21 st CENTURY COMMUNITY LEARNING CENTERS PROGRAM FY13 Common Reimbursement Request Errors

1. 21st CENTURY COMMUNITY LEARNING CENTERS PROGRAMFY13Common Reimbursement Request Errors Tehsin Akram Budget Analyst 2 August 8, 2012

2. Reimbursement Checklist • Was service rendered/Were goods received in FY13? • Expense – budgeted? Aligned with program objectives? (If unbudgeted, but material – consult with GaDOE, even if budget amendment is not required) • Invoice - sufficiently detailed? • Service completed? In accordance with contract? • Describes service/goods in detail? Rate per hour? • Date-wise number of hours by site • Is attendance data in Cayen Afterschool21 up-to-date? Facilitate easy cross check with GAORS (activity/session name)? • If invoice contains both 21st CCLC and non-21st CCLC items, label/’circle’ 21st CCLC items • Program Director’s signature of approval on the Invoice • Description on Purchase Order indicates purpose of the purchase

3. Reimbursement Checklist (Cont’d…) • 21st CCLC/non-21st CCLC expenses have been prorated and are accurately supported by documentation/calculations • Remember to update inventory list when purchasing inventory items and affix inventory tag on the item • Maintain appropriate documents of record (e.g., POs, contracts, lessons plans, hiring agreements, competitive quotes ) even if not required for GAORS • Expenses that should not be charged if you are already charging Indirect Cost

4. Reimbursement Checklist (Cont’d…) • If using ‘standard’/projected/budgeted rates – remember to carry out analysis and adjustments on a quarterly basis • Refreshments: • Light and nutritional • For parent involvement activities only • Not allowed for professional development events • Current GaDOE cap: $3.50 per person/event • Tips - unallowable • Prior approval required from GaDOE for program to charge student fees/tuition and special technology items such as iPads • When nearing end of FY, check for ‘missing’/in-transit invoices from vendors

5. Reimbursement Checklist (Cont’d…) • Seek reimbursement for mileage (not fuel) • Do no implement multi-year contracts (that span multiple FYs) • Remember to disburse checks to vendors/suppliers right away and follow-up with bank statement reconciliations • Field trip timing should not be in conflict with regular school hours • Unallowable (general cases): • Karate uniforms, belts • Drama/play costumes • Giveaways, door prizes, incentive-type items

6. Reimbursement Checklist (Cont’d…) • GAORS: • Upload only Adobe Acrobat (PDF) files • Use unique invoice numbers • Use ‘Year’, ‘School Name’ and ‘Invoice No.’ suffix coding scheme to delineate multiple grants (Note: use your accounting system/Excel worksheet to track expenses and balances by grant) • Please refer to our FY13 Chart of Accounts [Copy of Chart of Accounts is on the training CD]

7. Reimbursement Checklist (Cont’d…) • Time and Effort • Time sheet hour calculations – accurate? Rounding up of time – as per your written policy? • Employee and supervisor signatures on all time sheets? • Corrections on time sheets (and any document for that matter) being counter signed with full signatures? • Use clear terms such as hours:minutes instead of non-standard terms such as ‘sessions’

8. Reimbursement Checklist (Cont’d…) • Time and Effort cont’d… • Payment to Program Director – authorized by someone of higher/appropriate authority? • Personnel Activity Reports (PARs) or Semi-Annual Certifications? • If someone has multiple cost objectives: PARs • If someone has single cost objectives: Semi-Annual Certification • Non-profits: PARS (Note: Please refer to the “21st CCLC Time and Effort Reporting July 2012” presentation for more details)

9. Examples of Common Reasons for Rejections in GAORS • Essential supporting documents missing • Tips/gratuities • Trip to amusement park/field trip not aligned with program objectives • Refreshment expense that does not meet criteria • Un-allocable expense (e.g., maintenance expense for van used for 21st and non-21st CCLC without adequate documentation) • Installation of PABX telephone system/new landline telephone line and permanent fixtures • Program Director’s signature of approval missing on invoices • Prepaid expenses/advances/deposits (ahead of field trip/workshop date)

10. Frequent Reasons for GAORS Rejections (Cont’d…) • Missing ‘zero-balance’ hotel bill • Job embedded professional development expense without GaDOE pre-approval • Field trip: missing flyer/brochure • Background check carried out without Purchase Order (or equivalent authorization from Program Director) • Expenses not separated by grant (cohort year) year • Missing or incorrect grant (cohort year) information

11. Questions?