Title I, Part A and The Grants Accounting Approval Process

1. Title I, Part A and The Grants Accounting Approval Process June 15-19, 2015 13 Annual Title Programs Summer 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. 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

4. 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

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

6. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls • 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]

7. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls Internal Controls • The LEA ensures that it complies with--The procedures for ensuring that the LEA hassufficient internal controls to ensure federal programs compliance.

8. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls 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.

9. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls 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.

10. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls

11. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls

12. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls 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.

13. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls Public Law 101-453, 31 U.S.C. 3335 & 6503, CMIA of 1990, 2 C.F.R. Part 200 Uniform Grants Administrative Requirements

14. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls Public Law 101-453, 31 U.S.C. 3335 & 6503, CMIA of 1990, 2 C.F.R. Part 200 Uniform Grants Administrative Requirements

15. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls 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. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls 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. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls • 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. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls 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 • NCLB Act of 2001 (Blue Book) • 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 • Expenditures as of September 30th • Report expenditures by function and object • Refunds/Cash Shortages • Request to reopen Completion Reports

31. Completion Report

32. Closed Grant

33. 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

34. 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

35. Questions and Answers