ARIZONA GEAR UP - Online, Bachelor’s, Graduate | … GE… · GEAR UP Partners request...

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ARIZONA GEAR UP

Gaining Early Awareness and Readiness for Undergraduate Programs YEAR 4: 2015-16

FINANCIAL PACKET GUIDELINES & INSTRUCTIONS

FINANCIAL PACKET COMPLETION GUIDELINES 1. GEAR UP Partner Financial Packet � Arizona GEAR UP Partnerships operate on a cost reimbursement basis and include a cost share

obligation. The Arizona GEAR UP Partner Agreement, Attachment 2, specifies the amount authorized for reimbursement and the amount of cost share required during the performance period. GEAR UP Partners request reimbursement and report cost share monthly by way of a completed GEAR UP Partner Financial Packet that includes required supporting documentation. The packet must be mailed on or before the due dates specified below (generally 20 days after the close of a month) and includes a Summary and Certification section and an Itemized Costs & Brief Narrative section.

Arizona GEAR UP Year 4 Schedule Submission Instructions

REPORTING PERIOD DUE ON OR BEFORE Mail all originals to:

Arizona GEAR UP

15451 N. 28th Ave. #216

Phoenix, AZ 85053

OR…Email scanned image of all

originals to:

[email protected]

Provide Copy to:

School GEAR UP Coordinator(s)

Questions on GEAR UP financial

reporting may be directed to:

Stephen Hart Assistant Director - Operations

(602) 776 – 4614

[email protected]

July 1 – Aug 31, 2015

(2 months combined)

September 1-30, 2015

October 1-31, 2015

November 1-30, 2015

December 1 -31, 2015

January 1 – 31, 2016

February 1 – 28, 2016

March 1 - 31, 2016

April 1 – 30, 2016

May 1 – 31, 2016

June 1 – 30, 2016

September 21, 2015

October 20, 2015

November 20, 2015

December 21, 2015

January 20, 2016

February 22, 2016

March 21, 2016

April 20, 2016

May 20, 2016

June 20, 2016

July 20, 2016

� Packet reports shall include information necessary for NAU to determine the nature of all

expenditures requested for reimbursement and cost share reported. All reimbursement processing and approval shall be contingent upon the timely submission of this complete set of reports and attachments as required. Itemized records of all Agreement-related expenditures are to be retained by the GEAR UP Partner for five years after final payment is remitted and may be subject to program review or audit. The GEAR UP Partner is required to provide these records to NAU upon request.

Arizona GEAR UP Financial Packet Guidelines and Instructions ● July 2015

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2. Requirement to Establish a Separate GEAR UP Account Funds issued to the GEAR UP Partner from NAU for reimbursement of expenses cannot be co-mingled with funds from other sources. � The Arizona GEAR UP Partner Agreement requires partners to establish a separate local account to

capture GEAR UP-related financial activity. This auditable transaction record of both revenue received and expenses incurred must be assigned a unique identifying number from within the Partners’ existing General Ledger account structure. Only GEAR UP Agreement-related financial activity can be posted to this account. A detailed statement of each month’s account activity that conforms to generally accepted accounting principles must be submitted as part of the supporting documentation record for requested reimbursement.

3. Requesting Reimbursement and Reporting Cost Share GEAR UP expenditures and cost share must be for the direct costs of the project as described in the approved Agreement work plan and budget, and authorized under federal cost principles (Education Department General Administrative Regulations, 2 CFR Chapter I, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards). NAU reserves the right to disallow costs, either before or after they have been reported and reimbursed, based on later audit or other review. � Federal cost principles on allowable costs state that they must be:

• Reasonable (reflecting an action that a prudent person would take and generally recognized as necessary for the organization to accomplish a work plan task, guided by established institutional policies and practices);

• Allocable (applied in proportion to relative benefits, as approximated through reasonable methods);

• Consistently treated (anything not allowed by the partner organization is not allowed by GEAR UP);

and

• Compliant with limitations and exclusions (as stated in federal cost principles, these guidelines, and the Agreement).

� In addition to those costs specifically prohibited by federal cost principles, the following costs are not

allowable for reimbursement:

• Annual GEAR UP Site Coordinator salary and benefits (“total compensation”) in excess of $64,400 – amount in excess must be paid from a non-GEAR UP source. It may be reported as match if that source is non-federal. Similarly, any payments to any staff member for overtime will not be reimbursed, but may be reported as match if paid from a non-federal source.

• Annual GEAR UP Assistant salary and benefits (“total compensation”) in excess of $33,700 – amount in excess must be paid from a non-GEAR UP source. It may be reported as match if that source is non-federal. Similarly, any payments to any staff member for overtime will not be reimbursed, but may be reported as match if paid from a non-federal source.

• Costs for entertainment and socializing alone – cost-bearing events (especially those involving food costs) must have a completed Event Notification Form on file; they must have multiple GEAR UP students and/or parents in attendance, and must be held to accomplish a specific work plan task.


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• Food or drink without prior approval – before purchasing, or reporting as cost share, food and/or drinks in support of the implementation of a work plan task, GEAR UP Coordinators must have submitted an Event Notification Form and also secure food purchase approval from their designated GEAR UP Site Support Specialist (generally via e-mail). Costs for candy, chips, junk food and other high calorie, low-nutrition items will not be reimbursed or counted as cost share.

• Travel-related costs that are not itemized in the approved work plan or budget – may be reported as cost share if specifically approved, in writing, by the Arizona GEAR UP Project Director in advance; when reporting travel costs and cost share, the Partner-agency’s policies and procedures apply (NAU’s travel policies and procedures only govern NAU employees).

• Equipment costs (single items that cost $5,000+) – may be reported as cost share if specifically approved, in writing, by the Arizona GEAR UP Project Director in advance.

• Registration costs for individuals who register for a training event or conference but do not attend – if the registered attendee or a designated replacement does not attend (with no prior notice to the conference host) or is only partially refunded because the registration cancellation was not in time for the conference host to fully refund, NAU GEAR UP will not reimburse school partners for the difference, and school partners may not report this cost as match to NAU GEAR UP.

4. Further Guidance on Cost Share Cost share (also called "matching" or "in-kind") is defined by the federal government as the value of third-party in-kind contributions and the portion of the costs of a federally assisted project or program not borne by the federal government. Cost share is a required element of GEAR UP. � Principles for expending, documenting and reporting cost share are the same as if the expenditures

have been charged directly to the federal grant award. Cost share must be verifiable from GEAR UP Partner records, and expenses must be incurred and documented in accordance with 2 CFR Chapter I, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. The GEAR UP Partner must maintain detailed records of each cost share item, including item description, value, and source of funding.

� Cost share must be incurred solely to accomplish an approved GEAR UP work plan task.

Documentation must show that, were it not for GEAR UP, the contribution would not have occurred. For example, the value of a paid counselor’s time can only be reported as match if is evident that the counselor was compelled to spend the contributed time in order to accomplish a work plan task.

� Contributions, including cash and third party “in-kind,” shall count toward the Partner’s cost share

obligation when they meet all of the following criteria:

• are necessary and reasonable for the proper and efficient accomplishment of a work plan task

• are verifiable from the Partner’s records

• are allowable under the applicable cost principles (2 CFR Chapter I, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards)

• are not included as contribution for any other federally-assisted project or program

• are not paid by the federal government under another award

• conform to the matching or cost sharing provisions of EDGAR (Education Department General Administrative Regulations) 34 CFR Part 80.24


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� Teacher time can be counted as cost share if it is uncompensated (i.e. occurs on a day or at a time that is not included as part of the teacher’s regular contract). If a substitute teacher fills in for a teacher who is away from a classroom to accomplish a GEAR UP work plan task during contract hours, the cost for that substitute can be counted as cost share.

� Volunteer time may be counted as cost share at fair market value – i.e, rates an organization would

typically pay to compensate an individual for similar work. The Arizona volunteer rate of $22.52 applies to hours contributed by adults (including college students) in cases where applying the fair market value rule to their time is impractical. This is further described in Financial Packet Instructions. When high school students volunteer, their hours can count as match when the initiative associated with their volunteer service occurs outside of normal school hours (i.e. after school, evenings or weekends). In addition, high school students’ contributed time should be valued at minimum wage ($8.05 per hour). Individual cost share contribution forms, or sign-in sheets with language on the bottom indicating that the volunteer is aware that they are contributing their time to GEAR UP, must be used to document the time contributions.

� Facility or classroom use - Facility use (and donated space) on either an ongoing or single-event basis

may be reported as cost share if the space used by GEAR UP would otherwise be made available to outside entities for rent or lease based on a pre-determined, documented rate. The value associated with use of such space must be arrived at using that documented rate. Proper documentation of facilities costs is required to be submitted at the time that the match is reported.

� GEAR UP Partners are permitted (and encouraged) to report, as cost share, the value of any and all

(non-federal-source) scholarships awarded to GEAR UP students (see Financial Packet Instructions). � GEAR UP Partners may not request reimbursement for or claim, as cost share, pro-rated salary and

benefits of central finance, payroll or accounting personnel to document and prepare monthly financial reports and provide other indirect forms of support. Time spent by personnel to supervise GEAR UP staff and implement work plan activities may be allowable as cost share, but in all instances, must be documented with a cost share contribution form.

5. Required Supporting Documentation Supporting documentation means copies of all Time and Effort forms, payroll registers, receipts, invoices, purchase orders, calculation sheets, cost share contribution forms, transaction reports, accounting reports, e-mail correspondence, and other types of documentation in support of expenses requested for reimbursement and cost share reported to NAU. � Arizona GEAR UP financial reporting procedures require GEAR UP Partners to submit copies of all

detailed supporting documentation with monthly financial packets. This includes:

● An auditable transaction record of both revenue received and expenses incurred during the reporting period, for the separate local account established to capture GEAR UP-related financial activity.

● A payroll register that conforms to generally accepted accounting principles, as documentation for salaries, wages, and benefits of school personnel costs (for either reimbursement or cost share).

● Copies of signed Time and Effort forms for each staff member whose personnel costs are being requested for reimbursement in a given month (partners may substitute copies of their own such forms if they meet standards of 2 CFR Chapter I, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, Section §200.430 Compensation – Personal Services).


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● All other supporting expenditure documentation, as backup for reimbursement and cost sharing related to operating, program, and summer program costs (for donated items and waived/discounted fees, written documentation from the contributor must indicate the actual cost or current fair market value).

● Copies of all Cost Share Contribution Forms, when reporting match in instances when no other type of supporting documentation exists (most commonly used to document match from School Personnel as well as Non-District Personnel and Volunteers who contribute time/expertise toward the accomplishment of a work plan task).

� GEAR UP partners may propose (in writing) to implement alternative procedures to these

documentation requirements. NAU will review the proposal and inform the partner if it is accepted. 6. Brief Narrative The Brief Narrative must clearly identify all items requested for reimbursement and reported as cost share, and make the purpose of each evident by correlating them to specific work plan task(s); this means that listing an employee name alone (under School Personnel) or a vendor name alone (under Operating) is inadequate. � For example, instead of just noting “3 Counselors, $551 match”, use a description such as

“Counselors Pat Smith, John Lopez and Jean Yazzie contributed a total of 18 hours in cost share, valued at $551 in salaries & benefits, while conducting career exploration activities with GEAR UP students, work plan task 1.1.” Instead of just noting Tourwest as the vendor for a $400 reimbursement request under Operating, use a more complete description, such as “$400 is requested for reimbursement for transportation for 50 students and chaperones on a trip to U of A, work plan task 4.1.” Similarly, the vendor name alone, on an unusually large supply purchase, warrants additional information – $750 paid to the Del Ray Corporation may be an allowable expenditure, but the brief narrative should reflect what the purchase was for – “$750 was expended for 75 calculators per work plan task 3.5,” for example.

� More sample brief narratives are provided in the Financial Packet Instructions. 7. Budget Modifications Budgets are administered on a “category” basis. The three major categories are: School Personnel; Travel; and Operating / Programs Costs. Each category may have several line items within it (EX: the School Personnel category is the sum of line items Salaries and Wages + Employee Benefits). Partners’ cumulative costs requested for reimbursement in each category may not exceed the total amount authorized for reimbursement. � If applicable, GEAR UP Partners shall submit written requests to modify workplans and budgets to

their designated GEAR UP Site Support Specialist. These written workplan and budget modification requests must include a clear explanation and justification of the reason(s) why original workplan activities are not feasible and include proposed change(s) to the budget. Such requests must be made at the time a change to the workplan / budget is apparent. Written requests for the workplan / budget modifications relative to the fourth quarter of the performance period (April 1, 2016 – June 30, 2016) must be received by NAU GEAR UP on or before February 28, 2016. NAU GEAR UP will review and approve / disapprove budget modification requests accordingly, and initiate any administrative actions necessary to formalize such approval.


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� No travel may be undertaken unless itemized in the Partners’ approved budget. � GEAR UP Partners shall notify NAU no later than sixty (60) days prior to the end of the performance

period if it appears that total reimbursement funding will be insufficient to accomplish the purposes of the Agreement. Following that notification, NAU and the Partner will carefully review budget status and determine a solution (NAU is not obligated to increase the Reimbursement amount and the Partner is not obligated to provide services beyond the point at which Reimbursement funds expire).

8. Indirect Costs Indirect costs are defined by 2 CFR Chapter 1, Chapter II, Part 200, §200.56 as “…those costs incurred for a common or joint purpose benefitting more than one cost objective and not readily assignable to the cost objectives specifically benefitted, without effort disproportionate to the results achieved…” For school partners, this means general expenses such as costs of senior management, personnel administration, accounting personnel, and other general operations and maintenance expenses. 2 CFR Chapter 1, Chapter II, Part 200, §200.100, §200.331, and §200.414 make requesting reimbursement for the charging of indirect costs by school partners to NAU GEAR UP Partner Agreements allowable but not mandatory. Indirect costs will (or will not) be incurred / reimbursed according to the rate and terms of the Indirect Cost Agreement reached between NAU GEAR UP and school partners. Costs for Travel are generally considered “participant support costs” per federal cost principles and thus they are removed from the Modified Total Direct Cost (MTDC) base. If applicable, the correct amount of indirect costs for NAU GEAR UP to reimburse school partner(s) will be determined / calculated by NAU GEAR UP. If applicable, payment for the indirect costs accumulated for the entire 12-month agreement term will be issued as a separate transaction accompanying the final reimbursement of the award period (June 2016). 9. Authorized Official’s Signature � A GEAR UP Partner’s “Authorized Official” is the person who is designated in the Agreement as

such. The original signature of the Partner’s Authorized Official must appear on page 1 of each monthly financial packet submitted to the State GEAR UP Office. By signing, the Authorized Official is certifying that expenditures requested for reimbursement and reported cost share in the GEAR UP Partner Financial Packet comply with all applicable federal regulations, that the brief narrative and cumulative report are accurate, and that all required supporting documentation is attached.


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FINANCIAL PACKET COMPLETION INSTRUCTIONS I. SUMMARY AND CERTIFICATION 1. Identifying Information � Indicate name and address of the organization to whom the reimbursement check is to be sent; the

name and phone number of the person completing the form; and the date the packet was prepared (which must be a date after expenditures requested for reimbursement have been incurred).

� Partner’s authorized official must sign and date here (see Financial Packet Guidelines for additional information). NAU will not process unsigned packets for payment.

2. This Month’s Reimbursement Request and This Month’s Cost Share � On the “FOR THE PERIOD” line, enter the month and year that this financial packet applies to. � Based on the detailed documentation being submitted with the financial packet, indicate this month’s

Reimbursement request and Cost Share, by budget category. Be sure that the totals reported here match the totals from the submitted documentation, as well as the totals reported in the Itemized Costs & Brief Narrative Section for each budget category.


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3. Reimbursement Requests & Cost Share By Month � Enter the total monthly amounts that have been requested for reimbursement and reported as cost

share in all Year 4 financial packets submitted to date, including the latest month. This information has to be manually entered; it does not automatically update. The Totals for Reimbursement By Month and Cost Share By Month will automatically calculate.


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4. Budgeted vs. Cumulative Total Reimbursement Requests & Cost Share � The amounts keyed into the

Reimbursement Approved Budget and Cost Share Approved Budget are those agreed to between NAU and the school partner, as stated in the executed GEAR UP Partner Agreement.

� The Reimbursement Cumulative Total and Cost Share Cumulative Total will automatically update as the applicable monthly amounts are entered “Reimbursement Requests & Cost Share By Month” table and the totals are calculated.

� The Budgeted Less Cumulative

amounts for both Reimbursement and Cost Share will automatically calculate.

� Double-check to make sure that all

of the lines in these Cumulative boxes have correctly updated and automatically calculated.

� Analyze current Reimbursement

and Cost Share patterns to determine if there are any fiscal issues that require further analysis and/or coordination with NAU. Per Financial Packet Guidelines, GEAR UP Partners shall notify NAU no later than sixty (60) days prior to the end of the performance period if it appears that total reimbursement funding will be insufficient to accomplish the purposes of the Agreement. Following that notification, NAU and the Partner will carefully review budget status and determine a solution (NAU is not obligated to increase the Reimbursement amount and the Partner is not obligated to provide services beyond the point at which Reimbursement funds expire).


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II. ITEMIZED COSTS & BRIEF NARRATIVE 1. School Personnel � Compensation (salaries + benefits) may be paid or counted as match only for the hours that the

employee was working on GEAR UP in support of referenced work plan tasks. Benefits are the employer share paid on behalf of employees, including social security, employee insurance, workmen’s compensation insurance, annual leave, sick leave, etc.

� Next to each Work Plan Task | Associated Cost listed on the monthly report template, enter the

associated costs and cost share for the month. In the space provided for brief narrative, state the name and title of all individuals contributing to GEAR UP during the reporting period, and the number of hours each employee spent on GEAR UP.

� The Brief Narrative supplements (does not replace) supporting documentation. A payroll register for

each employee listed that conforms to generally accepted accounting principles must be submitted as backup documentation for reimbursement and cost sharing of all salaries, wages, and benefits. This must be further supported by copies of signed Time and Effort forms for each employee, compliant with the standards of 2 CFR Chapter I, Chapter II, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards. (partners may substitute copies of their own such forms if they meet standards of Section §200.430 Compensation – Personal Services).

2. Travel


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associated costs and cost share for the month. In the space provided for brief narrative, state the nature of all travel costs and cost share for the reporting period. Include the title(s) of the traveler(s), the type(s) of travel expenses incurred, and trip purpose (reference work plan for applicable key words).

� Report registration fees for national GEAR UP conferences in this category. Include the number of registrations purchased and/or contributed.

� The Brief Narrative supplements (does not replace) supporting documentation. Supporting

documentation that conforms to generally accepted accounting principles must be submitted as backup documentation for reimbursement and cost sharing of all travel costs. For donated items and waived/discounted fees, submit written documentation from the contributor indicating the actual cost or current fair market value.

3. Operating / Programs


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associated operating / programs costs and cost share for the month. In the space provided for brief narrative, state the specific nature of these costs and cost share for the reporting period. Include relevant information that will justify the cost and/or let financial packet reviewers know that it is clearly aligned to a work plan task in the GEAR UP Partner Agreement.

� Expenditures may be requested for reimbursement and/or cost share reported only for program costs in direct support of work plan tasks. Supporting documentation that conforms to generally accepted accounting principles must be submitted as backup documentation for reimbursement and cost sharing of all operating / programs costs. For donated items and waived/discounted fees, submit written documentation from the contributor indicating the actual cost or current fair market value. Please note the following on required additional supporting documentation and writing of brief narrative for specific types of program costs. For event-related costs, include a description or the title of event(s) and the number of participants (reference work plan for applicable key words). Such costs typically include student transportation to/from events, event-related fees, registration, or admission costs, food costs, and costs for non-district personnel (e.g.: a community volunteer who chaperones an event; a community college financial aid expert who speaks to a group of parents). Report event-related materials & supplies (including curriculum materials, clothing and incentives) in this category. Report event-related costs and cost share for personnel who are compensated for, or contribute time in connection with an event, under School Personnel (e.g.: a school counselor who accompanies a group of GEAR UP students on a college visit; district employees who are paid to chaperone an event). Costs for entertainment and socializing alone are not allowable and will not be reimbursed or counted as cost share. Similarly, costs for candy, chips, junk food and other high calorie, low-nutrition items will not be reimbursed or counted as cost share. For college-going culture expenses, describe the items purchased and donated in order to implement small-scale changes to create a college-bound environment at the school. For donated items and waived/discounted fees, submit written documentation from the contributor indicating the actual cost or current fair market value. For student tutorials, course costs, and test preparation fees, describe the task(s) and the costs involved. Such costs typically include work plan-correlated tasks such as AIMS tutorials, certain curriculum materials, Advanced Placement and concurrent or dual enrollment course registration and test fees, credit recovery programs, ACT/SAT test fees, and ACE programs. For donated items and waived/discounted fees, submit written documentation from the contributor indicating the actual cost or current fair market value. For costs related to mentoring and career exploration, clearly state the amount and purpose for expenditures requested for reimbursement or match (reference work plan for applicable key words). Support all reported costs and cost share with documentation, which may include copies of signed Cost Share Contribution form(s). Report compensation for guest speakers, non-district employees who chaperone, tutor or mentor, and other experts or consultants (paid or volunteer) here. For donated or discounted/waived fees associated with consulting work, GEAR UP Partner must obtain written documentation from the third-party contributor that identifies the actual cost or current fair market value. Volunteer services provided by individuals for the benefit of GEAR UP shall be valued at rates consistent with those ordinarily paid for similar work in the GEAR UP Partner’s organization. If the Partner does not have employees performing similar work, the rates shall be consistent with those ordinarily paid by other employers for similar work in the same labor market. A reasonable amount for employee benefits may be included in this valuation. In cases where the value of volunteer services cannot be quantified this way, and the volunteer is providing services that the


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organization would have paid for, the applicable Arizona volunteer rate is $22.52 per hour (includes benefits – see http://independentsector.org/volunteer_time.) For costs related to summer programs, include the name of the program and the number of participants (reference work plan for applicable key words). Expenditures may be requested for reimbursement and/or cost share reported only for Summer Program costs in direct support of work plan tasks. For donated items and waived/discounted fees, submit written documentation from the contributor indicating the actual cost or current fair market value. For costs related to scholarships, state the name of each recipient and the value of the scholarship award (can also be provided on attachments). Costs in this category include the value of any and all (non-federal-source) scholarships for postsecondary education awarded to GEAR UP students. The scholarship must be from a non-federal source. Report the full committed amount (e.g. a $3,000 scholarship, renewable for four years, has a cost share value of $12,000). Submit, in the monthly financial packet, a copy of scholarship award letter(s) and/or other source documents that attest to the award or otherwise support the basis upon which the cost-share claim amount is calculated. Copies of web pages, letters or e-mails from organizations making the awards -- perhaps in response to inquiries -- are acceptable forms of supplementary documentation.

ARIZONA GEAR UP - Online, Bachelor’s, Graduate | … GE… · GEAR UP Partners request...

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