21 st CENTURY COMMUNITY LEARNING CENTERS PROGRAM. Federal Grants Financial Management & Cost Principles and Administrative Requirements FY13. Tehsin Akram, Budget Analyst 2 August 8, 2012. Federal Grants Financial Management Cost Principles and Administrative Requirements.
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Federal Grants Financial Management &Cost Principles and Administrative Requirements
Tehsin Akram, Budget Analyst 2
August 8, 2012
Specific topics in understanding of:
Federal Grant Financial Management-21st CCLC
All are inter-related:
OMB has issued Grants Management Guidance in three areas:
EDGAR (including CFR 34 Part 80)
Questions to ask for determining “necessary”
An Elementary School purchased 10 laptops for use in its afterschool program. The laptops were used half the time in the afterschool grant program and half the time by students in the regular school during the day. The afterschool grant was charged the total cost of $10,000 for all 10 laptops. Allowable or unallowable?
Social Security, employee life, health, unemployment, and worker’s compensation insurance (except as indicated in section 22 Insurance and Indemnification), pension plan costs and other similar benefits are allowable provided such benefits are granted under established written policies
*Proper time distribution records*
Based upon approved and documented payrolls
It serves as a “receipt” for payroll expenditures using Federal funds
Note: Please refer to the “21st CCLC Time and Effort Reporting July 2012” presentation for more details (available on the training CD)
Employee works on – multiple activities/cost objectives
An “effort statement”
Number of hours worked
Time worked on all cost objectives
The specific Federal cost objective (not just “Federal”)
Equipment records shall be maintained accurately and include:
EDGAR 34 CFR 80.32
How do we dispose of 21st CCLC equipment?
21st CCLC program funds must be used to supplement and not supplant (take the place) of other Federal, State, local, or non-Federal funds
What does this mean?
How do I determine if this may be a supplanting issue?
Maintain sufficient relevant documentation to demonstrate that the services would not have been provided if the 21st CCLC funds were not available, including supporting documentation such as legislative actions, budget histories