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Federal and State Monitoring

Federal and State Monitoring. Title I Directors Conference September 2014. OMB Omni Circular and Time and Effort Documentation. Topics of Interest. Overview of OMB Uniform Administrative Requirements, Cost Principals and Audit Requirements for Federal Awards Time and Effort.

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Federal and State Monitoring

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  1. Federal and State Monitoring Title I Directors Conference September 2014

  2. OMB Omni Circular and Time and Effort Documentation

  3. Topics of Interest • Overview of OMB Uniform Administrative Requirements, Cost Principals and Audit Requirements for Federal Awards • Time and Effort

  4. OMB Super Circular • Subrecipient Monitoring • Compensation Personal Services • Single Audit Requirements – Threshold • Written Policies and Internal Controls

  5. Super Circular Subrecipient Monitoring – Risk Assessment • Prior Experience with same or similar awards • Results of previous audits • Is the LEA required to have a A-133 Audit • New Personnel or substantially changed systems • The results of Federal awarding agency monitoring

  6. Super Circular Compensation Personal Services • Increases emphasis on internal controls of subrecipient for personnel cost. • Provides less prescriptive guidance on documentation

  7. Super Circular Single Audit Requirements – Threshold • Increases the Requirement for an A-133 Audit from current level of $500,000 to $750,000

  8. Super Circular Written Policies and Internal Controls • Increased requirements for written policies for Federal Grants • Increased emphasis on LEA’s Internal Control Structure

  9. Time and Effort Requirements • For any staff paid from a federal grant, the grant rules requires that time and effort certification be maintained.

  10. Required Time and Effort Documentation • Semiannual Certification • Single Cost Objective • Works on one Federal Award • Totally funded by Federal Award

  11. Required Time and Effort Documentation • Personnel Activity Report – PAR • Multiple Cost Objective • Works on more than one Federal Award • Is split funded

  12. Reminders for Time and Effort • Documented Policy and Procedures for Time and Effort • Ongoing Training of Staff Regarding Time and Effort • Maintaining Time and Effort Records

  13. Time and Effort Findings • Not accounting for changes in position, duties or funding source • Reporting according to how ratios were budgeted when different from actual • Reports not reviewed or signed by appropriate staff

  14. References and Helpful Links • United States Department of Education: http://ed.gov • Office of Management and Budget (OMB) Circular A-87: http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#atta • Illinois Program Accounting Manual (IPAM): http://www.isbe.net/sfms/html/ipam.htm • State and Federal Grant Administration Policy and Fiscal Requirements and Procedures: http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf • http://www.isbe.net/e-bulletins/default.htm • http://isbe.net/ea/htm/checklist.htm

  15. Contact Information Illinois State Board of Education Federal and State Monitoring Division 100 North First Street Springfield, IL 62777 217-782-7970

  16. Questions and Answers

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