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

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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, assigns a Grant Development Specialist to oversee proposal development GP0100 3 Creates and maintains Grants Management Database entries S P S S S S S 4 Designate a Grant Program Manager (GPM) GP0100 AWARD PROPOSAL AND DEVELOPMENT 5 Identifies grant guidelines including cost matching, supplement, not supplant provisions, eligibility requirements GP0100 S P S S 6 7 Creates grant proposal with plan to achieve programmatic goals, leads all programmatic and financial decisions, submits award for approval by (SRC) Creates grant proposal budget complying with grantor guidelines, aligning with accepted School Action Plans, and reflecting the expected costs (and any income) to implement and achieve program goals, including direct and indirect costs, audit costs, grantorimposed cost matching requirements, maintenance of effort requirements and cost allocations S GP0100 P S S S S GP0100, GP0200, GP0300 P S P S S 8 Calculates 12 month budget including carry forward amounts for multi year awards GP0200 P P 9 Creates grant proposal evaluation plan addressing grant goals and internal District initiatives GP0100 P S P 10 Coordinates writing and timely submission of proposal, provides technical support and editorial review GP0100 P P 11 Identifies subgrantee relationships in the plan GP0500, GP0600 P S S Page 1 of 5

AWARD ACCEPTANCE & SETUP 12 Prepares resolution to accept legal responsibility for award on behalf of the District; unless formula grant or less than $5,000 GP0100 P S P 13 Creates any new required ABC account codes GP0200 P S 14 Establishes and controls the Grant Master record in Advantage GP0200 P 15 16 17 Ensures accurate loading of approved budgets/budget amendments, maintains 12 month and Award budgets in Budget Formulation Management (BFM) system and Advantage system, ensures timely budget to actual reporting Performs risk assessment in order to inform the development of a Program Compliance Monitoring plan and to allocate monitoring resources Creates Program Compliance Monitoring Tool addressing all areas of grant compliance including items such as cost matching, maintenance of effort, cost allowability, supplement not supplant provisions, eligible participants, vendors and subgrantees AWARD MANAGEMENT 18 Prepares, reviews, and submits budget amendments ensuring that cost matching requirements are met and supplantation is avoided GP0200 GP2400 GP2400 S S S S P GP0200, GP0300, GP0400 P P S R 19 Ensures program activities are allowable and that participants meet all eligibility requirements GP0500 P R 20 Encumbers funds for grant expenditures within the period of availability; cancel or reduces unused encumbrances GP0900, GP1100 P S R 21 Expends grant funds on allowable, allocable, and reasonable items that align with grant requirements GP0800 P R 22 Codes expenses properly GP2100 P S S 23 Clearly establishes and applies criteria for any program participant incentives, ensures incentives meet program cost requirements GP1300 P R 24 Identifies and allocates central office and school based employees to be funded by an award GP0800 P S R 25 Ensures personnel expenses funded with grant funds are aligned with the grant requirements and any staffing changes made during the award period do not effect compliance GP0800 P S R P Page 2 of 5

26 Determines grant funded employees' cost objectives, instructs employees on filling out proper time certification documentation, verifies accurate completion of time certification forms GP1200 P S 27 Approves allowable supplemental pay events such as professional development and extra curricular activities GP1200 P R 28 Prepares standard and limited contract proposals in accordance with all grant requirements, ensures service providers/vendors are GP0800, GP1700, eligible and have performed agreed upon services before payment is made GP1800 P R R 29 Review and approves contracts under $15,000 GP1700 P R R 30 Reviews and approves contracts over $15,000 after District's General Counsel review GP1700 P R R 31 Communicates grantor approved program procurement needs to Grant Compliance Office for procurements greater than $15,000 and less than $100,000 P S 32 33 34 Communicates grantor approved program procurement needs to Office of Procurement for assistance with bids and RFPs (requests for proposal) $100,000 Safeguards and disposes of any grant purchased equipment in accordance with grant requirements, performs annual physical inventory and prepares equipment listing Provides inventory tags for equipment over $500, records equipment for fixed asset tracking, collects physical inventory records, prepares equipment reporting for grantor Initiates, reviews and approves journal vouchers ensuring compliance with award cost principles, period of availability, supplement not supplantation provisions GP1600 P R GP2300 P P R GP2300 S P GP0400, GP1100, 35 GP1500 P S R R 36 Processes and posts approved journal vouchers GP1500 P S 37 Forecasts program cash flow needs, prepares daily cash balance worksheets, requests award reimbursements and scheduled payments, prepares invoices to grantor GP1900, GP2000 P S 38 Executes program fund draw downs GP1900 P P 39 Deposits and records award funds, program income and refunds into District accounts after receiving ABC account code verification from GBA GP1900, GP2100, GP2200 S S P 40 Compiles daily cash balance worksheets, calculates and documents any interest owed on advanced grant funds and initiates payment GP2000 P R 41 Collects and secures any program generated income, ensures income is deposited into District accounts, uses income according to grantor specifications GP2100 P S S Page 3 of 5

42 Allocates District wide refunds to appropriate accounts, notifies Treasury Department regarding amounts and ABC codes GP2200 S P S 43 Requests award extension when necessary GP1100 P S R 44 AWARD DOCUMENTATION Documents and maintains aspects of award program for which he/she has any level of responsibility in an up to date, "Audit Ready" manner and accordance with District document retention policies AWARD MONITORING GP1400 P P P P P P P P P 45 Reviews budget to actual reports to track progress and modifies programmatic and financial decisions based on evaluation results GP0200 P S S 46 Monitors cost matching data across all grants to ensure no overlap occurs GP0300 P S S 47 Monitors district wide maintenance of effort levels using PDE methodology GP0700 S P 48 Evaluates award compliance using the Program Compliance Monitoring tool developed at award outset, monitors areas including cost allowability, maintenance of effort, supplantation, subgrantees, contracts, eligibility of service providers, contractors and participants, appropriate documentation, etc. GP2400 P R R R 49 Prepare for external monitoring visits P S R S Page 4 of 5

Post Award Cloesout 50 Reviews and liquidates unused open encumbrances GP0900 P S R 51 Compiles financial data from program period for grant closeout and year end reporting GP2600 P P R S 52 Compiles and submits programmatic reports P 53 Compiles programmatic evaluations for grant closeout reporting GP2600 P P 54 Reviews, approves and submits financial and programmatic reports to grantor GP2600 P S 55 Incorporates District grant data into year end financial statements making adjusting, closing and reversing accounting entries where necessary GP2600 S P P 56 Coordinates all outside audits and resolution of any audit findings GP2500 P 57 Provides grant related data for any internal or external audits GP2500 P S S 58 Implement audit finding corrective actions P P R 59 Address MOE violations GP0700 P Other 60 Calculates unrestricted and/or restricted indirect cost rates GP0800 P Page 5 of 5