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OFFICE OFQUALITY SCHOOLS

EXTENDED LEARNING

Missouri Department of Elementaryand Secondary Education

WELCOME TO THE SAC GRANTEE MEETING

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The Office of Quality Schools

Assistant Commissioner Dr. Chris Neale

Grants and Resources Unit Craig Rector- Coordinator

Extended Learning Section (Afterschool ) Cindy Heislen- Director

Jimmy Reed- Supervisor

Erika Brandl- Supervisor

Kim Wolf- Accounting Specialist

Where the dollars come from

• School Age Community (SAC) dollars come from the Child Care Development Block Grant to the Department of Social Services (DSS), then to DESE via MOU.

• While you as the grantee have deliverables to meet with us, we have deliverables to meet with DSS.

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It’s all very simple

Meet your minimum hours and days per week;

Maintain KCC data;

Have current license;

Not only spend money but ask for regular reimbursement; and

Provide kids in your program a safe learning environment afterschool.

Grant Guidelines Hours of Operation/Days Per Week (minimum)

4 days and 13 hours minimum

Attendance Reported in KCC-due by the 15th of each month for prior

month’s attendance

30+ days (minimum to be considered regular attendee)

60+ days (statewide goal)

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Requesting Reimbursement

Your program (district) spends money on the SAC program, we (DESE) reimburse it;

We had too much in unspent funds at the end of the year. When we have this problem DSS may think “maybe they don’t need the money” and we do not want them to think that as it’s not true; and

To help ensure this doesn’t continue we are bringing back an old tradition.

Reimbursement Changes (Year One)

Requests for reimbursement are due between the 22nd and 25th of the month in the ePegs system, and you may request reimbursement any month during the fiscal year; however, you must request reimbursement: December;

March; and

June

Again you may request reimbursement any month by the 25th these are just the months you must request reimbursement.

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Licensing

All SAC grants must be licensed;

• If you are a returning SAC grantee you need to make sure your license is valid;

• If you are new you have one (1) year from date of award to become licensed.

• If you are contracting with a CBO for programming the license will be needed to begin programming.

Failure to meet the aforementioned deliverables will cause your program to cease operation until licensing is achieved which can result in budgets being adjusted and potentially losing grant.

Licensing Director Requirements

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Partnerships

• Effective partnerships allow for more efficient use of local resources.

• Collaboration among diverse partners strengthen the variety of services the community can offer.• Local police/sheriff department: parent nights, CSI class, presentations to students,

D.A.R.E., mentors.

• Local Chamber of Commerce: Speakers, career mentors, connection to local businesses

• Local newspaper: teach a class, program publicity, newspapers

• Local civic organizations: volunteers (i.e. Lions members in partnership with Conservation, who provided fishing equipment, took boys fishing)

• Department of Conservation: multiple Conservation programs

• MU Extension: Plethora of program offerings in every county

Advisory Council

• You are required to convene an advisory council for your SAC program;

• The advisory council should be diverse and include: parents, students, teachers, volunteers, or community members;

• DESE recommends quarterly meetings, for monitoring purposes make sure you keep sign-in sheets, and minutes of the meeting.

• This was scored on your competitive grant so it will be scrutinized more.

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Advisory Councils

• Each grantee must have a diverse advisory council that is actively engaged in the development and implementation of the afterschool program.

• Members could be parents, educators, members of civic/service organizations, business community, local, and state government.

• Evidence will be collected through meeting sign-in sheets and minutes.

• Advisory Councils should meet, at a minimum, of two times per year.

Advisory Councils (cont.)

• Engage members to help with planning and/or helping with events such as Lights On, Family Nights, etc.

• Programming decisions

• Recruiting community partnerships

• Volunteering in program

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Training

• Required• One State Conference

• MOSAC2 PDI (November 17-19,2017) and/or MAACCE (June 11-13, 2018)

• Kids Care Center (New SAC grantees w/ no prior system usage/experience)

• Planning with Data Site Meeting

• Methods Training (see T/TA schedule, if req.)

• CPR/FA-Must follow DHSS guidelines

• Licensed sites must have additional annual hours of training per licensing rules

Setting up maintaining budget

Easy Version

Once you receive your approved budget from Kim you or your bookkeeper can enter your budget into ePeGS;

Kim then approves your budget or contacts you with revisions; and

You are ready to begin requesting reimbursement, make budget amendments, etc. You will also submit a copy version of the budget amendment.

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Request for Reimbursement

To put simply this is how your program receives its grant dollars.

RFR’s are due between the 22nd and 25th of the month regardless of holidays and weekends.

Prior to approving an RFR, your DESE supervisor will check KCC data entry and any outstanding documents or deliverables so make sure you have everything caught up;

Required Certification 200.415

• NOTE: An official authorized to legally bind the non-federal entity must certify on annual and final fiscal reports or vouchers requesting payment:

• “By signing this report, I certify to the best of my knowledge and belief that the report is true, complete and accurate and the expenditures, disbursements and cash receipts are for the purposes and objectives set forth in the terms and conditions of the federal award. I am aware that any false, fictitious, or fraudulent information or the omission of any material fact, may subject me to criminal civil or administrative penalties for fraud, false statements, false claims, or otherwise.”

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How often are we required to sign the required certification?

• “The requirement to certify vouchers requesting payments applies to all subgranteesrequesting a payment and must be provided with every request for payment under a subgrant, in the same way that the U.S. Department of Education requires all grantees and cooperative agreement recipients to certify all payment requests submitted to the Department.”

• Letter, dated May 26, 2015

Budget Amendment

Budget Amendments allow you to move monies between categories;

Once submitted you will receive a scanned copy with an “approved” stamp. This becomes your new working budget.

We certainly understand the need to modify budgets from time to time however excessive budget amendments are considered on our monitoring risk assessment;

Budget amendments for supplies and equipment will not be accepted after May 25, 2018.

There is no 10% variance meaning every dollar must be accounted for and approved by DESE staff;

Make sure you consult the spending guidelines prior to submitting a budget amendment.

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Districts that Contract Programming

Important things to keep in mind:

The district is responsible for the deliverables of the grant to be met. This includes both the programming and financial.

When DESE comes on site to monitor we are monitoring the district.

Final Expenditure Report

• The Final Expenditure Report now generates payment;

• Is Due July 25, 2018

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Final Program Report

• This report allows us to evaluate data from your program for the year;

• Make sure you fill out the form completely including licensing number!

• Due July 15, 2018

Request of Key Staff Change

• This is completed only if a primary contact person is replaced.

• We understand that front line staff leave the program regularly so this form is not necessary for them.

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Continuation

• Continuations are non-competitive but resemble your original application;

• Make sure you fully complete the continuation and attach everything required i.e. licensing and accreditation certificates;

Risk Assessment

• Risk assessments are completed on every grantee. Put simply: the higher the score the more likely you will receive onsite or phone monitoring.

• Don’t be alarmed if your program is selected for onsite/phone monitoring there are some indicators that are heavily weighted and not in your control.

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Kids Care Center and DESE Portal

• Once setup and trained on KCC you must regularly enter required data;

• As previously mentioned this entry is verified via report sent to DESE prior to the processing of RFR’s;

• It is very important to keep your KCC data up to date;

• The DESE Afterschool Portal is the coolest thing ever;

• You will find updated versions of every document on the Portal;

• In addition to current forms you will find numerous resources, trainings available, and a collection of recorded webinars and Fast 5 Fridays.

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Monitoring

• Tiered process;

• Expectations of on-site visit;

• Follow-up; and

• Strengths, recommendations, and corrective actions.

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Uniform Grant Guidance(financial overview)

Supplement v. Supplant

• Non-Federal entities may use federal funds only to supplement and, to the extend practical, increase the level of funds that would, in the absence of the federal funds, be made available from the non-federal sources for the education of participating students.

• Supplanting is presumed to occur when:• The subgrantee uses federal funds to provide services that it is

required to make available under other federal, state, or local laws.

• The subgrantee uses federal funds to provide services that were provided with non-federal funds in the prior year.

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Supplement v. Supplant, cont.

• Documentation• Be able to demonstrate that any increase in state and local funds

is less than increases of the standard operating costs, and state/local funds have not been redirected to a new activity;

• AND

• Be able to demonstrate that Management is on record as deciding to eliminate the activity under question unless a new source of funds is made available from non-state and non-local funds, and the activities to be funded under a particular federal program are clearly consistent with the purpose of that program.

Cost Principles

• Necessary

• Reasonable

• Allocable• Proportionate to the time used in the program (e.g. 30%

afterschool, 70% regular day)• Make sure cost share items are intended for afterschool and meet the

goals & objectives stated in the grant.

• Documented!!!

• Legal under State & Local Laws

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Identification of Awards 200.302

• All federal awards received and expended

• Federal programs under which the federal awards were received

• Identification must include:• CFDA Title and Number

• Federal Award Identification Number

• Fiscal Year of Award

• Federal Agency

• Pass-Through Agency (as applicable)

• Common Monitoring Finding!!-No documentation or inaccurate/missing information

Refer to “Fiscal Management Sample Docs” in Grantee Resource Book

Separate Tracking

• Grant revenues, expenditures, etc. must be separately identified with codes and must not be comingled with other state, federal, and/or local funds.

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What written procedures or policies do we need?

• Cash management (written procedure) 200.305

• Allowability procedures 200.413 & 200.414

• Procurement (written procedure) 200.318 ‐ 200.323

• Gratuity 200.113

• Conflict of Interest 200.112

• Written compensation and leave policies 200.430 

• Travel (written policy) 200.474

Cash Management Improvement Act 200.305

• The Cash Management Improvement Act (CMIA) was placed in operation to prevent interest earnings on federal funds.

• This act which requires subgrantees to demonstrate that when receiving federal funds, they have either already spent the funds.

• To consider the funds “spent”, the transactions should be recorded in your accounting system and the funds delivered to the intended recipients.

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CMIA Procedures 200.305

• Written Procedure

• Address the process used for ensuring that federal funds are requested on a reimbursement basis only.

Cash Management Top Monitoring Findings

• Payment of Federal funds was not requested on a reimbursement basis.

• No documentation to support amount of Federal funds requested (or amounts don’t agree).

• Federal funds requested are based on budgeted amounts, not actual expenditure amounts.

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Allowability Procedures (200.302(b)(7) & 200.403

• Written Procedure

• Address the process used for determining the allowability of costs in accordance with Subpart E‐Cost Principles of the UGG and the terms and conditions of the Federal award.

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Period of Availability/Obligation76.707 & 76.708

• Each federal grant has a period for which funds can be obligated and expended.• SAC Cohort 8: September 18, 2017 – June 30, 2018

• You cannot use current year funds on a prior year obligation if grant cycles are crossed (e.g. Purchase order dated June 15, 2017 for purchase of supplies cannot use grant funds from 2017-2018).

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Selected Items of Cost

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Spending Guidelines(See Fiscal Management tab)

• Most common monitoring findings of unallowable expenditures:• Gifts (student, staff, and/or family)

• Incentives (student, staff, and/or family)

• Snacks

• Entertainment (movies, sporting events)

• Food for staff during non-meal times or non-essential meetings

Food Policy (cont.)

• Allowable Food Costs• Meals for family nights and/or afterschool program related

working meetings during a normal meal time.

• Limited amount of afterschool funds may be expended on meals for meetings/training events for purposes that are directly relevant to the program and the operation of the grant and during a meal time.

• Limited to meals noted on an agenda, is clearly described, and is mandatory.

• Highly encouraged to have a written policy on food purchases.

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Food Policy (cont.)

• Must provide the following documentation at a minimum:• Agenda must include an explanation of what was discussed,

• List of actual attendees or a “sign-in” sheet with all participants signature, and

• Written justification that the meal was necessary, was reasonable in cost, and was an integral part of the afterschool program (should also include an explanation that it was impractical for participants to obtain food on their own and that their attendance at the meeting or training session was essential to accomplishing the goals and objectives of the afterschool grant.

Food Policy (cont.)

• Unallowable Food Costs• Breakfast

• Desserts (that are not included as part of the meal)

• Daily snacks/treats/appetizers

• Meals at special employee events

• Receptions or networking sessions

• Beverages (alcohol/non-alcohol)

• Meals for parents and/or students with exception of family nights or AS program related working meetings during a normal meal time.

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Travel Costs 200.474

• Travel charges must be reasonable and consistent with entity’s written travel reimbursement policies.

• Address the process used to reimburse expenses of employees on official business of the LEA (actual cost basis, per diem basis, or milegage basis)

• Address the process used to determine whether costs for travel, including lodging, subsistence, and incidental expenses, are reasonable and allowable.

• Grantee must retain documentation that participation of individual in conference is necessary to the Federal award(see spending guidelines tab for travel justification examples).

• Documentation could include agenda and or prior written approval.

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Time & Effort

NEW: Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. 1. Be supported by a system of internal controls which

provides reasonable assurance charges are accurate, allowable and properly allocated;

2. Be incorporated into official records;3. Reasonably reflect total activity for which employee is

compensated;4. Encompass all activities (federal and non-federal);5. Comply with established accounting policies and practices; and6. Support distribution among specific activities or cost objectives.

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Time & Effort-Top Monitoring Findings

• No Time and Effort documentation on file for Federally paid employees

• Time and Effort documentation not signed and dated after the fact

• Personnel Activity Reports (PARs) do not account for the entire activity of the employee

• PARs are not signed by both the employee and supervisor• Actual time and effort reported on PARs do not agree with the

amount of Federal funding paid to the employee• No contract/agreement for extra duty pay (or not sufficient)• No Time and Effort documentation completed for extra duty pay

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Procurement

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Procurement Procedures 200.318-200.323

• Address the standards of conduct covering conflicts of interest and governing the actions of employees engaged in the selection, award, and administration of contracts.

• Address the standards set for situations in which a financial interest is not substantial or a gift is an unsolicited item of nominal value.

• Address the disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the LEA or organization.

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Procurement Procedures 200.320

• Address applicable method of procurement:

• NEW: Micro‐purchase ($3,500 or less)

• Small purchase procedures ($3,500‐$150,000)

• Competitive sealed bids ($150,000 or more)

• Competitive proposals ($150,000 or more)

• Noncompetitive/sole source proposals

56$3,500-----

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Micro-Purchase 300.320(a)

• NEW: Acquisition of supplies or services, the aggregate dollar amount of which does not exceed $3,500

• $2,000 for construction subject to the Davis‐Bacon Act

• May be awarded without soliciting competitive quotations if nonfederal entity considers the cost reasonable

• To the extent practicable must distribute micro‐purchases equitably among qualified suppliers

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Procurement Procedures (cont.)

• Address the process used to avoid acquisition of unnecessary or duplicative items

• Address the process used for procurement transactions that ensure that all solicitations:• Incorporate a clear and accurate description of the

technical requirements for the material, product, or service to be procured.

• Identify all requirements which the offerors must fulfill and all other factors to be used in evaluating bids or proposals.

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Policies & Procedures-Top Monitoring Findings

• No written policy or procedure

• Policy or procedure does not contain sufficient content

• LEA is not implementing policy or procedure

Property Management

Property Management

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Equipment v. Supplies 200.33 / 200.94

• Equipment

• Tangible, nonexpendible, personal property having a useful life of more than one year and an acquisition cost of $1,000 or more per unit

• Supplies

• All tangible personal property other than equipment

• NEW: Computing devices (200.20) are supplies if less than $1,000

Software: Equipment v. Supplies

• Computer software can be purchased, subscribed to, or internally generated.

• To be considered equipment, it must be:• Software license that is bought costing $5,000 or more

• Internally created software costing $5,000 or more

• ADDED: must be included on inventory

• To be considered supplies, it must be:• Software purchase costing less than $5,000

• Lasting less than a year

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Software (cont.)

• To be considered a purchased service:• Annual maintenance agreements

• Subscription fees to access online programs (ADDED: no matter the cost)

Tracking Equipment

• Equipment Inventory• Description• Serial/ID Number• Funding Source• Federal Award Identification Number (FAIN)• Title Holder (if applicable)• Acquisition Date• Cost• % of Federal Participation• Location• Use and Condition• Disposition (if applicable)

http://dese.mo.gov/financial‐admin‐services/general‐federal‐guidance

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Do we still need to track small and attractive Items?

• Yes

• Entities must maintain “effective control over, and accountability for, all funds, property and other assets” 

• Regardless of cost, grantee must maintain effective control and “safeguard all assets and assure that they are used solely for authorized purposes”

• 200.302(b)(4)

Equipment Disposition 200.313

Equipment must be used by the LEA in the program for which it was acquired as long as needed, whether or not the program continues to be supported by the Federal award. 

• When equipment acquired under a Federal award is no longer needed for the original program the LEA must dispose of the equipment as follows:

• Items with current per unit fair market value of $5,000 or less may be retained, sold or otherwise disposed of with no further obligation

• Items with current per unit fair market value in excess of $5,000 may be retained by the LEA or sold

• Proper sales procedures must be established to ensure the highest possible return