1. Grant Closing February 4, 2015

2. Grant funds ending vs. program ending Usually happens at the end of the grant cycle On rare occasions can happen before the end of the grant cycle Closing Out

3. Program Sustainability

4. Procedures/Guidelines EDGAR 34 CFR, Part 74 & Part 80 Records Retention Equipment and Supplies Other Closing Out

5. Records Retention

6. Retain 5 years after grant ends Retention starts upon submission of Final Expenditure Report Made available for auditing and monitoring purposes Records Retention

7. Records include programmatic and contractors agreements Fiscal records including records that justify expenditures Records Retention

8. Inventory Process

9. Equipment Tangible Non-expandable Useful life of more than one year Acquisition cost of $5,000 or more

10. Equipment Retains shape and appearance Does not lose identity

11. Equipment Disposition If program continues to operate, equipment can be kept

12. Equipment Disposition If program closes: Offer to other program/project currently or previously supported by federal funds Transfer of equip cannot interfere with use by original program

13. Equipment Disposition Disposition requests may include retention or sale at auction

14. Sample Equipment Inventory and Disposition Record Serial/ID Number Item Description Item Location

15. Sample Equipment Inventory and Disposition Record Purchase Price Purchase Date Percentage of Federal Funds used for Purchase

16. Sample Equipment Inventory and Disposition Record Current Per Unit Fair Market Value Condition Disposition Status

17. Sample Equipment Inventory and Disposition Record Auctioned Transferred

18. Supplies Consumed in use Lose appearance with use Expandable Inexpensive Loses identity

19. Supplies Disposition

20. Budget Revision Requests Must be submitted and approved by ODE via CCIP All Budget Revisions must have a status of Authorized Rep Approved prior to June 30 Future expenses only (Must obligate by June 30 & liquidate by Sept 30)

21. Child Nutrition Programs

22. Licensing

23. ODE Licensing Contacts Marlene Fields 614-644-2604 Diana Saunders 614-644-2603

24. Ohio Department of Job and Family Services Help Desk 877-302-2347

25. Transportation Providers Contact your transportation providers to stop transportation

26. Reports

27. Final Expenditure Report Desk audit

28. Reports Year 5, mandatory record review only of years 4 and 5 Profile and Performance Information Collection System

29. Later Disallowances and Adjustments

30. Evaluation Thinking and Design Drivers

31. Miscellaneous Items

32. Whom to Notify Staff Community Partners Parents/Families/Legal Guardians and Student Participants

33. Whom to Notify Governing Authority/Board(s) Sponsors (for community schools) Other Stakeholders

34. Referrals Advise parents/families/legal guardians of other program options, especially those nearby Advise other programs of possible new participants

35. Possible Agencies to Contact Unemployment Insurance Workers Compensation Employment Benefits

36. Possible Agencies to Contact Federal, State & Local Taxes (W-2 forms) COBRA Medical Benefits

37. Resources

38. Review the Grant Closing document provided today as a resource guide. Submit Grant Close-out Fiscal Review documents to ODE Grant Closing Guidelines

39. Important Dates Feb. 4 th – Mandatory Training June 30 – End of Fiscal Year Sept. 30 – Reporting Deadline Oct. 2 – Fiscal Review Deadline

40. education.ohio.gov

41. Social Media @OHEducation ohio-department-of-education Ohio Families and Education Ohio Teachers’ Homeroom OhioEdDept storify.com/ohioEdDept