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School Improvement Grant Fiscal Compliance Guidance. Compliance Monitoring. Three Levels of Compliance Monitoring: Federal – programmatic and fiscal State – Arizona Office of the Auditor General Arizona Department of Education – fiscal and compliance monitoring of subrecipients. - PowerPoint PPT Presentation
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SCHOOL IMPROVEMENT GRANT FISCAL COMPLIANCE GUIDANCE
COMPLIANCE MONITORING
Three Levels of Compliance Monitoring:
Federal – programmatic and fiscal
State – Arizona Office of the Auditor General
Arizona Department of Education – fiscal and compliance monitoring of subrecipients
ADE COMPLIANCE MONITORING
1. Compliance Monitoring Visits - It is anticipated that each LEA will receive one or more visits during the 3 year cycle.
2. Continuous and ongoing compliance monitoring:
ALEAT Review of Monthly Cash Management Reports SIG Monthly Progress Report Required Quarterly Reports Review of Completion Report
COMPONENTS OF FISCAL COMPLIANCE
SIG Budget and Budget Amendments Cash Management Record Keeping Time & Effort Fixed/Capital Assets ARRA Reporting ADE Online Professional Development
Registration
SIG BUDGET AND BUDGET AMENDMENTS(ADE GRANTS MANAGEMENT HANDBOOK)
All SIG Expenditures must be included in your LEA’s SIG Budget.
Budget Amendments - periodic adjustments to your LEA’s Budget may be needed. Before submitting a Budget Amendment, the LEA
should consult with the School Improvement Office. The deadline is 90 days prior to the project end date
= April 2nd for SIG projects. Budget Amendment should be completed using the
appropriate format. Amendment # Date Narrative that adequately describes What, Why,
Where Other Supporting Information
CASH MANAGEMENT REPORTS(ADE BUSINESS RULES & ADE GRANTS MANAGEMENT HANDBOOK)
Cash Management Report must be submitted between the 1st and 18th of each month
LEA reports two pieces of data: Project Cash Balance Project encumbrances for the next 30 days
Potential Non-Compliance Issues: Non-Submittal Positive Cash on Hand Irregular Payments
RECORD KEEPING
General Ledger Should include the following information where
applicable: Account Code Purchase Order Number and Purchase Date Invoice number and Invoice Date Purchase Amount Vendor name
Source Documents The LEA must maintain source documentation that
supports all subgrant expenditures such as: Receipts/Invoices Purchase Orders Contracts Payroll Documentation
TIME AND EFFORT REPORTING(OMB CIRCULAR A-87 & A-122)
State, Local, and Indian Tribal Governments (OMB Circular A-87) Semi-Annual Certification
Where employees are expected to work solely on a single Federal award or cost objective
Monthly Personnel Activity Report Where employees work on multiple activities or
cost objectives
Non-profit Organizations/Community Based Organizations (OMB Circular A-122) Monthly Personnel Activity Report
All employees funded with federal funds regardless whether the employee is funded 100% or split effort.
FIXED/CAPITAL ASSETS(USFR VI-E-2 OR USFRCS VI-E-2)
LEA should prepare a detailed list of general fixed/capital assets including computers, printers, servers and other capital items with a cost greater than $1,000.
List should include: Property identification tag Description Serial # Funding source Purchase date Cost Location
Items should also be tagged.
ARRA REPORTING REQUIREMENTS
LEA’s receiving ARRA funds must submit the ARRA assurances form annually
LEA’s must also submit quarterly reports
Visit Grants Management ARRA Recipient Reporting Requirements webpage for more info:
https://www.ade.az.gov/gme/Additional_Information/ARRARecipientReportingRequirements.asp
ADE ON-LINE PROFESSIONAL DEVELOPMENT REGISTRATION
(GENERAL GUIDANCE)
Check with your business office
Send a copy of your purchase order to ADE
Register on-line for the conference in question
ADE ON-LINE PD REGISTRATION(CONTINUED)
Please inform your Business Office of your registration promptly.
A confirmation number is required on the day of the event and should also be included on your purchase order.
A registration fee is charged for all registrants, including those who do NOT SHOW and have not canceled in writing 7 days prior to event start date.
All cancellations must be received in writing 7 days prior to the first day of the workshop for a refund.
IF STAFF MEMBER IS NOT ATTENDING
Cancelations Replacements
ADE needs to receive the request in writing prior to event cut-off date.
Without receipt in writing, the LEA is responsible for payment regardless of staff members attendance or intentions.
ADE needs to receive the request in writing preferably prior to event cut-off date.
The new attendee needs to register for the training in question.
Without receipt in writing, the LEA is responsible for payment regardless of staff members attendance or intentions.
SOURCES
ADE Business Rules
School Districts: https://www.ade.az.gov/Guidelines/EX-22.pdf
Charter Schools: https://www.ade.az.gov/Guidelines/EX-21.pdf
ADE Grants Management Handbookhttps://www.ade.az.gov/Guidelines/EX-15.pdf
ADE Grants Management Federal Fiscal Requirements
https://www.ade.az.gov/gme/Additional_Information/FederalFiscalRequirement.asp
ADE Grants Management ARRA Recipient Reporting Requirementshttps://www.ade.az.gov/gme/Additional_Information/ARRARecipientReportingRequirements.asp
SOURCES(CONTINUED)
Uniform System for Financial Records for Arizona School Districts (USFR)http://www.auditorgen.state.az.us/manuals_schooldistrict.htm
Uniform System for Financial Records for Arizona Charter Schools (USFRCS)http://www.auditorgen.state.az.us/manuals_charter.htm
OMB Circular A-133 http://www.whitehouse.gov/omb/rewrite/circulars/a133/a133.html
OMB Circular A-87http://www.whitehouse.gov/omb/rewrite/circulars/a087/a87_2004.html
OMB Circular A-122http://www.whitehouse.gov/omb/circulars_a122_2004/
BUDGET &FISCAL TEAM CONTACT INFO.
Bruce J. Groll, Education Program Director - Finance
[email protected](602) 364-2302
C.J. Beckstrom, Education Program Specialist - Budget & Compliance
[email protected](602) 364-2656
Betty Helm, Education Program Specialist - Accounting
[email protected](602) 364-2308