1. Fiscal Guidelines/ Budget and Program Revisions NC Committee on Dropout Prevention Procedures Manual 2010

2. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Agenda Fiscal GuidelinesFiscal Guidelines Budget and Program RevisionsBudget and Program Revisions –Budget and Program Revisions Introduction –Steps for Requesting Revisions to Budget or Program –Budget Revisions Request Form –Program Revisions Request Form

3. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Fiscal Guidelines http://www.ncpublicschools.org/docs/dropout/grants/forms/ 2010/fiscal-guidelines.pdf

4. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Use of Funds Funds must be used: –for items necessary for accomplishing the objectives of the program –for implementing activities (as described in the dropout prevention application) All cost must be: –budgeted in approved application to be eligible to be charged to grant

5. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Allowable Costs Allowable Costs A cost is allowable if the goods or services involved are aligned with an objective and in accordance with relative benefits received. A cost is allowable if the goods or services involved are aligned with an objective and in accordance with relative benefits received.

6. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 To be allowed/charged to a grant, the following must be met: –Be reasonable for performance of the grant and allocable under the applicable cost principles –Consistent with policies and procedures that apply to state funded activities –Determined in accordance with generally accepted accounting principles –Not be included as a cost or to meet cost-sharing or matching requirements of any federal-or-state funded program in the current or prior period –Not used for lease-purchases for discretionary grants –Not used for indirect costs if for state-funded grants

7. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Allocable Costs A cost is allocable to a particular grant if: 1.It is incurred solely to advance the work under the sponsored agreement. 2.It benefits both the sponsored project and other work of the institution in proportions that can be approximated through use of reasonable methods.

8. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Allocable Costs Guidelines A cost is allocable to a particular grant if it is treated consistently with other costs incurred for the same purposes in like circumstances and if it meets the following: A cost is allocable to a particular grant if it is treated consistently with other costs incurred for the same purposes in like circumstances and if it meets the following: Incurred specifically for the grantIncurred specifically for the grant Benefits both the grant and other work and can be distributed in reasonable proportion to the benefits receivedBenefits both the grant and other work and can be distributed in reasonable proportion to the benefits received

9. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Allocable Cost Guidelines (Continued) Any cost allocable to a particular grant or other cost objective may not be shifted to other state awards to overcome funding deficiencies or to avoid restrictions imposed by law or by the terms of the grant award. Any cost allocable to a particular grant or other cost objective may not be shifted to other state awards to overcome funding deficiencies or to avoid restrictions imposed by law or by the terms of the grant award.

10. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Also consider Are fair practices in hiring and spending adhered to? Is the cost not included as a cost or used to meet cost sharing or matching requirements of any state or Federal award in either the current or a prior period and not funded under other grants? Is a documentation procedure established to adequately maintain full accounting records?

11. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Unallowable Costs The following list of costs, either direct or facilities and administration costs are unallowable on dropout grants. The following list of costs, either direct or facilities and administration costs are unallowable on dropout grants. * Please note that following is not a complete list of unallowable costs. Please check with the grant provider if you have concerns about any possible issues that might not be allowed in the grant. * Please note that following is not a complete list of unallowable costs. Please check with the grant provider if you have concerns about any possible issues that might not be allowed in the grant.

12. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 List of Unallowable Costs Alcoholic Beverages Audit Services Severance Payments Costs incurred for Interest on Borrowed Capital Goods and Services for Personal Use

13. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Unallowable Costs, contd Acquisition of real property for construction, maintenance and repairs Defense and prosecution of criminal and civil proceedings and claims Any losses arising from uncollectible accounts and other claims and related costs Contributions and donations to individuals other than students served by the program as incentives

14. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Unallowable Costs, contd Costs of investment counsel and staff and similar expenses incurred to enhance income from investments Costs of advertising and public relations designed solely to promote the grantee rather than the grant program The cost of certain influencing activities associated with obtaining grants, contracts, cooperative agreements or loans

15. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Unallowable Cost, contd Costs of organized fund raising to raise capital or obtain contributions Contributions to a contingency reserve or any similar provision made for events the occurrence of which cannot be foretold with certainty as to time, or intensity or with an assurance of their happening

16. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 List of Unallowable Cost, contd Fines, penalties, damages, and other settlements resulting from violations of, or failure to comply with Federal, State, and local regulations Costs of entertainment for the sole purpose of amusement, diversion, and social activities

17. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 QUESTIONS, COMMENTS, CONCERNS?

18. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Budget and Program Revisions

19. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Budget and Program Revisions It is not unusual for applicants to revise programming or budgetary allocations after an application for funding has been granted. However, revisions should be rare and well- thought out before request for changes are made to avoid multiple request within the lifetime of the grant.

20. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Steps for Requesting Revisions 1.Review the Fiscal Guidelines to ensure requests are aligned with these approved principles for expending funds. 2. Electronically submit a request to the Sub- committee on Budget and Program Revisions, using the appropriate forms.

21. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Steps for Requesting Budget and/or Program Revisions Continued Electronic submission is required. Electronic submission is required. Request emailed to ncdropoutprevention@dpi.state.nc.us Request emailed to ncdropoutprevention@dpi.state.nc.usncdropoutprevention@dpi.state.nc.us Committee acts on request received by the 10 th day of the month. Committee acts on request received by the 10 th day of the month. Allow at least through the end of the month for a response from the sub-committee. Allow at least through the end of the month for a response from the sub-committee. Regardless of the sub-committees decision, responses will come in the form of an email. Make sure all email addresses are accurate. Regardless of the sub-committees decision, responses will come in the form of an email. Make sure all email addresses are accurate.

22. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Steps for Requesting Revisions, contd 3. If your request is granted, proceed accordingly with the new changes; otherwise, continue to follow the program or budgetary distributions that were last approved by the committee.

23. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Budget Revision Form http://www.ncpublicschools.org/docs/dropout/grants/forms/2010/budget- revision-request.xls

29. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Program Revision Form http://www.ncpublicschools.org/docs/dropout/grants/forms/2010/p rogram-revision-request.xls

33. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 Budget and Program Revision Reminders The sub-committee may have additional questions for you to answer, therefore be ready to detail the basis of your request(s)The sub-committee may have additional questions for you to answer, therefore be ready to detail the basis of your request(s) Ensure your descriptions are detailed but briefEnsure your descriptions are detailed but brief Provide justification for each requestProvide justification for each request Revision request must be in excel form (no pdf)Revision request must be in excel form (no pdf)

34. Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014Monday, February 10, 2014 NC Committee on Dropout Prevention Procedures Manual 2010 QUESTIONS, COMMENTS, CONCERNS??