FISCAL MONITORING OBJECTIVES:  To provide a clearer understanding of the monitoring process;  To provide further guidance for documentation needed for federal requirements. the monitoring process

Q3 - For Contracted Services paid with NCLB funds : 1. Describe the process of developing the contract  Who & what determines the need for contracted services?  What procedures are put in place regarding bidding, if any?  Who determines the quality and expertise of contractors? 2. List all parties who must initial or sign the contract  NCLB Coordinator? Superintendent? Finance Director? 3. Identify who maintains the signed contracts  Position and name.

Q3 – Guidance Continued 4. Identify where the signed contracts are maintained  Location--At the School? District office? Finance Office? 5. Describe the process for payment of the contract  Who determines when the contractor is paid? What determines this? You must address all of the above to meet intent!

D7 – Time and Effort For all staff paid by a single funding stream with NCLB federal funds (i.e. Title 1A staff as well as the NCLB Coordinator, Class size reduction teachers, Title IIA stipends, Title III staff) the most recent copy of bi-annual certifications. Citation: Where employees are expected to work solely on a single Federal award or cost objective, charges for their salaries and wages will be supported by periodic certifications that the employees worked solely on that program for the period covered by the certification. These certifications will be prepared at least semi-annually and will be signed after the end of the certification period by the employee or supervisory official having firsthand knowledge of the work performed by the employee.

Acceptable Semi-Annual Certifications

What accounts for Acceptable Semi-Annual?  Either a single funding stream with a single cost objective or multiple funding streams with a single cost objective  Accounts for 100% of time or 100% of stipend time  If a person is doing a semi-annual for a Stipend, the certification should include the words "100% of the stipend time"  Time period not more than 6 months  Time and effort is signed and dated after the work has been performed

Unacceptable Semi-Annual Certification Period greater than 6 months Date signed before end of period worked

D8 – Monthly PARS For all staff paid by multiple funding streams with any NCLB federal funds (i.e. Title 1A staff as well as the NCLB Coordinator, Class size reduction teachers, Title IIA stipends, Title III staff) the most recent copy of monthly activity report(s). Citation: Where employees work on multiple activities or cost objectives, a distribution of their salaries or wages will be supported by personnel activity reports or equivalent documentation which meets the standards in subsection (5). Such documentary support will be required where employees work on:

Monthly PARS – Citation Continued (a) More than one Federal award, (b) A Federal award and a non-Federal award, (c) An indirect cost activity and a direct cost activity, (d) Two or more indirect activities which are allocated using different allocation bases, or (e) An unallowable activity and a direct or indirect cost activity. (5) Personnel activity reports or equivalent documentation must meet the following standards: (a) an after-the-fact distribution of the actual activity of each employee, (b) account for the total activity for which each employee is compensated, (c) be prepared at least monthly and must coincide with one or more pay periods, and (d) They must be signed by the employee.

Monthly PARS – Citation Continued (e) Budget estimates or other distribution percentages determined before the services are performed do not qualify as support for charges to Federal awards but may be used for interim accounting purposes, provided that: (i) The governmental unit's system for establishing the estimates produces reasonable approximations of the activity actually performed; (ii) At least quarterly, comparisons of actual costs to budgeted distributions based on the monthly activity reports are made. Costs charged to Federal awards to reflect adjustments made as a result of the activity actually performed may be recorded annually if the quarterly comparisons show the differences between budgeted and actual costs are less than ten percent; and (iii) The budget estimates or other distribution percentages are revised at least quarterly, if necessary, to reflect changed circumstances

Acceptable Monthly PARS

D19- Financial: Grant Reimbursement A copy of the most recent reimbursement invoice and expenditure run from the SAU’s accounting system to support the reimbursement for Title IA and at least one other title –Title IIA, Title III, or Title VI.  Citation: Reimbursement shall be the method of payment to subgrantees. Accurate, current, and complete disclosure of the financial results of financially assisted activities must be in accordance with the financial reporting requirements of the grant or subgrant.

What are we looking for? Most recent reimbursement invoice submitted A print out of that invoice from Federal Grant Reimbursement System A print out of a detailed expense report or trial balance of those expenses to support the invoice (i.e. Names of employees, account codes, posting dates, materials and supplies purchased, vendor names etc.) Both Title 1A and one other Title – You must address two different Titles to meet the intent

D20- Financial System Expenditure Reports Financial system expenditure reports for the past fiscal year for Titles IA, IIA, III and VI. Summarize salary/benefit runs by Title by Staff and provide detail runs by Title for all other expenditures. EDGAR , , Part 80, Subpart C –Citation: Fiscal control and accounting procedures must be sufficient to permit the tracing of funds to a level of expenditures adequate to establish that such funds have not been used in violation of the restrictions and prohibitions of applicable statutes.

What are we looking for? A detailed run of expenditures for the entire fiscal year being monitored. Details should include employee names, account codes, vendor name, posting dates, etc. Any charge put on a credit card or purchase order should be followed by the back up receipts of actual purchases. Purchases for food whether for travel or parent engagement should be accompanied by travel requests, invitations, agenda, registration, etc.

For more specific questions Jackie Godbout Title IA Program Consultant Janette Kirk Title IA Program Director Meghan Southworth Title IIA Coordinator Nancy Lamontagne Title IA Management Analyst Nancy Mullins Director ESL/Bilingual Programs Charlene Tucker Director of Assessment and Accountability

For more specific questions David Fisk Title IC Migrant Education Program Director Chelsey Fortin-Trimble Title VI Program Director Jacinda Goodwin McKinney-Vento State Coordinator Travis Doughty Federal Grants Coordinator/21 st Century/SIG