Pennsylvania Association of School Business Officials

Pennsylvania Association of School Business Officials Mailing Address: Office Location: P.O. Box 6993 2608 Market Place Harrisburg, PA 17112-0993 Harrisburg, PA 17110 Telephone 717-540-9551 www.pasbo.org FAX 717-540-1796 2015 2016 Workshop Series UNIFORM GRANT GUIDANCE * April 19, 2016 Webcast (9:30 11:30 AM) The US Office of Management and Budget (OMB) issued comprehensive grant reform rules titled, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The new requirements consolidate what was previously in eight separate OMB Circulars into a single new document. This consolidation resulted in various areas of change to the previous requirements. These new rules are being commonly called the Uniform Grant Guidance (UGG). The objective of this webcast is to assist participants with preparing for implementation of the requirements of the UGG. The UGG requirements apply to all federal awards and certain modifications to existing federal awards made after December 26, 2014. The requirements apply to awards received directly from federal agencies and federal awards passed through other entities such as the State of Pennsylvania and Pennsylvania Intermediate Units. Webcast participants will gain an understanding of what is changing under UGG and will gain the tools and resources needed to ensure compliance with the new requirements. Learn about: An analysis of the most significant change under the UGG The impact of changes on LEAs Policy and procedure changes necessary to achieve compliance with UGG Review of available resources, templates, and forms Sample policies and procedures INTENDED AUDIENCE: Business Manages, Accountants, Federal Program Coordinators SPEAKERS: Gina L. Brillhart, CPA, CFO/Assistant to the Executive Director, Lancaster Lebanon IU #13 John W. Compton, Jr., CPA, CGFM, Partner, Baker Tilly Virchow Krause, LLP Adam Hartzel, CPA, Senior Manager, Baker Tilly Virchow Krause, LLP Cindy Rhoads, UGG Coordinator, PDE Division of Federal Programs Heather Masshardt, Policy Services Manager, Pennsylvania School Boards Association ANNOUNCEMENTS: All participants must sign in on the Webcast Attendance Form found at the back of the handout packet for attendance/credit tracking. The site coordinator is asked to collect and submit information on every participant at your site. For credit to be given, forms must be returned to PASBO by April 26. Your webcast experience will be only as good as your Internet connection. If you are having technical difficulties, close all other browsers on your desktop and reconnect, or restart your computer. If you are disconnected at any time during the program, please repeat the log on procedure to reconnect. You can submit a question at any time using the Chat function at the left side of your screen type your question in the message box and click on Enter to send. Please track your CEU credits for PASBO Professional Registration. (Professional Registration CEUs = 1) Your evaluation of this program is important to us. The primary contact will receive an evaluation link via email. Please provide feedback to ensure that PASBO programs are meeting your needs. This program is being recorded to provide access to those not able to participate in the live program and serve as a review tool. Find information in your handout and check out the PASBO Store at http://www.pasbo.org/store_home.asp for other webcast titles. Thank you for your participation! PASBO Webcast Presentation 1

Pennsylvania Association of School Business Officials Uniform Grant Guidance April 19, 2016 Webcast 9:30-11:30 AM For Internet audio go to the Start tab and click CONNECT If you prefer to listen by phone go to the Start tab, dialin using the numbers provided, then click I AM DIALED IN 1 Presenters Gina L. Brillhart, CPA, CFO/Assistant to the Executive Director, Lancaster Lebanon IU #13 John W. Compton, Jr., CPA, CGFM, Partner, Baker Tilly Virchow Krause, LLP Adam Hartzel, CPA, Senior Manager, Baker Tilly Virchow Krause, LLP Heather Masshardt, Policy Services Manager, Pennsylvania School Boards Association Cindy Rhoads, UGG Coordinator, PDE Division of Federal Programs 2 PASBO Webcast Presentation 2

Today s Session Part 1 Significant Changes and the Impact on LEAs John W. Compton, Jr., CPA, CGFM Partner, Baker Tilly Virchow Krause, LLP Adam Hartzel, CPA Senior Manager, Baker Tilly Virchow Krause, LLP Part 2 SEA/LEA Requirements Cindy Rhoads UGG Coordinator, Federal Programs Division, PDE Part 3 Policies, Procedures, and Resources Heather Masshardt Policy Services Manager, PSBA Gina L. Brillhart CFO/Assistant to the Executive Director, IU13 3 Part 1: Significant Changes and the Impact on LEAs John W. Compton, Jr., CPA, CGFM Partner, Baker Tilly Virchow Krause, LLP Adam Hartzel, CPA Senior Manager, Baker Tilly Virchow Krause, LLP 4 PASBO Webcast Presentation 3

UGG Effective Dates December 26, 2013 Published in Federal Register December 26, 2014 Administrative and Cost Principles effective System wide changes New Awards Increments added to existing awards Fiscal Years beginning after December 26, 2014 Audit requirement changes Fiscal Years beginning after June 30, 2017 Procurement changes 5 Objectives of New Guidance Reduce administrative burden Improve the integrity of financial management Strengthen accountability for federal dollars Increase impact and accessibility of program Reorient recipients toward achieving program objectives Award grants based on merit Increase management focus on performance outcomes Streamline rules governing federal funds Reduce fraud, waste and abuse through single audit tool 6 PASBO Webcast Presentation 4

Streamlining Circulars and Guidance The following OMB Circulars are superseded: A 21, Cost Principles for Educational Institutions Sections of A 50, Audit Follow Up, related to Single Audits A 87, Cost Principles for State, Local and Indian Tribal Governments A 89, Federal Domestic Assistance Program Information A 102, Awards and Cooperative Agreements with State and Local Governments A 110, Uniform Administrative Requirements for Awards and Other Agreements with Institutions of Higher Education, Hospitals, and Other Nonprofit Organizations All OMB guidance now streamlined in 2 CFR 200 A 122, Cost Principles for Non Profit Organizations A 133, Audits of States, Local Governments and Nonprofit Organizations 7 Three Major Sections Reforms to administration requirements (subparts A-D) Reforms to cost principles (subpart E) Audit requirements (subpart F) Subpart A, 200.XXX Acronyms and Definitions Subpart B, 200.1XX General Subpart C, 200.2XX Pre Award Federal Subpart D, 200.3XX Post Award Recipients Subpart E, 200.4XX Cost Principles Plus, 11 Appendices Subpart F, 200.5XX Audit Requirements 8 PASBO Webcast Presentation 5

UGG Administrative Requirements Items getting the most attention: 200.23 Contractor replaces vendor 200.303 Internal control guidance within administrative requirements 200.317 200.326 Procurement requirements 200.330 200.332 Subrecipient monitoring Cost Principles 200.412 200.414 Direct and indirect costs 200.430 Compensation, personal services 9 UGG Auditee Responsibilities 1. Schedule of Expenditures of Federal Awards (SEFA) a. Starting point for single audit testing b. Preparation of the SEFA (2 CFR 200.510) c. Must include: Total federal awards expended Amounts provided to subrecipients All other non cash awards food commodities donated property others Total for each CFDA number and cluster of programs Pass through entity ID number 10 PASBO Webcast Presentation 6

UGG Auditee Responsibilities 2. Schedule of Expenditures of Federal Awards (SEFA) New Notes to the SEFA (2 CFR 200.510) Use of indirect cost rate Loan and Loan guarantees at end of period 3. SEFA Important notes about the SEFA Reconcile to accounting and other records Auditor uses the SEFA to base the performance of risk assessments and selection of major programs Completeness and accuracy is critical 11 UGG Auditee Responsibilities 4. Financial Management System Auditee financial management system must provide for the following (2 CFR 200.302): Identification of all federal awards. Include: Catalog of Federal Domestic Assistance (CFDA) title and number Federal award identification number and year Federal awarding agency Pass through entity (PTE), if applicable Accurate, current, and complete disclosure of the financial results 12 PASBO Webcast Presentation 7

UGG Auditee Responsibilities 5. Internal Control and Compliance Requirements Establish and maintain internal control over federal programs Comply with federal statutes, regulations, federal awards Evaluate and monitor compliance Take prompt action when non-compliance is identified Safeguard protected personally identifiable information (PPII) 13 Internal Controls Changes Required to establish and maintain effective internal controls over federal programs Section 200.303 (Previously only in single audit requirements) COSO and federal green book tied in although Q&A clarifies usage as best practice 14 PASBO Webcast Presentation 8

Internal Controls Requirements for Written Policy/Procedure: 1. Cash Management Procedure (200.302) 2. Allowability of Costs Procedures (200.302) 3. Conflict of Interest Policy (200.318) 4. Procurement Procedures (200.319) 5. Travel Policy (200.474) 6. Subrecipient Monitoring Procedure (200.331) 15 Process vs. Control Process Narrative A written description of business practices to create, record, transfer, or change information. Control Documentation A written description of methods to prevent, detect, or correct errors from occurring. A process narrative details the steps required from initiation to completion to achieve an objective. May include: Control objective type Preventive Detective Owner Frequency 16 PASBO Webcast Presentation 9

Cost Principles Factors Section Costs must be reasonable (prudent person test) 200.404 Costs must be allocable (charged in accordance with relative benefit received) Costs must be net of applicable credits (purchase discounts, rebates, allowances, recoveries, refunds, adjustments) 200.405 200.406 Certain costs require prior written approval 200.407 Unallowable costs (if identified after paid, must be refunded) 200.410 17 17 Cost Principles Time & Effort Changes Focus on high standards for maintaining strong internal controls to justify costs of salaries and wages Section 200.430 Flexibility in process used to meet those standards 200.430 Personnel activity reports not specifically required focus shifted to appropriate internal controls in place Internal controls must exist to ensure adjustments are made so final amounts charged to federal awards are proper 200.430 200.430 18 18 PASBO Webcast Presentation 10

Considerations Time & Effort Time distribution records must be maintained for all employees: Paid in whole or in part with federal funds Used to meet a match/cost share requirement Cannot be based on budgeted distributions alone needs to be supported by actual hours worked. Budgets may need adjustment. Include all time worked for the organization to calculate what portion relates to federal awards. Nonexempt employees must also prepare records indicating the total number of hours worked each day. In addition to the allocation of time, need to continue to consider controls over existence of employees, reasonableness of compensation If previous system of controls worked well, no changes may be needed. 19 Cost Principles Direct and Indirect Category Direct costs are defined as those costs that can be identified specifically with a particular grant award (or cost objective) Indirect costs are those incurred for a common or joint purpose benefitting more than one cost objective Section 200.413 200.414 20 20 PASBO Webcast Presentation 11

Cost Principles Direct & Indirect Changes Clarification that administrative costs may be treated as direct costs when they meet certain conditions Provision for de minimis indirect rate of 10% of modified total direct costs (MTDC) for those who have never had a negotiated indirect rate For those with negotiated rates, requires federal agencies to accept (usually) Section 200.413 200.414 200.414 Entities may apply for a negotiated rate at any time 200.414 Existing negotiated rates may be extended for up to four years 200.414 Pass through entities required to provide indirect cost rate to subrecipients 200.331 21 Interest on Federal Funds Changes Payment of interest earned on federal funds Up to $500/year may be retained by recipient for administrative costs Amounts in excess of that should be paid to one central federal agency (HHS) Section 200.305 22 PASBO Webcast Presentation 12

Technology & Record Retention Changes Section Defined that computers are considered supplies, not equipment 200.940 Flexibility in electronic document retention, with associated internal controls Grant documentation should be retained for a minimum of 3 years from date of submission of final reports 200.335 200.333 23 New Procurement Standards Effective Date originally December 26, 2014; revised to allow for a grace period Two full fiscal years after the effective date of Uniform Guidance Calendar year grace period ends December 31, 2016 June 30 th fiscal year grace period ends June 30, 2017 Compliance with the old or new standard must be documented each year of the grace period. Auditors will review procurement policies and procedures based on the documented standard. Still a work in process More information to come from PASBO, PSBA, and DFP in the coming months 24 PASBO Webcast Presentation 13

Subrecipient Monitoring Definitions Subrecipient a non Federal entity that receives a subaward from a pass through entity to carry out part of a Federal program Contractor an entity that receives a contract as defined in 200.22 Contract (terminology of vendor no longer used) Pass through entity must make case by case determination whether each agreement it makes for disbursing federal funds is a subrecipient or contractor, which should also be documented. Nature of relationship trumps what the agreement is called! 25 Subrecipient Monitoring Changes Section Heightened focus on subrecipient monitoring 200.331 26 Various required elements of subaward Mandatory risk assessment to determine appropriate monitoring Verify subrecipients have audits, if required Review audit results and adjust pass through entity records, if needed Determine necessary action for subrecipient noncompliance, follow up, issue management decision PASBO Webcast Presentation 14

Subrecipient Risk Assessment & Monitoring Factors to Consider in Evaluating Subrecipient Risk: Prior experience with same or similar subawards Results of previous audits Whether new or substantially changed personnel or systems Extent and results of Federal awarding agency monitoring Monitoring must include: Reviewing financial and performance reports required by the pass through entity Follow up and ensuring timely and appropriate action on deficiencies Issuing a management decision for audit findings 27 Pass Through Entity Requirements Determine if subrecipient or contractor Clearly identify subawards to subrecipients Provide certain subaward information at time of subaward Evaluate each subrecipient s risk of noncompliance Consider imposing specific subaward conditions Monitor activities of subrecipients Verify the subrecipient is audited Consider results of subrecipient audits Consider taking enforcement action for noncompliant subrecipients 28 PASBO Webcast Presentation 15

Single Audit Changes Effective for years ending on and after December 31, 2015; for June 30 th fiscal years, June 30, 2016 (no early implementation) Single audit threshold raised from $500,000 to $750,000 Low risk auditee criteria updated Threshold for Type A program raised from $300,000 to $750,000 Questioned costs threshold raised to $25,000 (known or likely) and requires description of calculation Findings require perspective section (isolated, prevalent, type of sampling used) Repeat findings require identification as repeat and the prior finding reference number 29 What Hasn t Changed? Federal due date is still nine months after fiscal year end. Any future changes would require a change in federal law (not currently proposed). An entity with strong internal controls and few audit findings will likely have fewer high risk Type A programs 30 PASBO Webcast Presentation 16

Has always been important even more so now! What has changed: SEFA Section 200.510 Include total amount provided to subrecipients for each federal program What hasn t changed: Prepared by auditee For the same entity/time period as the basic financial statements Reconciled or reconcilable to underlying accounting records/financial statements 31 SEFA Section 200.510 Include at a Minimum: List individual federal programs by federal agency. For a cluster, list individual federal programs within the cluster Identify the pass through entity and related identification number Include total amount provided to subrecipients for each federal program Provide total federal awards expended by individual program/cluster For loan or loan guarantee programs, identify in the notes to the schedule the balances outstanding at year end Notes to describe the significant accounting policies used in preparing the schedule 32 PASBO Webcast Presentation 17

Coverage Requirements Type of auditee Current (A 133) New (UGG) Not low risk 50% 40% Low risk 25% 20% 33 Tips for Preparing for Your Single Audit Gather and summarize grant information Have an accurate SEFA ready for the auditor Know whether awards are subject to pre Uniform Guidance or Uniform Guidance Document your policies, procedures, and controls Documentation drives quality and compliance Staff working on federal programs need to be trained in Uniform Guidance administrative requirements and cost principles Use resources available such as webinars, articles, etc., to verify management stays up to date on the requirements Review of the OMB Compliance Supplement, contracts, etc. Review the Uniform Guidance FAQs Provides clarifications, effective dates, etc. 34 PASBO Webcast Presentation 18

Tips for Preparing for Your Single Audit File financial and performance reports in a timely manner Late reports often indicate weaknesses in grant management systems Late reports are red flags that may invite scrutiny If auditee is a Pass Through Entity (PTE): Identify all subrecipients Risk assessments Ensure subawards meet requirement Develop monitoring files Site visits Contracts Cross agency information Single audit reports Correspondence on issue resolution 35 Common Audit Findings Lack of written documentation UGG requires written documentation: Cash management Procurement Subrecipient monitoring Conflict of interest Time and effort reporting Travel Payroll time and effort reporting UGG includes strong emphasis on internal controls Review allocation methodologies for compliance 36 PASBO Webcast Presentation 19

Common Audit Findings Federally Purchased Capital Assets Tracking of capital assets required Documentation requirements: Description Serial number or identifying number Source of funding Title Acquisition date Cost % of federal participation Location Use and condition Disposition data 37 Common Audit Findings Subrecipient Contracts Missing required data elements in pass through contracts Lack of risk assessment process Risk assessment must be documented Annual evaluation (re evaluation) Identification of Uniform Guidance Awards Separate identification of pre and post UG awards 38 PASBO Webcast Presentation 20

Polling Question 1 In which Uniform Guidance topic would your organization most like to see additional training? a. Administrative Requirements b. Cost Principles c. Procurement d. Subrecipient Monitoring 39 Part 2: SEA/LEA Requirements Cindy Rhoads UGG Coordinator, Federal Programs Division, PDE 40 PASBO Webcast Presentation 21

SEA Requirements SEA Risk Analysis (200.331(b)) SEA Monitoring (200.331(d )) SEA Performance Reporting (200.328(1)) Required Policies and Procedures 41 SEA Risk Analysis SEA MUST evaluate each subrecipient s risk of noncompliance with federal statutes, regulations and the terms and conditions of the subaward for purposes of subrecipient monitoring. Must occur prior to making awards 42 PASBO Webcast Presentation 22

Areas of Risk to Consider Prior experience with same or similar grants Results of previous audits Single Audits Changes in personnel or substantially changed systems Monitoring Findings Any other fiscal/administrative considerations specific to a particular grant (program office discretion) 43 Assessment of Risk Monitoring Tools Additional Technical Assistance On site Reviews of Subrecipient Program Operations Verify every subrecipient is audited as required by Section F of UGG 44 PASBO Webcast Presentation 23

Remedies for Noncompliance Impose additional conditions to grants (200.207) Require payments as reimbursement rather than advanced payments Provide evidence of acceptable performance within a given performance period More detailed financial reports Additional project monitoring Requiring LEA to obtain technical or management assistance Establishing additional prior approvals Must notify subrecipient in writing of the nature, reason, action required and timeline for all additional conditions imposed. 45 Remedies for Noncompliance If additional conditions do not work: Temporarily withhold cash payment pending correction of deficiencies Disallow all or part of the cost of the activity or action not in compliance Wholly or partly suspend or terminate the Federal award Initiate suspension or debarment proceedings Withhold further federal awards for the project or program Take other remedies that are legally available 46 PASBO Webcast Presentation 24

Subrecipient Monitoring SEA must monitor the activities of the subrecipient as necessary to ensure the subaward is used for authorized purposes, in compliance with Federal statutes, regulations and the terms and conditions of the subaward. Pass through monitoring must include: Review of required financial and programmatic reports Follow up and ensuring that the subrecipient takes action on all deficiencies found through monitoring, audits, onsite reviews or other means. Issue management decisions for audit findings. 47 Performance Goals Major change in UGG focuses on performance rather than compliance Subrecipients will be required to submit a performance report for all federal grant programs (Fall 2016) Focus on progress toward meeting performance measures for federal grants If not met, why? Additional information required by Federal awarding agency. 48 PASBO Webcast Presentation 25

Required Policies/Procedures Written Cash Management Procedure 200.302(b)(6) & 200.305 Written Allowability Procedures 200.302(b)(7), including Written Method for Conducting Technical Evaluations of Proposals and Selecting Recipients 200.320(d)(3) Written Conflict of Interest Policy 200.318(c) Written Procurement Procedures 200.319(c) Written Travel Policy 200.474(b) 49 Resources Available for Sharing by DFP Brustein & Manasevit Templates Philadelphia School District Templates UGG Monitoring Tool Administrative Manual Website: www.pafpc.org 50 PASBO Webcast Presentation 26

Additional Training DFP Regional Meetings (Fall 2016) Federal Programs Annual Conference May 1 4, 2016 Seven Springs www.pafpc.org Onsite Technical Assistance 51 Polling Question 2 What written Board approved policies are required by the Division of Federal Program? a. Procurement and Travel b. Conflict of Interest and Travel c. Allowability of Costs and Cash Management d. Subrecipient Monitoring and Procurement 52 PASBO Webcast Presentation 27

Part 3: Policies, Procedures, and Resources Heather Masshardt Policy Services Manager, PSBA Gina L. Brillhart CFO/Assistant to the Executive Director, IU13 53 Policy or Procedure? Policy A clear statement that sets forth the purposes and prescribes, in general terms, the organization and programs of a school system Creates a framework within which the staff can discharge assigned duties Directs the school entity s course of action Directs what is required for the school entity: What is required by state and federal laws, regulations and court decisions? What is necessary for legal liability? What is the directive of the Board? 54 PASBO Webcast Presentation 28

Policy or Procedure? Procedure or Administrative Regulation Tool to implement policy Precise statement with specific details, related to a specific issue Directive for staff actions Subject to administrative changes without Board approval Individual responsibilities Specific actions and timelines Step by step procedures District wide or building specific 55 56 PASBO Webcast Presentation 29

UGG Policies 626. Federal Fiscal Compliance 626.1. Travel Reimbursement Federal Programs 827. 808. Conflict of Interest Operations section, aligned with the Fraud policy (828) Food Services (provided to members) Related to federal funds/procurement also Additional updates based on USDA requirements Administrative Regulations also provided to members 57 UGG Procedures Costs/Obligations/Property Management Procurement Allowability of Costs Cash Management Subrecipient Monitoring 58 PASBO Webcast Presentation 30

What to Do Next Web based system access policies through the system and copy into draft area to develop for your school entity Notification and access given to Superintendent/Director and Board Secretary Work with school solicitor, federal programs coordinator, business office to customize the policies and procedures to your school entity Language preceded by brackets { } indicates options you should choose or omit Policies require Board approval waive second reading if necessary *PSBA s UGG policies and procedures are being provided to all school districts/ius/ctcs contact policyprograms@psba.org 59 Polling Question 3 Have you reviewed your food service procedures and processes with both the new UGG and USDA requirements? a. Yes, we are getting everything updated b. No, but we know where we need to start c. No, we need more assistance in this area d. I didn t know there were any differences 60 PASBO Webcast Presentation 31

Samples Samples of the policies and procedures discussed today can be found on the PASBO site for this webinar. Note: Manual will be available April 29 th. 61 Resources OMB Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Uniform Grant Guidance (UGG) Uniform Guidance Document link: https://www.federalregister.gov/articles/2013/12/26/2013 30465/uniform administrativerequirements cost principles and audit requirements for federal awards E CFR link: http://www.ecfr.gov/cgi bin/textidx?sid=851fc57edf5b684e13dc71eff5caaaaf&node=pt2.1.200&rgn=div5 FAQ link: https://cfo.gov/wp content/uploads/2014/08/2014 08 29 Frequently Asked Questions.pdf COFAR Agency Exceptions link: https://cfo.gov/wp content/uploads/2014/12/agency Exceptions.pdf 62 PASBO Webcast Presentation 32

Additional Resources Uniform Guidance e CFR Accessible via ecfr.gov Council on Financial Assistance Reform (COFAR) webpage Accessible via cfo.gov Office of Management and Budget Policy statements Accessible via whitehouse.gov This includes text comparisons for cost principles and audit requirements. Federal Compliance Supplement Accessible via whitehouse.gov 63 Time for Questions Send text questions using the Chat function at the left side of your screen. Type message in box and click Enter to send. 64 PASBO Webcast Presentation 33

REMINDER: Webcast sites are asked to have every participant sign in on the Attendance Form and return to the PASBO Office for attendance and credit purposes. Forms must be received by April 26. Thank you for your participation! 65 Join us for these upcoming programs: ELEMENTS OF SCHOOL LAW & ORGANIZATION April 26/Kulpsville; April 28/Mars HOW TO NAVIGATE EMPLOYEE LEAVES April 29/Mars; May 4/Kulpsville; May 5/Grantville ELEMENTS OF PURCHASING* May 10/Harrisburg SUCCESSFUL ONLINE TESTING May 12/Webcast ELEMENTS OF TRANSPORTATION* May 17/Harrisburg STUDENT ACTIVITY ACCOUNTING May 18/Webcast STARTING A DISTRICT FOUNDATION May 24/Webcast For info, visit www.pasbo.org/workshops 66 PASBO Webcast Presentation 34

UNIFORM GRANT GUIDANCE Webcast Recording Order Form The US Office of Management and Budget (OMB) issued comprehensive grant reform rules titled, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards. The new requirements consolidate what was previously in eight separate OMB Circulars into a single new document. This consolidation resulted in various areas of change to the previous requirements. These new rules are being commonly called the Uniform Grant Guidance (UGG). The objective of this webcast is to assist participants with preparing for implementation of the requirements of the UGG. A recording of the webcast program will be available for download approximately one week after the program date. Whether you use it as a review or share it with fellow employees unable to attend the live webcast, the information is at your fingertips! Fill out and send your order form to PASBO today! Name: Title: School Entity/Employer: Address: City: State: Zip: Phone: Ext. Fax: Email: Attendee Early Bird Discount Offer May 3 deadline! Webcast Attendee by May 3* Non Attendee or after May 3 (*Available to paid webcast attendees only) Online Access @ $10 PASBO Member Online Access @ $40 Plus sales tax if applicable $ Non member Online Access @ $65 Plus sales tax if applicable $ Total Amount Due $ Total Amount Due $ METHOD OF PAYMENT (Select one Payment required with order) Check Made Payable to PASBO Credit Card Account Number: Expiration: Cardholder s Name: Signature: Check out other available webcast recordings at http://www.pasbo.org/store_home.asp PASBO Webcast Presentation 35

PASBO Webcast Attendance Form ALL ATTENDEES SIGN IN ON THIS SHEET Use this form to submit the names of all attendees viewing the webcast at your location. All participating LEAs will be charged one webcast registration fee. (There is NOT a fee for additional attendees from the same LEA.) Webcast Date: 4/19/16 Webcast Title: Uniform Grant Guidance Paid Registrant: Registrant s LEA/organization: You must sign in on the form below (including the paid registrant if watching the program) to be counted as attending. If you are requesting PASBO CEU or Accountant CPE Credit, you must check the appropriate column and provide your email address. By completing below, I certify that I participated in the entire live webcast presentation. PRINT NAME CLEARLY JOB TITLE SCHOOL/ORGANIZATION EMAIL (Required for Credit) CEU Credit CPE Credit Please return this form no later than 7 days following the program date by ONE of the following methods. Scan and email to kpierich@pasbo.org Fax to 717 540 1796 (Cover sheet is not required) Mail to PASBO, 2608 Market Place, Harrisburg, PA 17110 CPE Certificates will be mailed. Credit is available for the live program only, not the recording. P:\Workshops\15 16\WEBCASTS\WebcastAttendance CPE.doc PASBO Webcast Presentation 36