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Title I, Part A and the Grants Accounting Approval Process

This presentation provides an overview of the grants accounting process for Title I, Part A and highlights the importance of communication between LEAs, program managers, and grants accounting. It covers monitoring findings, grants management, inventory monitoring, response to monitoring findings, and more.

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Title I, Part A and the Grants Accounting Approval Process

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  1. Title I, Part A and the Grants Accounting Approval Process 2016 GCEL Conference

  2. Title I, Part A and The Grants Accounting Approval Process Presented by Anthony L. Threat Title I Education Program Specialist Regina Hailey Grants Accountant Manager Georgia Department of Education

  3. SCHOOL IMPROVEMENT & DISTRICT EFFECTIVENESS

  4. Agenda • Monitoring Findings and Grants Management • Overview of Grants Accounting Process • Importance of communication between LEA’s, Program Managers and Grants Accounting • Inventory Monitoring • Monitoring Preparations • Response to Monitoring Findings • Question and answers

  5. Purpose of Presentation • Title I, Part A Guidance concerning Grant Management • Overview of the FY16 Consolidated Application Checklist and Grants Management • Overview of Consolidated Application Approval Process and Grants Management • Monitoring Findings and Grants Management • Overview of Grants Accounting Process • Importance of communication between LEA’s, Program Managers and Grants Accounting

  6. FY16 Consolidated Application Provisioning • Properly provisioned in the LEA Monitoring Application. • District Security Officer  • Superintendent • Title I Coordinator • Chief Financial Officer

  7. Internal Controls and Cash Management • CITATION: Grantees are responsible for managing the day-to-day operations of grant and sub grant supported activities. Grantees must monitor grant and sub grant supported activities to assure compliance with applicable Federal requirements and that performance goals are being achieved. Grantee monitoring must cover each program, function or activity. [2 C.F.R. Part 200]

  8. Internal Controls and Cash Management Internal Controls • The LEA ensures that it complies with--The procedures for ensuring that the LEA hassufficient internal controls to ensure federal programs compliance.

  9. Internal Controls and Cash Management Internal Controls • Title I, Part A; School Improvement 1003(a); School Improvement 1003(g) (SIG); Title I, Part C; Title I, Part, D;Title II, Part A; Title III, Part A; Title VI, Part B; Title X, Part C--McKinney-Vento Act, if applicable.

  10. Internal Controls and Cash Management Internal Controls • LEA's drawdown requests that are consistent with The Department's DE0147, and LEAs request are supported by accounting records of outlays expenditures) prior to but not more than 2 days usually of request. Payments to LEA were determined to meet immediate cash needs.

  11. Internal Controls and Cash Management

  12. Internal Controls and Cash Management

  13. Internal Controls and Cash Management Cash Management • Written policy or procedure that provides: • Internal controls to segregate duties associated with cash management, monitoring of cash management activities (including reconciliations), reimbursements are made only after costs have been incurred, or cash advances • Are made as close as is administratively possible(not more than 2 days) to actual cash outlay.

  14. Internal Controls and Cash Management Public Law 101-453, 31 U.S.C. 3335 & 6503, CMIA of 1990, 2 C.F.R. Part 200 Uniform Grants Administrative Requirements

  15. Internal Controls and Cash Management Title I, Part A Cash Management • The LEA provides evidence of methods and procedures for payment that shall minimize the time elapsing between the transfer of funds and disbursement by the grantee or sub grantee • Sub recipients’ requests for federal funds are evaluated, and drawdowns of federal cash are only for immediate needs

  16. Internal Controls and Cash Management Title I, Part A Cash Management • Evidence that LEAs do not draw funds before actual need. Excess cash balances are funds maintained at the recipient/sub recipients level in excess of immediate (usually 3 days) needs.

  17. Internal Controls and Cash Management • Evidence that LEAs do not draw funds before actual need. Excess cash balances are funds maintained at the recipient/sub recipients level in excess of immediate (usually 3 days) needs.

  18. Findings

  19. Findings

  20. Internal Controls and Cash Management Title I, Part A Cash Management • Policies/procedures that indicate how subrecipient requests are evaluated before funds are released for reimbursement

  21. Questions and Answers

  22. Helpful Resources • Title I Handbook – Current Edition • Department Web site – http://public.doe.k12.ga.us • US ED Web site – www.ed.gov • FY16 LEA Monitoring Form • Education Support Services Operations Manual

  23. Helpful Resources • 2 C.F.R. Part 200, Uniform Guidance (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards) • Education Department General Administrative Regulations (EDGAR)

  24. Title I Education Program Specialists Contact Information

  25. Grants Accounting • Manager, Grants Accounting for Title I • Regina Hailey

  26. Budgets • Budget by function and object codes • Coordinate submitting budgets within the system • Monitor Budgets(communication between LEA, Program and Grants Accounting)

  27. How will you know if grant is approved? • The grant goes through a sign-off process • Coordinator sign-off • Superintendent sign-off • Program Manager sign-off • Grants Accounting Approval

  28. When can an Amendment be Created? • An amendment can be created (by Coordinator or Grants Accounting) once a grant is in approved status. • Why would an amendment be created? • When carryover/additional allocation is added to original allocation by Grants Accounting. • When the system needs to revise how the funds were budgeted. • Follow same steps as doing an original budget

  29. When can an Amendment be created? • Outside of function code variance • 25-percent variance • Change in the scope of the program • Post audit purposes

  30. Completion Report • Grant Period-07/01/XX – 09/30/XX • Due 10/31/XX • Reporting of expenditures as of September 30th by Period • Report expenditures by function and object • Sub-grant reporting • Refunds/Cash Shortages • Request to reopen Completion Reports

  31. Completion Report

  32. Sub-Grant Expenditures

  33. Closed Grant

  34. Program Managers Status Report • Assist program managers and directors to monitor spending by grantees • Shows total percentage of grant spent based on expenditures • Read only document • Can be exported to Excel

  35. GRANTS ACCOUNTING TEAM • DELLA KILPATRICK – ACCOUNTING MANAGER (404) 656-4668 dkilpatr@doe.k12.ga.us • REGINA HAILEY – MANAGER, GRANTS ACCOUNTING (404) 656-4676 rhailey@doe.k12.ga.us • PHYLLIS RAINES – GRANTS ACCOUNTANT (404) 656-5553 praines@doe.k12.ga.us

  36. Questions and Answers

  37. Title I, Part A and the Grants Accounting Approval Process 2016 GCEL Conference

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