowed costs, reduce the next drawdown of grant funds for the amount claimed for unallowed expenditures If questioned costs are not reclassified, the organization may be required to return the questioned costs to TEA Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May

59 Procurement Observation: Policies and Procedures The organization s purchasing policies and procedures did not adequately comply with new procurement standards as stated in 2 CFR Recommendation: Create and implement policies and procedures to give reasonable assurance the organization is managing federal awards appropriately and is complying with laws, regulations, and the provisions of grant agreements Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May EDGAR Procurement Standards General procurement standards Competition Methods of procurement to be followed Contracting with small and minority businesses, women s business enterprises, and labor surplus area firms Procurement of recovered materials Contract cost and price Federal awarding agency or pass through entity review Bonding requirements Contract provisions Education Service Center, Region 20 May

60 Procurement Finding: Small Purchase Procedures The organization did not comply with the federal procurement standards as stipulated in 2 CFR The organization did not maintain adequate documentation to demonstrate that it adhered to the small purchase procedures requirements for the procurement of goods and services as required by federal rules Monitoring Review issued by TEA Education Service Center, Region 20 May Standard: 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 2 CFR (b) Education Service Center, Region 20 May

61 Procurement Finding: Small Purchase Procedures The organization did not obtain price or rate quotations from an adequate number of qualified sources for procurement of goods and services by small purchase methods Recommendation: Provide a corrective action plan to address the finding Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May Procurement Finding: Noncompetitive The organization did not demonstrate that it adequately complied with procurement standards as identified in 2 CFR The organization claimed procurement by noncompetitive proposal or sole source, but did not meet the standards Recommendation: Request approval from TEA for the noncompetitive procurement Review existing policies and procedures and update to ensure compliance Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May

62 Standard: Procurement by Noncompetitive Proposals Procurement through solicitation of a proposal from only one source 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 [TEA] expressly authorizes noncompetitive proposals in response to a written request from the non Federal entity [LEA]; or 4) After solicitation of a number of sources, competition is determined inadequate 2 CFR (f) Education Service Center, Region 20 May Procurement Observation: Debarment and Suspension The organization did not provide assurance it complied with 2 CFR , which restricts contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities Preliminary Report of Observations and Findings issued by TEA Education Service Center, Region 20 May

63 Standard: Suspension and Debarment Non federal entities (LEAs) are subject to the nonprocurement debarment and suspension regulations implementing Executive Orders and 12689, 2 CFR Part 180 These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities 2 CFR Education Service Center, Region 20 May ACTION STEPS Education Service Center, Region 20 May

64 Action Steps Review common audit findings and examples of actual observations and findings Analyze your LEA s processes in comparison to these Adjust processes to ensure compliance Education Service Center, Region 20 May Action Steps Review required elements for your administrative procedures manual Ensure your written policies and procedures include all the elements Implement procedures Train staff Ensure staff understand why certain processes are required Education Service Center, Region 20 May

65 Reminders Ensure general ledger and payroll journals align Job descriptions reflect current roles and responsibilities, identify funding sources, and are signed and dated Use local option codes to track set asides, reservations Education Service Center, Region 20 May Reminders Time and effort documentation must adequately ensure proper allocation to the grant(s) Documentation must be signed after the fact Reconcile actual to budget and make needed adjustments Education Service Center, Region 20 May

66 Reminders Check to ensure vendors are not suspended or debarred Print screen print and attach to purchase order Obtain 3 quotes for small purchases and justify why the particular vendor was selected Noncompetitive procurements must meet one of the required circumstances outlined in 2 CFR (f) Education Service Center, Region 20 May RESOURCES Education Service Center, Region 20 May

Department of Contracts, Grants and Financial Administration, Texas Education Agency 1/26/18

Department 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 information

Uniform Grants Guidance. Colorado Charter School Institute Cassie Walgren, Controller

Uniform Grants Guidance. Colorado Charter School Institute Cassie Walgren, Controller Uniform Grants Guidance Colorado Charter School Institute Cassie Walgren, Controller 1 Agenda 1. Introduction 2. EDGAR and C.F.R. 3. Financial Management Rules 4. Cost Principles 5. Procurement 6. Time

More information

Texas Education Agency. Division of Federal Fiscal Monitoring

Texas 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 information

Administrative Regulation SANGER UNIFIED SCHOOL DISTRICT. Business and Noninstructional Operations FEDERAL GRANT FUNDS

Administrative 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 information

GRANTS AND CONTRACTS (FINANCIAL GRANTS MANAGEMENT)

GRANTS 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 information

AN 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 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 information

TEA Implementation of the New EDGAR

TEA Implementation of the New EDGAR Implementation of the New EDGAR Office for Grants and Federal Fiscal Compliance Texas Education Agency ESC Cluster Site Implementation Training 2015 by the Texas Education Agency Agenda Introduction Written

More information

NEW EDGAR REGULATIONS

NEW 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 information

NEW EDGAR REGULATIONS

NEW 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 information

OMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards

OMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards OMB Uniform Guidance: Cost Principles, Audit, and Administrative Requirements for Federal Awards Chad Person May 1, 2013 Presented By: Devesh Kamal, CPA Shareholder deveshk@cshco.com Jesse Young, CPA Principal

More information

How to Draft New & Update Old Policies and Procedures. Agenda. Why?

How 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 information

TEXAS GENERAL LAND OFFICE COMMUNITY DEVELOPMENT & REVITALIZATION PROCUREMENT GUIDANCE FOR SUBRECIPIENTS UNDER 2 CFR PART 200 (UNIFORM RULES)

TEXAS GENERAL LAND OFFICE COMMUNITY DEVELOPMENT & REVITALIZATION PROCUREMENT GUIDANCE FOR SUBRECIPIENTS UNDER 2 CFR PART 200 (UNIFORM RULES) TEXAS GENERAL LAND OFFICE COMMUNITY DEVELOPMENT & REVITALIZATION PROCUREMENT GUIDANCE FOR SUBRECIPIENTS UNDER 2 CFR PART 200 (UNIFORM RULES) The Texas General Land Office Community Development & Revitalization

More information

A-133 Single Audits: Common Audit Findings & Ways to Mitigate and Prevent Them

A-133 Single Audits: Common Audit Findings & Ways to Mitigate and Prevent Them A-133 Single Audits: Common Audit Findings & Ways to Mitigate and Prevent Them Wayne Finley, MBA, CGMS Mayor s Office Education & Government Services City of St. Petersburg, Florida Session Objectives

More information

HAVA 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 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 information

Grants Management Scenarios

Grants 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 information

2016 Compliance Supplement. Joe Bergene, CPA Altman, Rogers & Co.

2016 Compliance Supplement. Joe Bergene, CPA Altman, Rogers & Co. 2016 Compliance Supplement Joe Bergene, CPA Altman, Rogers & Co. Overview! Topics to be discussed:! Compliance supplement, what is it and why is it important to be familiar with it.! Overview of the supplement.!

More information

PROCUREMENT POLICY FOR FEDERAL GRANTS

PROCUREMENT POLICY FOR FEDERAL GRANTS PROCUREMENT POLICY FOR FEDERAL GRANTS I. Introduction This Procurement Policy for Federal Grants applies to all expenditures of monies received through federal grants, whether those monies come directly

More information

The OmniCircular - 2 CFR 200

The OmniCircular - 2 CFR 200 The OmniCircular - 2 CFR 200 Mary Karen Wills 202-480-2773 mkwills@brg-expert.com Tina Reynolds 703.760.7701 Treynolds@mofo.com September 16, 2014 OMB Final Rule and Applicability Office of Management

More information

Felipe Lopez, Vavrinek, Trine, Day & Co., LLP

Felipe Lopez, Vavrinek, Trine, Day & Co., LLP San Luis Obispo County Community College District & San Luis Obispo County Office of Education 2012 F d l C li T i i 2012 Federal Compliance Training Felipe Lopez, Vavrinek, Trine, Day & Co., LLP Objectives

More information

CHAPTER 10 Grant Management

CHAPTER 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 information

Overview of the New EDGAR (formerly the Uniform Grants Guidance)

Overview 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 information

SCHOOL TECHNOLOGY FUND STATE PUBLIC SCHOOL FUND (SPSF) PRC 015 (LOCAL EDUCATION AGENCIES - LEAS)

SCHOOL 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 information

The Uniform Guidance and Procurement TEXAS ASSOCIATION OF COUNTY AUDITORS

The 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 information

Effective July 1, 2015 Revised (October 2016)

Effective 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 information

State & Federal Grants Manual

State & Federal Grants Manual State & Federal Grants Manual 2015-2016 TASBO State & Federal Grants, Version 2 (April 2015)Page 2 Contents General Information Business Department Mission Business Department Staff General Ledger Maintenance(

More information

Federal Grant Policies and

Federal 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 information

EDGAR and Procurement CHOICE PARTNERS OCTOBER 12, 2016

EDGAR 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 information

Policy on Principal Investigators Duties and Responsibilities on Sponsored Projects

Policy on Principal Investigators Duties and Responsibilities on Sponsored Projects Office of Research and Sponsored Programs Foundation Administration Policy on Principal Investigators Duties and Responsibilities on Sponsored Projects Policy Index I. Introduction II. Policy Statement

More information

General Procurement Requirements

General 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 information

Policies 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 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 information

McDade ISD. State & Federal Grants Manual

McDade ISD. State & Federal Grants Manual McDade ISD State & Federal Grants Manual 2016 2017 Contents General Information Business Department Mission Business Department Staff Organizational Chart General Ledger Maintenance( ) Journal Entries(

More information

Federal Grants Administration Updates. Erin Auerbach Esq. Brustein & Manasevit, PLLC

Federal Grants Administration Updates. Erin Auerbach Esq. Brustein & Manasevit, PLLC Federal Grants Administration Updates Erin Auerbach Esq. eauerbach@bruman.com Brustein & Manasevit, PLLC 1 Agenda Perkins Reauthorization Workforce Investment Opportunity Act (WIOA) Navigating the New

More information

Dollars & Sense: Federal Grant Financial

Dollars & Sense: Federal Grant Financial Dollars & Sense: Federal Grant Financial Management Rules Webinar Two April 12, 2016 Allison Ma luf, Esq. and Christopher Logue, Esq. Webinar Series APRIL 5, 2016 APRIL 7, 2016 APRIL 12, 2016 APRIL 14,

More information

Georgia Department of Education 7/19/2016

Georgia 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 information

Grant Management Procedures Manual

Grant Management Procedures Manual 2016-2017 Grant Management Procedures Manual Revised August 2016 1 Contents General Information... 4 Business Department Mission... 4 Business Department Staff... 4 Organizational Chart... 5 General Ledger

More information

Trinity Valley Community College. Grants Accounting Policy and Procedures 2012

Trinity Valley Community College. Grants Accounting Policy and Procedures 2012 Trinity Valley Community College Grants Accounting Policy and Procedures 2012 TABLE OF CONTENTS I. Overview.....3 II. Project Startup.... 3 III. Contractual Services.......3 IV. Program Income.....4 V.

More information

CAPITALIZATION GRANT FOR STATE REVOLVING FUND. U.S. Environmental Protection Agency

CAPITALIZATION 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 information

OMB Uniform Grant Guidance and NM Procurement

OMB Uniform Grant Guidance and NM Procurement OMB Uniform Grant Guidance and NM Procurement 1 The material appearing in this presentation is for informational purposes only and should not be construed as advice of any kind, including, without limitation,

More information

Presented by: Jennifer Carrougher, Director of Federal Fiscal Policy Toni Bernethy, Director of Audit Resolution Annual Conference, Spokane WA

Presented by: Jennifer Carrougher, Director of Federal Fiscal Policy Toni Bernethy, Director of Audit Resolution Annual Conference, Spokane WA Presented by: Jennifer Carrougher, Director of Federal Fiscal Policy Toni Bernethy, Director of Audit Resolution 2017 Annual Conference, Spokane WA Agenda Federal Budget/ESSA Procurement/Suspension & Debarment

More information

10 CFR 600: KNOW YOUR REQUIREMENTS

10 CFR 600: KNOW YOUR REQUIREMENTS WEATHERIZATION ASSISTANCE PROGRAM 10 CFR 600: KNOW YOUR REQUIREMENTS Finance can be defined as the art and science of managing money. Virtually all individuals and organizations earn or raise money and

More information

CAPITALIZATION GRANTS FOR CLEAN WATER STATE REVOLVING FUNDS. U.S. Environmental Protection Agency

CAPITALIZATION 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 information

Uniform Guidance Overview. Why did the federal government implement the Uniform Guidance?

Uniform Guidance Overview. Why did the federal government implement the Uniform Guidance? Uniform Guidance Overview Why did the federal government implement the Uniform Guidance? To harmonize (align) procurement rules and simplify the grant management process previously codified in 8 different

More information

City of Fernley GRANTS MANAGEMENT POLICIES AND PROCEDURES

City of Fernley GRANTS MANAGEMENT POLICIES AND PROCEDURES 1 of 12 I. PURPOSE The purpose of this policy is to set forth an overall framework for guiding the City s use and management of grant resources. II ` GENERAL POLICY Grant revenues are an important part

More information

Grants Financial Procedures (Post-Award) v. 2.0

Grants Financial Procedures (Post-Award) v. 2.0 Grants Financial Procedures (Post-Award) v. 2.0 1 Grants Financial Procedures (Post Award) Version Number: 2.0 Procedures Identifier: Superseded Procedure(s): BU-PR0001 N/A Date Approved: 9/1/2013 Effective

More information

The OMB Super Circular: What the New Rules Mean for Nonprofit Recipients of Federal Awards

The OMB Super Circular: What the New Rules Mean for Nonprofit Recipients of Federal Awards The OMB Super Circular: What the New Rules Mean for Nonprofit Recipients of Federal Awards Thursday, March 20, 2014, 12:30 p.m. 2:00 p.m. ET Venable LLP, Washington, DC Moderator: Jeffrey S. Tenenbaum,

More information

STATE FUNDS AND FISCAL COMPLIANCE POLICIES

STATE FUNDS AND FISCAL COMPLIANCE POLICIES STATE FUNDS AND FISCAL COMPLIANCE POLICIES 100.040. USE OF STATE FUNDS The governing body of the A.W. Brown-Fellowship Leadership Academy adopts the following policy which shall be effective on the date

More information

U.S. Department of Housing and Urban Development Office of Housing Counseling

U.S. Department of Housing and Urban Development Office of Housing Counseling U.S. Department of Housing and Urban Development Office of Housing Counseling Facilitated by Booth Management Consulting 7230 Lee Deforest Drive, Suite 202 Columbia, MD 21046 Overview of Procurement September

More information

RESOLUTION NUMBER 2877

RESOLUTION 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 information

Before we begin, the OCR has a new website format that has changed how the CDBG section is accessed. Once on the main HCR website you will first

Before we begin, the OCR has a new website format that has changed how the CDBG section is accessed. Once on the main HCR website you will first 1 Before we begin, the OCR has a new website format that has changed how the CDBG section is accessed. Once on the main HCR website you will first select Housing Partners. 2 On the Housing Partners page

More information

OVERVIEW OF OMB SUPERCIRCULAR... 1 OBJECTIVES OF THE REFORM... 1 OMB A-21 (COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS) TO 2 CFR 200 (UNIFORM ADMIN

OVERVIEW OF OMB SUPERCIRCULAR... 1 OBJECTIVES OF THE REFORM... 1 OMB A-21 (COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS) TO 2 CFR 200 (UNIFORM ADMIN Table of Contents OVERVIEW OF OMB SUPERCIRCULAR... 1 OBJECTIVES OF THE REFORM... 1 OMB A-21 (COST PRINCIPLES FOR EDUCATIONAL INSTITUTIONS) TO 2 CFR 200 (UNIFORM ADMIN REQUIREMENTS, COST PRINCIPLES, AND

More information

Uniform Guidance Sponsored Projects Services

Uniform Guidance Sponsored Projects Services Arizona s First University. Uniform Guidance Sponsored Projects Services 520-626-6000 sponsor@email.arizona.edu Agenda What is Uniform Guidance (UG)? Effective dates Structure of the Uniform Guidance Significant

More information

ADMINISTRATION OF FEDERAL GRANT FUNDS

ADMINISTRATION 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 information

STATE AID TO AIRPORTS PROGRAM NC DEPARTMENT OF TRANSPORTATION DIVISION OF AVIATION

STATE AID TO AIRPORTS PROGRAM NC DEPARTMENT OF TRANSPORTATION DIVISION OF AVIATION APRIL 2014 STATE AID TO AIRPORTS PROGRAM State Authorization: N.C.G.S. 63 NC DEPARTMENT OF TRANSPORTATION DIVISION OF AVIATION Agency Contact Person Program and Financial Nancy C. Seigler, Grants Administrator

More information

2 CFR Chapter II, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards For Auditees

2 CFR Chapter II, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards For Auditees 2 CFR Chapter II, Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards For Auditees SHERYL L. STEPHENS BURKE, CPA, MST Nashua Office 102 Perimeter Road

More information

TIME AND EFFORT DOCUMENTATION 101 TIME AND EFFORT DOCUMENTATION REQUIREMENTS AND CHANGES IN LIGHT OF THE OMB SUPERCIRCULAR EDGAR AND THE OMB CIRCULARS

TIME AND EFFORT DOCUMENTATION 101 TIME AND EFFORT DOCUMENTATION REQUIREMENTS AND CHANGES IN LIGHT OF THE OMB SUPERCIRCULAR EDGAR AND THE OMB CIRCULARS TIME AND EFFORT DOCUMENTATION REQUIREMENTS AND CHANGES IN LIGHT OF THE OMB SUPERCIRCULAR TIFFANY R. WINTERS, ESQ. TWINTERS@BRUMAN.COM @TRWINTERS BRUSTEIN & MANASEVIT, PLLC WWW.BRUMAN.COM NASTID 2014 1

More information

EMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development

EMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development APRIL 2008 14.231 EMERGENCY SHELTER GRANTS PROGRAM State Project/Program: EMERGENCY SHELTER GRANTS PROGRAM U. S. Department of Housing and Urban Development Federal Authorization: 24 Code of Federal Regulations

More information

Objectives for Financial Control over Grant Programs

Objectives for Financial Control over Grant Programs Objectives for Financial Control over Grant Programs I. Cash management of grant funds is monitored for appropriate timing of receipts and disbursements of grant funds. (Cash Management) II. Procedures

More information

Accounting Services Section F Grants

Accounting Services Section F Grants 2017-2018 McAllen Independent School District Section F Grants Introduction to Grants F - 1 Grant Information F - 2 Grant Check List F - 6 Sample of Grant Check List completed F - 7 Application Phase for

More information

SPECIAL EDUCATION FISCAL COMPLIANCE REVIEW FINAL REPORT

SPECIAL EDUCATION FISCAL COMPLIANCE REVIEW FINAL REPORT SPECIAL EDUCATION FISCAL COMPLIANCE REVIEW FINAL REPORT St. Paul Public School District #0625-01 Dr. John Thein, Superintendent Alecia Mobley, Director of Special Education Marie Schrul, Business Manager

More information

STATE AID TO AIRPORTS PROGRAM NC DEPARTMENT OF TRANSPORTATION DIVISION OF AVIATION

STATE AID TO AIRPORTS PROGRAM NC DEPARTMENT OF TRANSPORTATION DIVISION OF AVIATION APRIL 2018 STATE AID TO AIRPORTS PROGRAM State Authorization: N.C.G.S. 63 NC DEPARTMENT OF TRANSPORTATION DIVISION OF AVIATION Agency Contact Person Program and Financial Betsy Beam, Grants Administrator

More information

N O N-PR O FI T O R G A NI Z A T I O NS

N 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 information

Understanding and Complying with Government Grants

Understanding 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 information

EMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development

EMERGENCY SHELTER GRANTS PROGRAM EMERGENCY SHELTER GRANTS PROGRAM. U. S. Department of Housing and Urban Development APRIL 2011 14.231 EMERGENCY SHELTER GRANTS PROGRAM State Project/Program: EMERGENCY SHELTER GRANTS PROGRAM U. S. Department of Housing and Urban Development Federal Authorization: 24 Code of Federal Regulations

More information

Suffolk COUNTY COMMUNITY COLLEGE PROCUREMENT POLICY

Suffolk COUNTY COMMUNITY COLLEGE PROCUREMENT POLICY Suffolk COUNTY COMMUNITY COLLEGE PROCUREMENT POLICY A. INTENT Community colleges must procure commodities and services in accordance with Article 5-A of the New York State General Municipal Law. This law

More information

Single Audit Entrance Conference Uniform Guidance Refresher

Single Audit Entrance Conference Uniform Guidance Refresher Single Audit Entrance Conference Uniform Guidance Refresher MGO Audit Partner Annie Louie 31 Uniform Guidance Effective Date Federal Agencies Implement policies and procedures by promulgating regulations

More information

Office of Sponsored Programs Budgetary and Cost Accounting Procedures

Office 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 information

FEDERAL PROGRAMS PROCEDURE MANUAL

FEDERAL PROGRAMS PROCEDURE MANUAL FEDERAL PROGRAMS PROCEDURE MANUAL SWEETWATER COUNTY SCHOOL DISTRICT #1 2016 2017 Introduction Vision Statement: As an innovative district, united with our community, we empower and inspire all students

More information

Seminar on Financial Management. VOCA s National Conference

Seminar on Financial Management. VOCA s National Conference Seminar on Financial Management VOCA s National Conference Financial Management Systems In summary, a Financial Management System must be able to: Record and report on the -- Receipt; Obligation; and Expenditure

More information

Effective July 1, 2015 Revised (Date)

Effective July 1, 2015 Revised (Date) Brownsville Independent School District Federal Grant Policies and Procedures Manual Pursuant to Requirements in 2 CFR Part 200: Uniform Administrative Requirements, Cost Principles, and Audit Requirements

More information

Navigating 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. 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 information

RACE TO THE TOP EARLY LEARNING CHALLENGE

RACE 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 information

School District of Philadelphia. Grant Management Roles & Responsibilities Matrix POLICIES P S P S S P S S

School District of Philadelphia. Grant Management Roles & Responsibilities Matrix POLICIES P S P S S P S S FINDING FUNDING OPPORTUNITIES 1 Locates funding opportunities and initiates proposal development GP0100 S S P 2 Reviews proposed grant opportunities, prepares overview of proposals for Grant Governance,

More information

North Carolina Department of Public Safety Division of Emergency Management

North 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 information

FEDERAL TIME AND EFFORT REPORTING GUIDANCE HANDBOOK

FEDERAL TIME AND EFFORT REPORTING GUIDANCE HANDBOOK FEDERAL TIME AND EFFORT REPORTING GUIDANCE HANDBOOK FOR LOCAL EDUCATIONAL AGENCIES (INDEPENDENT SCHOOL DISTRICTS, OPEN ENROLLMENT CHARTER SCHOOLS, AND EDUCATION SERVICE CENTERS) Texas Education Agency

More information

Federal Government Grants:

Federal Government Grants: Federal Government Grants: Is My Organization Ready? Investment advisory services are offered through CliftonLarsonAllen Wealth Advisors, LLC, an SEC-registered investment advisor. 2017 CliftonLarsonAllen

More information

FISCAL YEAR FAMILY SELF-SUFFICIENCY PROGRAM GRANT AGREEMENT (Attachment to Form HUD-1044) ARTICLE I: BASIC GRANT INFORMATION AND REQUIREMENTS

FISCAL YEAR FAMILY SELF-SUFFICIENCY PROGRAM GRANT AGREEMENT (Attachment to Form HUD-1044) ARTICLE I: BASIC GRANT INFORMATION AND REQUIREMENTS 1 1 1 1 1 1 1 1 0 1 0 1 0 1 0 1 FISCAL YEAR 01 FAMILY SELF-SUFFICIENCY PROGRAM GRANT AGREEMENT (Attachment to Form HUD-) ARTICLE I: BASIC GRANT INFORMATION AND REQUIREMENTS 1. This Agreement is between

More information

Subject: Financial Management Policy for Workforce Investment Act Funds

Subject: Financial Management Policy for Workforce Investment Act Funds NORTH CAROLINA DEPARTMENT OF COMMERCE DIVISION OF WORKFORCE SOLUTIONS DWS POLICY STATEMENT NUMBER: PS 19-2013 Date: October 14, 2013 Subject: Financial Management Policy for Workforce Investment Act Funds

More information

Subject: Financial Management Policy for Workforce Innovation and Opportunity Act Title I

Subject: Financial Management Policy for Workforce Innovation and Opportunity Act Title I NORTH CAROLINA DEPARTMENT OF COMMERCE DIVISION OF WORKFORCE SOLUTIONS DWS POLICY STATEMENT NUMBER: PS 19-2015 Date: October 7, 2015 Subject: Financial Management Policy for Workforce Innovation and Opportunity

More information

Understanding Audits and Common Audit Findings. Draft Manageme nt Decision

Understanding Audits and Common Audit Findings. Draft Manageme nt Decision Understanding Audits and Common Audit Findings CNCS and OIG Oversight Activities The OIG conducts four to six audits of commissions and or subgrantees each year CNCS program and/or grants staff conduct

More information

PART 34-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH FOR-PROFIT ORGANIZATIONS. Subpart A-General

PART 34-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH FOR-PROFIT ORGANIZATIONS. Subpart A-General PART 34-ADMINISTRATIVE REQUIREMENTS FOR GRANTS AND AGREEMENTS WITH FOR-PROFIT ORGANIZATIONS 34.1 Purpose. Subpart A-General (a) This part prescribes administrative requirements for awards to for-profit

More information

Michigan Department of Education Guidance on Federal Grant Programs May 26, 2016

Michigan 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 information

January 26, Mr. Robert Becker, Superintendent Dover Town Board of Education 100 Grace Street Dover, NJ Dear Mr.

January 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 information

HIGHWAY CONSTRUCTION PROGRAM. N. C. Department of Transportation (Research and Development) (Construction and Maintenance)

HIGHWAY CONSTRUCTION PROGRAM. N. C. Department of Transportation (Research and Development) (Construction and Maintenance) APRIL 2018 HIGHWAY CONSTRUCTION PROGRAM State Authorization: N.C.G.S. Chapter 136 N. C. Department of Transportation (Research and Development) (Construction and Maintenance) Agency Contact Person Program

More information

Comparison of Federal and State Procurement Requirements For FEMA Public Assistance Grants to North Carolina Local Governments

Comparison of Federal and State Procurement Requirements For FEMA Public Assistance Grants to North Carolina Local Governments This document compares procurement and contracting requirements for local governments under federal law applicable to FEMA Public Assistance Grants and that under North Carolina state law. Because this

More information

Cultural Competency Initiative. Program Guidelines

Cultural 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 information

Guide to Implementing the District MOU

Guide to Implementing the District MOU District Rotary Foundation Committee Manual 7 Guide to Implementing the District MOU Rotary Reminder Pilot districts in India have different club and district MOUs and procedures, so these districts should

More information

MATERNAL AND CHILD SERVICES BLOCK GRANT TO THE STATES

MATERNAL AND CHILD SERVICES BLOCK GRANT TO THE STATES APRIL 2013 93.994 MATERNAL AND CHILD SERVICES BLOCK GRANT TO THE STATES State Project/Program: FAMILY STRENGTHENING INITIATIVE: TRIPLE P (POSITIVE PARENTING U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES

More information

Sponsored Programs Roles & Responsibilities

Sponsored Programs Roles & Responsibilities The University of Florida is committed to acting with integrity in the management of sponsored programs. The goals of this document are to provide descriptions of key individuals or units and their responsibilities

More information

Sponsored Programs Roles & Responsibilities

Sponsored Programs Roles & Responsibilities The University of Florida is committed to acting with integrity in the management of sponsored programs. The goals of this document are to provide descriptions of key individuals or units and their responsibilities

More information

Non-Federal Cost Share Match Program Grant Implementation Checklist

Non-Federal Cost Share Match Program Grant Implementation Checklist Non-Federal Cost Share Match Program Grant Implementation Checklist Non-Federal Cost Share Match Program Grant Implementation Checklist Table of Contents 1.0 Introduction... 2.0 Grant Implementation Process

More information

AFFORDABLE CARE ACT (ACA) MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING PROGRAM U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES

AFFORDABLE CARE ACT (ACA) MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING PROGRAM U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES APRIL 2017 93.505 AFFORDABLE CARE ACT (ACA) MATERNAL, INFANT, AND EARLY CHILDHOOD HOME VISITING PROGRAM State Project/Program: NURSE FAMILY PARTNERSHIP U. S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Federal

More information

Federal Fiscal Year 2019 North Texas SBDC RFP Appendix III: Financial Management and Budget Guidance 1. Financial Basis of the Program

Federal Fiscal Year 2019 North Texas SBDC RFP Appendix III: Financial Management and Budget Guidance 1. Financial Basis of the Program Federal Fiscal Year 2019 North Texas SBDC RFP Appendix III: Financial Management and Budget Guidance 1. Financial Basis of the Program The SBDC Program is funded through a Cooperative agreement with the

More information

Implementing the OMB s Super Circular (aka UGG) Presented by: Anne Fritz, Finance Director, City of St. Petersburg, Florida

Implementing the OMB s Super Circular (aka UGG) Presented by: Anne Fritz, Finance Director, City of St. Petersburg, Florida Implementing the OMB s Super Circular (aka UGG) Presented by: Anne Fritz, Finance Director, City of St. Petersburg, Florida Acknowledgement to Heather Acker, Partner, Baker Tilly, Virchow Krause, LLP for

More information

Comparison of Federal and State Procurement Requirements For FEMA Public Assistance Grants to North Carolina Local Governments

Comparison of Federal and State Procurement Requirements For FEMA Public Assistance Grants to North Carolina Local Governments This document compares procurement and contracting requirements for local governments under federal law applicable to FEMA Public Assistance Grants and that under North Carolina state law. Because this

More information

Federal Grant Guidance Compliance

Federal Grant Guidance Compliance Federal Grant Guidance Compliance SPEAKER Melisa F. Galasso, CPA mgalasso@cbh.com Cherry Bekaert LLP Learning Objectives Describe the changes in the Uniform Grant Guidance List ways to implement changes

More information

Office of Management and Budget (OMB) Uniform Guidance Policies & Procedures

Office of Management and Budget (OMB) Uniform Guidance Policies & Procedures Office of Management and Budget (OMB) Uniform Guidance Policies & Procedures Revised March 2018 Contents Uniform Guidance Basics... 1 Timeline... 1 PCC Policies & Procedures... 2 The Grant Team: Grant

More information

Grant Funding POLICY

Grant Funding POLICY Approved by: Northeastern State University Executive Cabinet Responsible Official: Pre-Award Office of Research and Sponsored Programs (918) 444-2243 RASP Website Post-Award Office of Grants and Contracts

More information

HIGHWAY PLANNING AND CONSTRUCTION RAILROAD STATION IMPROVEMENT PROGRAM. N. C. Department of Transportation Rail Division

HIGHWAY 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 information

Federal and State Monitoring Division

Federal 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 information

Federal Rules for Sponsored Programs. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200

Federal Rules for Sponsored Programs. Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 Federal Rules for Sponsored Programs Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards 2 CFR 200 Uniform Guidance (UG) The Basics Presented by Dan Evon Director

More information