GRANT ACCOUNTING HANDBOOK Fayette County Public Schools

USERS’ REFERENCE GUIDE

DIVISION OF FINANCIAL ACCOUNTING AND BENEFITS SERVICES

Rodney O. Jackson, M.B.A./CSFO Director of Financial Accounting

and Benefits Services

Tiffany Y. Davis, M.B.A./CSFM Associate Director of Finance

TaQuoya Shegog, M.B.A./CSFM

Grant Accountant

Stacey Harris Grant Analyst

Cindy Hipsher Grant Compliance Officer

CONTACTS FOR ASSISTANCE IN GRANT MANAGEMENT

DEPARTMENT CONTACT NAME TELEPHONE

Financial Accounting and Benefits Services Rodney O. Jackson, Director 381-4141

Tiffany Davis, Associate Dir. 381-4133

Grant Accounting TaQuoya Shegog, Grant Accountant 381-4322 Stacey Harris, Grant Analyst 381-4178 Cindy Hipsher, Grant Compliance 381-4142

Grant Writing Susan Davis, Grant Writer 381-4228 Angela Roberts, Grant Writer 381-4329

Budget Office Julane Mullins, Director 381-4109

Danette Land, Budget Analyst 381-4151 Piper Lewis, Budget Specialist 381-4278 Jessica Williams, Budget Specialist 381-4177

Payroll Kim Stevens, Supervisor 381-4148

Accounts Payable Paula Marshall 381-4180 Rob Elam 381-4152

Human Resources Jennifer Dyer, Director 381-4114

Table

of Contents

TABLE OF CONTENTS OBJECTIVE ............................................................................................................................................. 7

INTRODUCTION ..................................................................................................................................... 9

SECTION I ............................................................................................................................................. 12

GRANT APPLICATION ..................................................................................................................... 12

SECTION II: .......................................................................................................................................... 16

ORIGINAL CONTRACT ..................................................................................................................... 16

SECTION III: ......................................................................................................................................... 19

BOARD AGENDA ITEM .................................................................................................................... 19

SECTION IV ........................................................................................................................................... 22

BUDGET SET-UP ............................................................................................................................... 22

BUDGET CODING ......................................................................................................................... 22

BUDGET WORKSHEET ................................................................................................................ 23

INDIRECT COST ........................................................................................................................... 25

BUDGET REVISIONS ............................................................................................................ 25

BUDGET TRANSFER REQUEST ................................................................................................... 25

YEAR-TO-DATE BUDGET REPORTS ............................................................................................. 27

SECTION V ........................................................................................................................................... 31

ESTABLISHING POSITIONS AND HIRING PERSONNEL .................................................................. 31

THE HIRING PROCESS ................................................................................................................. 31

FILLING EXISTING VACANT POSITIONS ..................................................................................... 32

PAYROLL CHANGES ..................................................................................................................... 32

SECTION VI:.......................................................................................................................................... 39

REGULAR PAYROLL ..................................................................................................................... 39

SUBSTITUTES ............................................................................................................................... 39

EXTRA SERVICE ........................................................................................................................... 40

EXTENDED EMPLOYMENT ......................................................................................................... 41

SECTION VII .......................................................................................................................................... 43

FCPS PURCHASING MANUAL ..................................................................................................... 44

PURCHASE ORDER PROCEDURES ................................................................................................ 48

SECTION VIII ........................................................................................................................................ 59

PROCEDURES FOR PAYMENTS RELATED TO TRAVEL .................................................................... 59

SECTION IX .......................................................................................................................................... 61

EXPENDITURE APPROVAL (ACCOUNTS PAYABLE ............................................................................ 61

SECTION X ........................................................................................................................................... 63

PROFESSIONAL SERVICE CONTRACTS ........................................................................................... 63

Use of Consultants .................................................................................................................. 63

Written Proposals .................................................................................................................... 63

Use of Contracts ...................................................................................................................... 63

Eligibility ...................................................................................................................................... 64

SECTION XI .......................................................................................................................................... 68

IN-KIND AND/OR CASH MATCH REQUIREMENTS AND TIME EFFORT LOGS ............................... 68

SECTION XII .......................................................................................................................................... 72

REVENUE ......................................................................................................................................... 72

SECTION XIII ........................................................................................................................................ 74

CLOSING OUT A GRANT................................................................................................................. 74

INFORMATION FOR THE DEPARTMENT OF PERSONNEL SERVICES ......................................... 74

CONTRACT LIMITATIONS FOR PAYMENTS ............................................................................... 74

FINAL REPORTS .......................................................................................................................... 74

CANCELING OUTSTANDING PURCHASE ORDERS ..................................................................... 75

EQUIPMENT ACQUISITION AND MANAGEMENT ..................................................................... 75

RETURN OR CARRYOVER OF ANY UNUSED ADVANCE MONEY ............................................... 75

GRANT CLOSEOUT CHECKLIST ................................................................................................... 76

Objectives

OBJECTIVE Fayette County Public Schools utilizes grants to strengthen its mission- to create a collaborative community that ensures all students achieve at high levels and graduate prepared to excel in a global society. Grants are an important part of the education profession, and your leadership in this area is very important to our students and our schools. This Grant Accounting Handbook is a source of applicable grant administration requirements to help all stakeholders manage their grants in conjunction with the provisions of the Office of Management and Budget (OMB) Uniform Guidance. Our intent is for the Handbook to serve as a reference for financial management and grant administration to enhance your understanding of the policies and requirements governing Federal financial assistance. It is our desire to help increase your success and to minimize problems that may occur in management of the grant contract. This Handbook provides an overview of the life cycle of a grant, and an analysis of the processes related to financial management and grant administration. Additionally, this handbook focuses on ensuring compliance with the Federal A ud i t Requirements. Each stakeholder (Project Directors, Project Budget Managers, Budget Office, & Principals) and their corresponding support staff will have access to this handbook and will be required to become familiar with this Grant Accounting Handbook and related policies and procedures. The Grant Accounting Office will provide additional support by providing an institute and individual training sessions for you and your staff in following the grant guidelines.

TaQuoya Shegog, Grant Accountant

Grant Accounting Office of FCPS Financial Accounting and Benefit Services

Updated November 2018

INTRODUCTION

.

INTRODUCTION

Grants are an award of financial assistance intended to stimulate or support a public purpose. There are three phases of a grant: pre-award, post-award, and end of the grant. Each phase will be discussed based upon Fayette County Public Schools' policies and procedures.

INITIATION (PRE-AWARD) PHASE

To initiate a Grant/Award Program in the Fayette County Public Schools, certain policies & procedures must be followed. The first Sections, I-III, of this handbook will detail the information necessary to be in compliance with the Fayette County Board of Education on receiving external funding, requirements of District budget coding, and procedures to assist in establishing the number of positions paid, as approved in the grant application. The program director may be requested to provide input on creating the master time calendar of fiscal tasks to be completed as stated in the grant/award document as it applies to the Consolidated Plan of the district.

IMPLEMENTATION (POST-AWARD) PHASE

It is during the Implementation (Post-award) Phase of a program that a unique project number is assigned to the project by the Budget office. This number is used to identify a program in MUNIS. The financial management requirements that Fayette County Public Schools must comply with when receiving grant funds come from a variety of sources including: federal law, regulations, uniform guidance, and administrative manuals, which all prescribe financial and general business management practices for various grant programs. Agencies, such as the General Accounting Office (GAO) and the Office of Management and Budget (OMB) issue guidance that is binding on all grantor agencies in their supervision of grantee financial management.

The Implementation (Post-award) Phase of most grants/awards is compacted into a 12- month period, with the actual dates depending upon the funding agency. This makes it very important to implement the fiscal plan of spending expeditiously as possible.

Sections I V -XIII of this handbook provides instructions on all areas of the fiscal operation to assist in expending the total funding within the designated time frame. Emphasis should be placed on the financial management requirements of both the District and the Funding agency.

END-OF-THE-GRANT PHASE

Many grants/awards have very specific financial reporting requirements that must be followed at the end of the grant. These requirements vary from submission of early financial reports to 90-day closeout procedures and administrative programmatic reports. The Grants Accounting office will strictly adhere to the agency's reporting requirements. Also, the program director and the grants compliance officer will work in collaboration with the Grant Accounting Office to fulfill all fiscal reporting requirements of the funding agency, as well as, to supply any additional program information required for the completion of the grant closeout phase.

SECTION I:

GRANT APPLICATION

SECTION I

GRANT APPLICATION Central Office's staff (i.e. Data, Research & Accountability Office, Budget Office, and Financial Accounting and Benefit Services) is prepared to facilitate the writing of grant proposals and the identification of funding sources. The staff can also help with the technical questions related to budget, personnel, and District policies and procedures. You should always contact the Grant Writer before you begin the process of developing a grant proposal.

Process for Grants Development & Submission

• All grants, regardless of funding amount must be approved by the Superintendent, prior to submission. That approval process begins with the grant writing resource specialist. This is a five part process: 1) Finding a funding opportunity/grant; 2) Intent to apply process; 3) Proposal development; 4) Proposal approval; and 5) Proposal submission.

1) Finding a grant: There are a lot of funding opportunities out there. However the key

is finding an opportunity that 1) is a good fit for your idea, and 2) for which the school/district is eligible to apply. The district grants staff has a limited amount of time to devote to researching opportunities. Because of this, the funding opportunities' database has been developed and is being updated. If you have a project for which need funding, please check the database first. Once you find a possible funding source, get the ok from your principal or supervisor to proceed with the intent to apply process.

2) Intent to Apply Process: When you have found a grant, please notify the grant writier ASAP by email (susan.davis@fayette.kyschools.us) and attach the Intent to Apply form. The grants specialist will respond to let you know whether or not to proceed with proposal development. This step in the process is critical for a variety of reasons. Sometimes only one proposal per district can be submitted; sometimes schools or the district are not eligible; if there are matching requirements or positions created, the Board of Education must approve prior to submissions. Once you have the ok to proceed, then it's onto proposal development. (See the attached blank and the completed intent-to-apply forms.)

3) Proposal Development: The grants specialist cannot write every proposal in the district. However she can provide technical assistance to those developing proposals. Please do not hesitate to contact the grant specialist with questions. 4) Proposal Approval: When your proposal is almost complete, please contact the

grants specialist, who will facilitate the process that cumulates with the

Superintendent’s approval to submit. This process takes time and involves multiple departments, so please allow plenty of time for this (ideally 5 working days).

5) Proposal Submission: Please assume that you are responsible for submitting your proposal to the funding source. The details of this can be discussed with the grants specialist.

The intent to apply form may be found on FCPS’ website: http://my.fcps.net/media/3993/grant-intent-to-

apply.doc

FAYETTE COUNTY PUBLIC SCHOOLS

Send to Susan Decker Davis at the Grants Office – Archives A, IAKSS Phone- 381-4228 Fax- 381-4742 e-mail- susan.davis@fayette.kyschools.us

Date: _

Grant Intent to Apply (Sample)

Title of Grant or Project Title

The title by which you refer to the project, or the name of the grant, i.e. "Project REAL (Reaching Expectations as Learners" Or "Reading Excellence Act"

Description

A brief description that includes how the requested funding will be used. Please feel free to be as descriptive as possible & include all components, i.e. "The proposal requests funding for 4 teachers to conduct after school remedial instruction for 40-4h graders who have failed SOL tests. A healthy snack and transportation home are included in the program".

School/Department Affected

The name of your school and the targeted audience for the grant, i.e. whole school, 41h graders, ESL students, Social Studies teachers, etc.

Project Director Name & Email

The on-site staff person responsible for implementation, his or her position & contact info

Funding Source

Who provides the money and under what program if known. For example, "KY Dept. of Education, Read To Achieve Grant'; or "Partners in the Arts, Dance Grant" Is this federal, state, corporate, or other funding. Please include the URL to the website, or attach the guidelines.

Amount Requested (Approximately)

Amount requested of the funder. Do not include match or other contributions.

Submittal Deadline

Date the application is due to the funder

Project Dates

When will the grant start and how long will it run, i.e. January 2001- December 2002 or September 2001- September 2004. For an award, this information isn't required.

Is a Match Required? If Yes, Amount/Source

Does the school have to provide any matching funds or in-kind contribution? If so, how much, what is it and who is providing it?

Will this program involve any building modifications, office/classroom space, furniture requirements, transportation, food services, or computers? If so, please describe.

Are there any issues for the risk management, safety, or law enforcement departments? If so, please describe.

Person Completing Form Name & Email

Principal Notified & Approval Obtained?

SECTION II:

ORIGINAL CONTRACT

SECTION II:

ORIGINAL CONTRACT Before a grant-funded program can begin implementation--or before any grant funds can be spent--all of the legal documents (contracts and award letters) must be completely processed. The original signed contract from the funding agency is needed to initiate the grant program through the Budget Office & the Grants Accounting Office. Included with the contract should be an Award Letter specifying financial-report form(s) required by the funding agency and a time schedule for submission of such reports. Any additional information required by the funding agency, other than direct expenses from the coded budget, must be well-defined and must be submitted to the Budget Office and the Grant Accounting Office as part of the total fiscal responsibilities.

The award letter should also provide the reimbursement guidelines and the budget period to continue the grant setup and operation. Most agencies will either reimburse after expenses have been incurred on a monthly/quarterly basis or will send money on an advance-request basis. The budget period identifies the beginning and end dates of the grant. The award letter must be documented by the funding agency.

In addition, if the funding of the grant/award is from the federal government, it will be identified by a Catalog of Federal Domestic Assistance (CFDA) number. The CFDA number is a unique number created in the Catalog of Federal Domestic Assistance (CFDA) database. It tracks all domestically-funded Federal programs available to state and local governments (including the District of Columbia); federally-recognized Indian tribal governments; territories (and possessions) of the United States; domestic public, quasi-public, and private profit and nonprofit organizations and institutions; specialized groups; and individuals. Please supply this number at the same time the contract is brought to the Budget Office & the Grant Accounting Office.

*See the Original Contract Checklist on the following page to verify that you have the required documents for the grant.

**IMPORTANT NOTE: The Superintendent is the ONLY person authorized sign the Grant Agreements for FCPS. Grants cannot be implemented until both the

Superintendent and the funding agency's signatures are obtained.

ORIGINAL CONTRACT CHECKLIST • GRANT AWARD LETTER

• BUDGET FORM

• CFDA # (if applicable)

• LIST OF EMPLOYEES (associated with this Grant)

• REIMBURSEMENT GUIDELINES

• FUNDING SOURCE

• REPORTING REQUIREMENTS

SECTION III:

BOARD AGENDA ITEM

SECTION III:

BOARD AGENDA ITEM All grant/awards received by the District must be accepted and approved by the Fayette County Board. This requires preparation of an agenda item that is submitted to the Board for approval at its regularly scheduled meetings. The Board agenda item should have the following information:

(1.) Background (2.) Cost (3.) Funding Source (4.) Recommendation (5.) Rationale (6) Policy Reference

In order to avoid delays in the commencement of program activities, directors should submit a Board Agenda Item as soon as possible. (Please refer to the Board Agenda Item on the following page.) It is the responsibility of the program directors to prepare and submit an agenda item to their immediate supervisors. The agenda item must then be submitted to the appropriate director, who in turn, will request the superintendent to approve and include the agenda item for the Board.

Please coordinate with the grant writer and/or your director for the submission of the development of a Board Agenda Item.

KENTUCKY DEPARTMENT OF EDUCATION UNIVERSITY OF KENTUCKY

READING RECOVERY GRANT-FAYETTE COUNTY PUBLIC SCHOOLS (Board Agenda Item Example)

BACKGROUND: • For the past several years FCPS has collaborated with KDE and the University of

Kentucky to operate a Reading Recovery Training Site serving 13 Fayette County teachers. This program has been largely funded through a grant provided to the district, with a match from district Title I PD funds.

• Due to a retirement, Fayette County teachers are currently receiving support from a Teacher Leader based in Jefferson County.

• KDE/UK have approached the district with an offer to continue the grant beyond this year, again providing $65,000 to cover the cost of a full-time Teacher Leader employed to support Fayette County teachers. If this grant proposal is approved, FCPS will advertise for and select its own Reading Recovery Teacher Leader.

• For the first year of the grant, the new Teacher Leader will participate in a certification program, and grant funds will also cover the cost of an additional year of support from the current out-of-county Teacher Leader.

• FCPS will match $12,000 from the Title I PD budge to cover the cost of tuition for the new Teacher Leader.

PROPOSAL:

Item Amount Funding Source

Recurring/ Nonrecurring

Measurable Expected Impact and Timeline

Reading Recovery Grant

$12,000 Title I PD Budget

Non-Recurring Targeted Reading Intervention Programming for participating schools

July 1, 2009-June 30, 2010

STAFF CONTACT: Jack Hayes-Ext 24213; Paula Whitmer-Ext 24250;

Susan Davis-Ext 24228

POLICY REFERENCE: 01.11 (General Powers and Duties of the Board)

RECOMMENDATION: A motion is in order to:

"Authorize the implementation of the Reading Recovery Training Site Grant as recommended by the Superintendent and awarded by the Kentucky Department of Education and the University of Kentucky."

SECTION IV:

BUDGET CODING

SECTION IV: BUDGET SET-UP

BUDGET CODING Budgets are established based on the type of grant/award. Once FCPS receives the grant award, a budget needs to be set up. An approved budget from the funding agency must be given an account number for each line item in MUNIS. Account numbers are made up of three components; organization (ORG) number, object number, and project number. An org and object are always required. For grants and awards a project number is also required.

The ORG number is 7 digits. The first three digits represent the location (002-899 are school numbers assigned by the state). The fourth and occasionally the fifth digit represent the fund.

1 = General Fund 2 = Special Revenue Fund 31 =Capital Outlay Fund 32 =Building Fund 35 =Technology Fund 36 =Construction Fund 40 =Debt Service Fund

51 =Food Service Fund 52 =After School Programs 6X =Proprietary Funds 7X =Trust and Agency Funds 8 =Fixed Assets General 81 =Fixed Assets Food Service 9 =Long Term Debt

The last 2-3 digits represent the type of activity (118 is regular instruction). Thus an ORG number 0011080 reads as:

001 for central office 1 for general fund 118 for regular instruction.

Expenditure object codes are four digits. 0338 = Registration fees 0444 = Copier Rental 0519 = Student Transportation 0610 = General Supplies 0735 = Technology Software 0891 = Diplomas & Graduation Expenses

Project codes are usually 4- 5 digits and are assigned by the awarding agency or the budget office.

120X = ESS 135X = Preschool 140X = Professional Development 310X = Title I 401X = Title II

**X indicates changing characters to represent years

A = 2015 B = 2016 C = 2017 D = 2018 E = 2019

BUDGET WORKSHEET A Budget Setup Request Form is required to submit to the Budget Office. When establishing dollar amounts for line items for salary, extra service, and extended time, established salary schedules of the district must be used. All fringe benefits are the responsibility of the program manager and must be included in the line-item budget. If a program director is responsible for more than one program, use a separate budget worksheet for each program. From this budget setup request form, a printed line-item budget with the appropriate account numbers will be produced and sent to the program director. (See the attached Budget setup request form.) A copy can also be obtained from FCPS’ website at http://my.fcps.net/media/22278/bud-setup.xls

BUDGET FUND NAME

BEGINNING & ENDING DATES OF FISCAL YEAR WHICH FUNDS CAN BE USED Journal: Org Code: Period: Project Code: Munis Enter: CFDA#

OBJECT *** DESCRIPTION AMOUNT $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

TOTAL $0.00

SIGNATURE DATE Employee list/ w Social Security Numbers

FOR PAYROLL ITEMS: Please list to the left Name(s) and Social Security Number(s) of Employees assigned to this program.

***PLEASE ENTER "N" IF EXPENDITURES ARE FOR NON-PUBLIC SCHOOLS. ARE THESE FUNDS RESTRICTED FOR USE IN CERTAIN SCHOOLS?_____ IF SO, PLEASE LIST ELIGIBLE SCHOOLS.

Please List Individuals with Social Security # who will be entering PO's:

INDIRECT COST

Many district services, which are not paid for by direct costs from the funding agency, are provided in order for a grant project to operate. Charging indirect cost to each federal grant covers these costs. This charge is in the form of a percentage that is calculated annually by the Finance Division of the Kentucky Department of Education and is charged on all expenses except equipment. WHEN PREPARING THE BUDGET FOR APPLICATION OF FUNDS FOR A GRANT, INDIRECT COSTS MUST INCLUDED AT THE CURRENT CERTIFIED RATE, UNLESS PROHIBITED BY THE FUNDING AGENCY. The account code number for indirect costs is 0913. The Department of Financial Accounting and Benefit Services will process that charge, and it will appear on your monthly cost detail report. The project director is not responsible for initiating this charge. The calculation of this charge will be documented and filed in the master fund/source file for the records. The indirect cost rate changes annually and the expenses will be charged the indirect cost that is in effect at the time the expenses are incurred.

BUDGET REVISIONS

Budget revisions are often necessary to manage the grant, effectively. If budget revisions are needed, it is important to first obtain the proper prior approval from the funding agency, if required.

BUDGET TRANSFER REQUEST

If there are any corrections to a budget line item that affects the Original Budget Allocation, a Budget Transfer Request form must be submitted to the Budget Office. It is important to make sure al l expense codes are al lowable and return the forms within a timely manner so all corrections may be transacted and appear on the next month's reports. Forms can be obtained from FCPS’ web site: http://my.fcps.net/media/22260/bud-xfer.xls

The grant/budget manager must approve the Budget Transfer. The following information is required on the Budget Transfer Request:

• Name of School or Department • Month and Fiscal Year • Description of Transfer/how the Transfer is linked to better utilizing grant funds • ORG, Object and Project Code/if applicable from the Budget being decreased; the Project Code must be the same on the increase as it is on the decrease side • ORG, Object and Project Code/if applicable to the Budget being increased • Indicate if this is a current year only or permanent transfer • Signature of staff member requesting the transfer • Signature of Department Head, Director or Principal approving transfer • Forward request to Budget Services

YEAR-TO-DATE BUDGET REPORTS

Schools are required to print a School Year-to-Date budget report, weekly. Departments are required to print a Year-To-Date budget report, weekly. Directors are expected to print a Year-To-Date, monthly. The report provides information regarding the budget of the grant. It consists of the original budget amount, the revised budget amount, the year-to-date expended amount, the outstanding encumbrance amount, and the available budget amount.

A minus in the "Available Budget" column indicates that an account has been overspent by that amount for a particular line item. Should this occur, it would be necessary to prepare a Budget Transfer Request. A budget transfer should be completed anytime an account has a deficit balance.

*Instructions for printing a Year-To-Date Budget Report can be found on the following pages.

To create a year-to-date budget report:

1. Open the Year to Date Budget program. Financials > General Ledger > Inquiries and Reports > YTD Budget Report -or- Department> YTD Budget Report

Click Search on the ribbon or select Segment Find from the Advanced Search list to identify accounts for the YTD Budget Report.

If you click Search, complete the fields according to the following table, and then click Accept on the ribbon.

Click Report Options. The program displays the Report Options screen.

On the main screen, click Preview to display your report or Print to print the report.

IMPORTANT NOTE: Once the budget is set up, it is recommended that each program director track expenditures. MUNIS reports are available that allow tracking of all budget amendments, revenue receipts, personnel payments, and purchase order processing, liquidation and payment. Project reports allow the program director to monitor the overall financial status of their award

SECTION V: ESTABLISING

POSITIONS

SECTION V

ESTABLISHING POSITIONS AND HIRING PERSONNEL ESTABLISHING A NEW POSITION ON A GRANT

Establishing a new position with the District requires the following steps:

1. Contact the Budget & Staffing Office to ensure funds are available for the position

2. Develop a job description (HR develops new job descriptions as needed) 3. Write a Board agenda item 4. Submit Board agenda item to Director of functional area 5. Director, using proper protocols, will submit the agenda item for Board approval.

Once Board approval is obtained and the budget is set up in MUNIS (see Section IV), a Personnel Action Form (PAF) should be requested from the Budget & Staffing Office. The Budget Office will need the following information before issuing a PAF:

1. Position Title (must match title on job description) 2. Work location 3. Effective date the position should be charged to the program/grant 4. Account codes (org, object and project) for the salary 5. Time to be charged to the program/grant (FTE status) 6. Board approval date

Once the PAF is issued, the PAF will be forwarded to the budget/grant manager or available for pick-up in the Budget Office. Human Resources will post the position once the PAF is issued.

HIRING PERSONNEL ON A GRANT

THE HIRING PROCESS

1. Budget/Staffing Office ensures the availability of funds and issues a PAF to establish positions or fill existing vacancies.

2. The grant/budget manager contacts the Department of Human Resources in order to obtain appropriate candidates for interviewing.

3. The Budget Manager/Principal interviews candidates and provides the name of the recommended candidate on the PAF along with the name of all persons interviewed for the position.

4. The grant/budget manager submits the signed, original PAF to Budget and Staffing. Budget and Staffing will then forward the PAF to Human Resources for processing. 5. The Human Resource Department contacts the candidate that the Budget

Manager/Principal recommended for hire to offer the position. 6. If the position is rejected, Human Resources will notify the Budget

Manager/Principal so they can either interview more candidates or identify another candidate that they have interviewed.

7. When the position has been filled, Human Resources will send the original, completed PAF to the Budget/Staffing Office.

FILLING EXISTING VACANT POSITIONS

1. When an employee leaves the District, the Budget Manager/Principal will complete an online vacancy/separation notice which automatically notifies both the Budget/Staffing and Human Resources of the vacancy.

2. Send Human Resources a copy of the resignation letter so that the resignation can be processed in

MUNIS and an end date given on the pay screens. 3. Human Resources will post the position on the FCPS website and the KDE

Website if certified.

4. If the employee who is leaving has an end date in MUNIS, the Budget/Staffing Office will issue a PAF and follow the steps described in "Hiring Process" above.

PAYROLL CHANGES

Each pay period the budget/grant manager should access their MUNIS payroll report(s) listing the names of employees being charged to the program/grant. The budget/grant manager must notify the Budget & Staffing Office of any employee changes or corrections that will affect salary charges to the program/grant. The Budget & Staffing Office will verify the need for the changes or corrections and, if approved, will send the coding change/correction in MUNIS.

**See the Personnel Action Form (PAF) and applicable flowcharts on the following pages for your reference.

Classified/Certified Hiring Process Flowchart Written Instructions DRAFT 11/2012 Start • Principal completes on-line Vacancy/Separation Notice

o Budget Office verifies vacancy and issues PAF to the principal o HR posts the specific vacancy by posting number and attaches

board approved job description to PAF • Principal reviews applications with the status of “Interview Ready" • Principal conducts interviews according to SBDM policies • Principal completes at least three on-line reference checks or verifies that one has

been completed by another principal • Principal makes recommendation to hire via PAF submitted to HR

o Principal sends rejection or intent to recommend letter to applicants that have been interviewed

• HR Associate Director contacts recommended candidate and makes official offer of employment

(credentials of certified employees are checked prior to offer)

• Job posting is updated/removed • HR Associate Director notifies principal of applicant status and sends email to

other Winocular applicants notifying position has been filled • Candidate scheduled for New Employee Orientation/Benefits Conference/New

employee set-up in MUNIS • Winocular status updated • End • Certified contracts are distributed once required paperwork has been submitted;

o classified contracts are distributed at time of initial new employee meeting.

SECTION VI

PAYROLL

SECTION VI: PAYROLL

The records that are to be submitted to the Payroll office to have employees of the District paid for time worked can be categorized four ways: regular payroll, substitutes, extra service, and extended employment. ALL PAYROLL IS PAID ACCORDING TO THE BOARD APPROVED SALARY SCHEDULES FOR THE CURRENT YEAR. (can be obtained from the budget/staffing webpage; http://www.fcps.net/budget)

REGULAR PAYROLL

The regular payroll is used for reporting time worked for FCPS employees for their regular job and appropriate work year.

For regular payroll, all employees whose regular salaries are to be paid from the grant/awards monies should have been set up with the proper accounting codes and school assignments through the Department of Human Resources. Once this process has taken place, the employee automatically comes into the payroll as it is generated each pay period.

If the employee is certified or paid in a salaried classified position based at a school, the name will appear alphabetically on the biweekly-certified Personnel Absence reports sent to the schools from the Payroll Department. If the employee is absent for any reason, the proper notation is to be made on the form and the appropriate leave card submitted with the report on the date it is due in the Payroll Department. Salaried employees not based at a school are reported on a Personnel Absence Form submitted by the department through which they work.

If the employee is classified hourly, the name will appear alphabetically on an Hourly Time Report s e n t out b i we e k l y t o each school/department. The employee either punches a time clock at the work location or submits a Daily Record Sheet to his/her supervisor. The time is then recorded on the Hourly Time Report and returned to the Payroll Department along with the appropriate leave cards if any time off was taken.

SUBSTITUTES

If pay for substitute employees has been approved in a grant/awards budget, the substitute codes for that position should have been entered into the system through the budget office in order for subs to be paid from the grant.

Certified substitutes sign in at the schools on a school generated Absence Form under the name of the person for whom they are subbing. When the absence report is submitted to payroll, the sub is paid under the same codes as the employee for

whom they worked (the sub object code being the only difference).

Hourly substitutes complete a Daily Record Sheet at the location where they are subbing. The information is then transferred to the Hourly Time Report form listing the substitute's name, social security number, MUNIS number (if known), and the number of hours worked and for whom. When the reports are received in the Payroll Office, the sub is paid on the same codes as the regular employee. (The only difference will be the sub object code.)

EXTRA SERVICE Extra Service is work done in addition to the employee's regular job or work year. Some examples of extra service are:

• Professional Development - Payments to employees for workshop

attendance. • Workshop presentation. • Textbook selection and curriculum writing. • Community Education • After school work - payments to employees for work after their regular

workday during their regular work year. This is work performed other than their regular position.

GENERAL INFORMATION

1. Only district employees m a y be compensated t h r o u g h the payroll

system. Employees may only be compensated at Board approved rates for Extra Service duties. The rates should be obtained from the Department of Human Resources.

2. Holidays, leave time, etc. are not paid on Extra Service.

3. Forms for Extra Service submitted to payroll must be originals signed by the

Project Director/Grant Budget manager and must contain all accounting codes, the employee's name, social security number, MUNIS number ( if known), date of service, rate of pay found in district salary schedule), and total amount due. Payment could be d e l a y e d if a n y o f t h e p r e v i o u s information is missing.

4. To be paid in a timely manner, requests for payment should follow the normal

payroll cut off dates.

5. Stipend forms may be downloaded from the web page.

6. Hourly employees will be compensated at an overtime rate for work over 40 hours per week, within guidelines outlined in Board Policy.

EXTENDED EMPLOYMENT

Extended Employment is time worked in a regular position and paid at a regular daily rate, but for days beyond the normal school calendar year of 190 days. The Program Director will determine if Extended Employment is required. If so, the Budget Office will be notified a n d determine w h e t h e r funding is available. Once this determination i s made, Human Resources will be notified of the number of days required for the position and the employee will be entered into the system with the appropriate accounting codes and number of days.

Extended Employment is reported on regular checks as worked in August and August. During the year, the employee receives biweekly checks (either 21 or 26) based on the regular annual salary (190 days).

NOTE: Extra Service & Extended Employment is required to guidelines in Section V (Establishing Positions and Hiring Personnel) payroll process can proceed.

SECTION VII

PROCUREMENT

SECTION VII PROCUREMENT

Oftentimes, it is necessary and required to procure goods and/or services in order to accomplish the goals of a grant program. Therefore, standards have been established to ensure that the goods and/or services are obtained in a prudent manner and in compliance with the Federal regulations.

NON-PERSONNEL EXPENDITURES

Non-personnel expenditures are made following the principles outlined in the purchasing manual located on the following pages. A purchase order must be generated PRIOR to obtaining goods or services.

Each purchase order requires a five-digit or less vendor number. You may not use any s ix-d ig i t vendor numbers that start with 2, 3, 7, or 9. Vendor numbers beginning with 2 are reserved for tax and community education reimbursement. Vendor numbers beginning with 3 are reserved for special student reimbursement. Vendor numbers beginning with 7 are reserved for payroll and insurance disbursements. Vendor numbers beginning with 9 are reserved for food services.

PURCHASE ORDER PROCESSING FOR PAYMENT

To process a purchase order for payment, the Accounts Payable Division needs the following:

1. The “ACCOUNTS PAYABLE” copy of the purchase order. 2. Proof of receipt signed and dated by the receiver. 3. The original invoice(s).

IMPORTANT NOTE: PURCHASE ORDERS MUST BE CREATED PRIOR TO THE INVOICE DATE. FAILURE TO COMPLY COULD RESULT IN AN AUDIT VIOLATION!!

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FCPS PURCHASING MANUAL

Purchasing Procedures

1. Determine Need

2. Determine an adequate funding source – Ensure funding is located in the proper OBJ. code and initiates a Budget Transfer if necessary.

3. Research FCPS Bids, State Master Agreement price contracts, KETS, UK, LFUCG and GSA contracts to determine if required item(s) is under contract. This does not include cooperatives that award based on “discount”. If contract vendor will abide by the prices and conditions offered by the initiating contracting agency, the item(s) may be purchased utilizing the contract. Purchases of any dollar amount are appropriate. Complete the Requisition/Purchase Order (PO) referencing the appropriate agency and contract number.

4. Item(s) may be purchased outside of the price contracts if:

A. The item(s) meet the specification of contracts awarded by the agencies listed in #3 B. The items are available at a lower price C. The purchase does not exceed $2,500.00 D. The District’s Finance or Purchasing Officer has certified compliance with (A) and (B)

(Board Policy 04.32)

5. If the aggregate amount to be purchased is less than $20,000.00 (small purchase procedures) and the item is not available via price contract, the following procedures shall be followed:

A. Purchases less than $2,500.00 – Use best effort to obtain the lowest price from a responsible and responsive bidder for the supplies, services or construction to be purchased

B. Purchases equal to or exceed $2,500.00 but less than $20,000.00 – the following procedures shall be followed:

a. A minimum of three (3) potential suppliers shall be solicited for quotes. At least one (1) potential supplier must be a certified MBE or WBE (see Non-Competitive Purchases if quotes cannot be obtained)

b. Between $2,500 and $10,000 - telephone or catalog quotes are acceptable. At least one (1) potential supplier must be a certified MBE or WBE (See Non-Competitive Purchases if quotes cannot be obtained) A file shall be maintained indicating the quoted price, vendor, contact name, date of quote and other information obtained. Small Purchase Quote Form should be used. Requisition/PO shall include the statement that the purchase is the “lowest

of three quotes” and the vendor names and quotes must be included on requisition.

c. Between $10,000 and $20,000 – A minimum of three (3) written quotes shall be solicited from potential bidders or suppliers. At least one (1) potential supplier must be a certified MBE or WBE (See Non-Competitive Purchases if quotes cannot be obtained) The requirement of written quotations may be dispensed with if time does not permit the submission of written quotations, providing that the quotation is subsequently verified in writing by the bidder. The requisition/purchase order shall include the statement that the purchase is the “lowest of three written quotes” and the vendor names and quotes must be included on requisition.

d. Quotes shall be retained for a period of five (5) years for auditing purposes.

e. Small Purchase Quote Form should be used for all quotes. 6. Purchasing Cooperatives – Purchasing Cooperatives can only be used if the bid

has been competitively bid and evaluated on price. “Discount Bids” from cooperatives cannot be used.

7. Over $20,000 Procedures (unless item is currently under contract per item #3

or item #6 procedures are followed) - If the aggregate total of the item(s) to be purchased exceeds $20,000. (Aggregate is defined as total dollar amount purchased throughout the District during a fiscal year of items of a like nature, function and use, the need for which can reasonably be determined at the beginning of the fiscal year.)

A. Send request for Bid initiation to Purchasing Office B. Include the following: Item(s) to be purchased, complete and detailed

specifications, quantities to be purchased, and the source of funds that will be used to pay for the item(s) acquired by the Bid.

8. Non-Competitive Purchases – Any non-competitive purchase in excess of

$2,500.00 can only be accomplished after a written determination is made that competition is not feasible and it is further determined in writing that:

(1) An emergency exists which will cause public harm as a result of the delay in competitive procedures; or (2) There is a single source within a reasonable geographical area of the product or service to be procured; or (3) The contract is for the services of a licensed professional, such as attorney, physician, psychiatrist, psychologist, certified public accountant, registered nurse, or educational specialist; a technician such as a plumber, electrician, carpenter, or mechanic; or an artist such as a sculptor, aesthetic painter, or musician, provided, however, that this provision shall not apply to architects or engineers providing construction management services rather than professional architect or engineer services; or (4) The contract is for the purchase of perishable items purchased on a weekly or more frequent basis, such as fresh fruits, vegetables, fish or meat; (5) The contract is for replacement parts where the need cannot be reasonably anticipated and stockpiling is not feasible; (6) The contract is for proprietary items for resale;

(7) In school districts the contract relates to an enterprise in which the buying or selling by students is a part of the educational experience; (8) The contract or purchase is for expenditures made on authorized trips outside of the boundaries of the local public agency; (9) The contract is for the purchase of supplies which are sold at public auction or by receiving sealed bids; (10) The contract is for group life insurance, group health and accident insurance, group professional liability insurance, worker's compensation insurance, and unemployment insurance; or (11) The contract is for a sale of supplies at reduced prices that will afford a purchase at savings to the local public agency.

Determination

When it is established that a need meets one or more of the criteria for a non-competitive purchase, a Determination form is to be prepared by the originator/Budget Manager. A determination number will be assigned during the signature process. After all appropriate signatures (Originator, Director, Senior Director of Administration, Superintendent and Director of Logistical Services and Purchasing) have been obtained; the signed original Determination Form shall be forwarded to the Purchasing Office. A copy will then be sent to the requesting originator/Budget Manager. The assigned Determination Number shall be included on all resulting Requisitions/Purchase Orders. Determination numbers expire after one (1) calendar year and can only be used multiple times if the items and services on the form are the exact same for each purchase.

9. MBE/WBE Participation

The Fayette County Public School System (FCPS) promotes the participation of Minority and Women Business Enterprises (MBE/WBE) as vendors and construction contractors. The FCPS staff shall annually track and report the inclusion and participation of minority and women businesses from all procurement contracts, projects and awards in an effort to reach the Board’s ten percent (10%) MBE/WBE goal from the District’s annual spend. The contact person for the Department of Economic Development is Marilyn Clark, 859-381-4709, Marilyn.clark@fayette.kyschools.us.

NEED HELP???

NEED HELP???

Call or e-mail one of the following:

Dan Sawyers Acting Director, Logistical dan.sawyers@fayette.kyschools.us

Services / Purchasing 381-3876 Matt Moore Purchasing Technician matthew.moore@fayette.kyschools.us

381-3882

PURCHASE ORDER PROCEDURES

Requisition/Purchases Order Entry Procedures Purchase order Inquiry

Unpaid Purchase Orders

REQUISITION/PURCHASE ORDER ENTRY PROCEDURES

Once the Requisition is approved, it will be converted into a PO. You will receive an email notification that informs you that the requisition has been converted and the PO number will also be included in the notification.

PURCHASE ORDER INQUIRY

Open Program

1. 2. 3. 4. 5. 6. 7. 8.

1. Click Find. The program displays the PO Inquiry Find screen.

2. Complete one or more of the fields to create an active set of purchase orders matching the search criteria, or leave all of the fields blank to create an active set of all purchase orders. (This may take a few minutes to process.)

3. Click Accept. The program displays the first record in the active set.

UNPAID PURCHASE ORDERS

Open Program: it may be more beneficial to inquiry by account.

To create the report:

1. Click Define.

2. Complete the fields, as required. Refer to the Field Descriptions table for details.

3. Click Accept.

4. Click Preview, PDF, Print, or Save to view, print, or save the report.

SECTION VIII

Procedures for Payments

Related to Travel

SECTION VIII

PROCEDURES FOR PAYMENTS RELATED TO TRAVEL

The procedures for payments related to travel can be found on the website below. http://my.fcps.net/media/4274/travel-handbook-r20160912b.docx

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SECTION IX

Expenditure Approval

(Accounts Payable)

SECTION IX EXPENDITURE APPROVAL (ACCOUNTS PAYABLE)

The program director is responsible for signing all expenditure vouchers charged to the grant. These include all travel expenses, extra-services payroll expenses, materials, food, or any other miscellaneous expense items. The director is also responsible for the on-line authorization Purchase Orders charged to the grant and processed through the online purchasing system. All expenses submitted for Travel and Professional Leave must be sent to the Grant Accounting Office all other Purchase Orders are to be sent to the Accounts Payable Office, along with original support documentation, for payment approval. Listed below are the contacts in Accounts Payable: Paula Marshall Vanessa McCall Rob Elam

• All Utilities • Employee

Reimbursements • School

Reimbursements • K, O-Z • Employment

Verifications

• AP Credit Card Payments

• A – N (except k), UPS

• Contracts • Pepsi Rebates

IMPORTANT NOTE: PURCHASE ORDERS MUST BE CREATED PRIOR TO THE INVOICE DATE. FAILURE TO COMPLY COULD RESULT IN AN AUDIT VIOLATION.

SECTION X

Professional Service

Contracts .)...

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SECTION X

PROFESSIONAL SERVICE CONTRACTS

Use of Consultants

Consultants are those individuals retained by the District via contract to provide services to the district or an individual school that current District staff is unable to provide. The kinds of assistance sought from consultants may include, but are not necessarily limited to, services such as: conducting fact-finding studies, surveys, and research; providing counsel and/or training in areas requiring special expertise; and, assisting the District with policy development and/or program recommendations.

Written Proposals

Before entering into any agreement with a consultant, the District shall obtain from the consultant a written proposal that details, at a minimum, the following information regarding the consultant and services to be provided:

1. The qualifications held by the consultant, which offer proof of the individual's

experience and expertise in the appropriate service area; 2. The specific measurable objectives to be accomplished; 3. The specific tasks to be performed; 4. The target dates for completion of tasks; 5. The method to be used to report results to the District and/or to deliver any

"product," e.g., plans, recommendations, training, etc. and; 6. Total costs.

Use of Contracts Written contracts, based on the above proposal, shall be required in all cases where a consultant is employed by the District. Such contracts shall be approved in advance by Financial Accounting and Benefit Services. Such contracts shall specify the full amount to be expended for the contracted services, including amounts for travel and related expenses.

Consultant contracts must be approved in accordance with Board Policy 01.11. (Please see the attached contract example.) Pass-through entities may not make sub-awards to organizations that have been

suspended, debarred or otherwise deemed ineligible to participate in federal assistance programs. All contracts for services shall be sent to the Grants Compliance Officer PRIOR to obtaining the superintendent’s signature. The vendor rendering services must be researched and verified to not be on the debarred/suspended list. If the vendor is not on the list, the contract is taken to COO for approval and then forwarded to the superintendent.

Eligibility

Current employees of the district may be used as consultants only if the times during which they are contracted in this role are outside the entire parameters of their calendar work year. Retired employees of the District may be used as consultants; however, they may earn no more than their final daily rate of pay as consultants during the first six (6) months following their date of retirement.

Reviewed by Board:

Revised and Reviewed:

Revised and Reviewed:

Revised and Reviewed:

A blank contract can be obtained from FCPS’ website: http://my.fcps.net/media/18388/fcps-contract-blank.doc

CONTRACT

THIS CONTRACT is entered into this day of , 20 , by and between the BOARD OF EDUCATION OF FAYETTE COUNTY, KENTUCKY, 701 East Main Street, Lexington, Kentucky 40502, hereinafter referred to as the Board, and Enter the Second Party name, street address, City, State and ZIP code hereinafter referred to as Second Party.

PARTIES: The Board of Education of Fayette County, Kentucky, Enter School or Department Name has established the need to [Describe the need for the contract] and has determined that this need cannot be met by existing district staff.

Name of Second Partyprovides Describe Services provided by the Second Party and has expertise or needed products as described herein.

PURPOSE: The purpose of this contract is to improve the availability of Describe services provided by the Second Party.

NOW, THEREFORE, for and in consideration of the mutual promises set out herein, it is hereby agreed by and between the parties hereto as follows:

1. The Second Party shall provide to the Enter School Name or Department, as an independent contractor, services under the direction of Name of responsible FCPS employee.

2. The second party shall provide Provide Detail as to When Services/Products are Provided (i.e. Specific Locations, Dates & Times).

3. The Board agrees to pay the Second Party for the services/products provided in this contract the amount of $ . Additional expenses to be reimbursed are [list any expense items to be included], with a total amount of this contract not exceeding $ [Total Amount of Contract]

4. The Second Party shall provide to the Fayette County Board of Education an invoice for services rendered under this contract and any agreed upon expenses to be reimbursed. Unless otherwise stated, travel and per diem shall be reimbursed based upon the district’s current travel policies.

5. The Second Party is not debarred or suspended or otherwise excluded from or ineligible for participation in Federal assistance programs under Executive Order 12549, “Debarment and Suspension.”

6. This contract may be re-negotiated based upon, but not limited to, increases in services to participants. Any modifications shall be agreed to in writing and signed by both parties.

7. The staff providing services to the Board herein are employees of the Second Party and shall not represent to anyone that they are employees or agents of the Board.

8. Either party shall have the right to terminate this agreement at any time upon a fourteen (14) day written notice, either personally delivered or served by some form of return receipt mail evidencing delivery, to the other party.

9. Each of the parties agrees to comply with all applicable law concerning the performance of the provisions of this contract.

10. The Second Party certifies that it shall not discriminate in any of the services performed in connection with this contract or in any program or activity it operates on the basis of race, color, national origin, religion, age, creed, political affiliation, marital status, sex, or disabling condition.

11. KRS 45A.455 PROHIBITS CONFLICTS OF INTEREST, GRATUITIES, AND KICKBACKS TO EMPLOYEES OF THE BOARD OF EDUCATION IN CONNECTION WITH CONTRACTS FOR SUPPLIES OR SERVICES WHETHER SUCH GRATUITIES OR KICKBACKS ARE DIRECT OR INDIRECT. KRS 45A.990 PROVIDES SEVERE PENALTIES FOR VIOLATIONS OF THE LAWS RELATING TO GRATUITIES OR KICKBACKS TO EMPLOYEES WHICH ARE DESIGNED TO SECURE A PUBLIC CONTRACT FOR SUPPLIES OR SERVICES.

12. If any section, paragraph, or clause of this contract shall be held invalid by any court of competent jurisdiction, the invalidity of said section, paragraph, or clause shall not affect any remaining provisions herein.

13. This contract is deemed to be made under and shall be governed by and construed in accordance with the laws of the Commonwealth of Kentucky.

14. Venue for any legal action filed concerning this contract shall be Fayette County, Kentucky.

15. This writing reflects the entire agreement between the parties. No change or modification of this Agreement shall be valid or binding upon the parties hereto, nor shall any waiver of any terms or conditions hereof be deemed a waiver of such terms or conditions in the future, unless such change, modification or waiver shall be in writing and signed by the parties hereto.

16. This agreement will be in effect from [Date], 20 , through [Date]

, 20 , unless terminated by either party as defined in Paragraph 8. The agreement may be renewed annually based upon evaluation of the effectiveness of the agreement in meeting the goals set forth herein and funding availability.

IN WITNESS WHEREOF, the parties have executed this contract the day, month, and year above written.

Principal/Director’s Approval BOARD OF EDUCATION OF FAYETTE COUNTY

KENTUCKY

___________________________ ________________________________________

Date Emmanuel Caulk, Superintendent Date

________________________________________

Name of Second Party Date

SECTION XI

IN- KIND/ CASH

MATCH

CJ) CD

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SECTION XI

IN-KIND AND/OR CASH MATCH REQUIREMENTS AND TIME EFFORT LOGS

Some grants require an "in-kind" match on the part of the grantee. This requirement is usually defined in the award documentation. It is the responsibility of the program director to determine if there is an in-kind requirement on a grant and, if necessary, to obtain information or clarification from the grantor agency as to the nature of allowable in-kind items. The program director is responsible for calculation and itemizing in-kind match amounts, and for maintaining supporting documentation for all in-kind items reported. In-kind reports, including the supporting documentation should be completed by the program director and submitted monthly to the Grant Accounting office.

The in-kind supporting documentation will become part of the master file. This inclusion in the files is very important for federally funded grants and is inspected by the external auditors. If there is a District cash-match requirement, the program director will be required to get the approved funding authorization from the Budget Office on the actual amount and how the Grant Accounting Office will secure the funding from the General Fund. If there is a cash-match requirement other than General Fund, it must be defined by the grantor with the method for securing funds.

Supporting documentation for "In-Kind" or "Cash Match" programs must be given to the Budget Office and the Grant Accounting Office at the time the original budget is requested to be entered in the MUNIS System. In addition to this, the cost sharing match form must be completed and attached submitted to the Grant Accounting Office before each reporting period.

TIME EFFORT LOGS

All salaried staff paid from a Grant Funding Source must fill out a time & effort log. The log must be signed by the employee and the budget manager on a monthly basis. The Budget Manager is responsible for keeping the time & effort logs on file for three years from the end of the grant period.

**Please see the attached blank timesheet/time effort log, and cost- sharing match forms. This form may also be obtained from FCPS’ website: http://my.fcps.net/media/22326/grant-timesheet.pdf and http://my.fcps.net/media/22344/grant-cost-sharing-4.13.pdf

REVENUE

SECTION XII REVENUE Each funding agency, whether local, state, or federal, has unique requirements for requesting the revenue to support a given grant. The Grant Accounting office will follow the specific procedures established by the granting agency for securing these funds.

In many cases, the granting agencies have very strict regulations that have to be followed or the District could risk delaying or losing revenue. This is especially true when a program is establishing its final total expenses using the time frame the regulations require.

All requests for funds on any grants must be initiated by The Grant Accounting Office to ensure that accurate revenue records and financial reports are maintained to meet the requirements of the granting agency and to meet audit standards. In the case of federal funds, the annual audit of the District requires a separate schedule of each grant detailing revenue and expenses identified by a CFDA number (Catalog of Federal Domestic Assistance).

SECTION XIII

CLOSING OUT A GRANT

SECTION XIII

CLOSING OUT A GRANT The Grant Closeout is the final stage in the life cycle of a grant. During the phase, the Grant Accounting Department ensures that all applicable administrative actions and required work of a grant have been completed by the grantee. The grant closeout is a combined effort between the Grant Accounting Office, the Budget Managers, and the Grant Compliance Officer. The closeout process begins 90 days after the end of the grant-funding period.

INFORMATION FOR THE DEPARTMENT OF PERSONNEL SERVICES

Contact the Budget Office where the staffing of a program originated. Schedule a meeting to discuss the closing out of personnel assigned to a program. The Budgeting Administrator will give guidelines to follow in submitting the information that will be needed for each person. Do not leave staff in positions in a discontinued contract.

CONTRACT LIMITATIONS FOR PAYMENTS

It is important that a program director follow the contract guidelines concerning the cutoff date for expending funds in the budget. This will prevent under spending the monies allocated in the budget, thus having funds available but not used toward the program needs. If the program director over spends their budget, it is his or her responsibility to find an alternate funding source to cover the overdraft.

FINAL REPORTS The Grant team, along with the Program Director prepares all the required final reports in adherence to the regulations of the funding agency. The final reports may include financial information and/or program information.

The program director and the grant team will complete all non-financial program reports required by the granting agency. A copy of the program narrative report must be sent to the Grants Accounting Office, if financial reports are required to be attached to it. All financial reports required by the grantor must be completed by the Grant Accounting Office and not by the program director. The program director will receive a copy of this report for review before it is submitted to the grantor. Reporting requirements are typically defined in the award documentation and will be followed in detail by the Grant Accounting office. This includes expenditure reporting and revenue requests.

CANCELING OUTSTANDING PURCHASE ORDERS

Contact the Purchase Order Maintenance Staff at 381-4209 prior to closing out a program and have them cancel all outstanding Purchase Orders, if applicable. (To review your projects purchase orders see the instructions titled "Steps to print invoice history by G.L. Account report" in the Appendix.)

EQUIPMENT ACQUISITION AND MANAGEMENT There are a number of government wide rules and standards that govern acquisition and management of equipment purchased through a grant. Follow the rules of the granting agency that govern the disposition, sale, relocation, maintenance of physical inventory, etc., when closing out a program.

RETURN OR CARRYOVER OF ANY UNUSED ADVANCE MONEY The Expenditure Report received for the month, that program closed out, will indicate the balance of unused monies. Contact the Grant Accounting Office for directions on what is to be done with this balance if the total of the contract budget has been advanced to the school system. If a program has been reimbursed just for expenses, this will not be necessary. Should the balance of unused monies need to be carried forward or extended, the program director--as deemed necessary, with the assistance of the Grants Compliance Officer--should request approval for this in writing to the funding agency. If a project director decides to request carryover funds, the Grant Accounting office must be contacted to handle the revenue appropriately. Copies of correspondence should be forwarded to the Grant Accounting office. Please contact the Grant Accounting Office for additional assistance.

GRANT CLOSEOUT CHECKLIST

GRANT CLOSEOUT CHECKLIST The checklist below should assist in ensuring that the federal requirements for the grant award are met.

One Month Prior to Award Expiration Date:

• Determine if any additional purchases are required for the grant award. All goods and services must be received and completed by the end date of the award.

• Limit the use of purchase orders to those items that can be received prior to the award expiration date.

• Ensure all expenses posted to the award are allowable, reasonable, and allocable.

• Correct any over-expenditure conditions that exist. 0 to 30 Days After Expiration Date:

• Grant team should complete and file program narrative reports, if applicable. • Ensure that expenditures are not overspent on the grant. • Ensure that all cost-sharing has occurred, and been documented appropriately. • Ensure that all effort reports have been signed and returned. • Obtain and process all final vendor invoices directly related to goods and

services charged to the grant. • Cancel all personnel costs assigned to a program.

30 to 90 Days After Award Expiration Date:

• Assist all parties in the closeout process. • Identify and close all encumbrances, or open obligations on the grant. • Close all outstanding purchase orders, if applicable. • Review indirect cost charges through life award and make any necessary

corrections. • Document cost-sharing and verify that cost-sharing requirements has been met. • Identify any cost overruns and make any necessary adjustments. • Verify that the award budget has been spent appropriately. • Prepare final financial and program reports. • Return or carryover any unused advance money, appropriately.

Glossary of Terms Assurances: Documents submitted and/or signed which assure the funder (usually a government agency) that the applicant will comply with all legal requirements 9e.g. Drug-free Workplace, Equal Opportunity, access for all, specific requirements of the grant). information which is included in a proposal

Budget Period: The period of time from which a budget is approved for an award.

Direct costs: Costs that can be identified with the project (e.g. salary, project materials)

Encumbrance: An anticipated expenditure or an uncompleted or undelivered portion of a purchase agreement

Equipment: Tangible nonexpendable personal property having a useful life of more than one year and an acquisition cost of $5,000 or more per unit. However, consistent with recipient policy, lower limits may be established.

Fixed charges: Required cost above salary, e.g. unemployment insurance, workman’s compensation

Grant Accountant: The person responsible for coordinating all grant accounting functions including: reviewing, consulting, tracking, and financial reporting following the guidelines designated in the Grant Award Notification Letter

Grant Period: The complete length of time the grantee is proposed to be funded to complete the approved activities and/or services under the grant.

Grant Writer: The person responsible for coordinating all grant writing and research functions, including finding funding sources, disseminating information, writing proposals, developing budgets, providing technical assistance to others writing proposals, and providing professional development opportunities in this area.

Indirect costs: Costs which cannot be identified readily and specifically with particular projects or with a specific activity because they are part of the normal operating budget. Often this cost is negotiated between the applicant and the funding agency.

Matching Funds: Sometimes referred to as Cost Share. The amount of money which the applicant is spending on the project.

Obligation: A legal liability to pay for a specified amount under a grant or subgrant, or contract for goods or services incurred during the grant period.

Pre-Award: The period before the actual award notification is received.

Post Award: The period after the actual award notification is received.

Program Income: Gross income earned by the recipient that is directly generated by a supported activity or earned as a result of the award or incidentally.

Program Officer: The Program Officer oversees the application process and manages the program aspect of the project.

Single Audit: An organization wide audit in which an auditor reviews a sampling of programs and management practices to develop a picture of whether the organization as a whole is financially

healthy and in compliance with grant and other legal requirements.

Supplies: All tangible personal property other than "equipment."

Supplant: To add to or increase

Supplement: To replace