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December 14, 2016 Debbie Batten, Associate Director, State Aid

Understanding the IEL/CE Grant Fiscal Responsibilities. December 14, 2016 Debbie Batten, Associate Director, State Aid Nancye Gaj , Director of Compliance & Partnership Development Judy Howell, Grants Management & Compliance Technician. This webinar will only address the IEL/CE Grant.

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December 14, 2016 Debbie Batten, Associate Director, State Aid

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  1. Understanding the IEL/CE Grant Fiscal Responsibilities December 14, 2016 Debbie Batten, Associate Director, State Aid NancyeGaj, Director of Compliance & Partnership Development Judy Howell, Grants Management & Compliance Technician

  2. This webinar will only address the IEL/CE Grant

  3. The North Carolina Community College System office is assembling a team to put in place staff, processes, and procedures to ensure that we are consistently and fully monitoring financial compliance.

  4. Important Terms • Supplement – Not Supplant • Direct Costs • Allowable vs. Disallowable Costs • Time and Effort Reporting • Budget vs. Actual

  5. Supplement – Not Supplant (Replace) • AEFLA: Funds made available for adult education and literacy activities…shall supplement and not supplant other State or local public funds expended for adult education and literacy activities. • In other words Federal funds may NOT be used to pay for services, staff, programs, or materials that would otherwise be paid with state or local funds.

  6. Direct Costs (200.413) Definition Costs that are identifiable and assignable to a specific project or activity and that support the project’s purpose and activity. Examples • Salary, wages, fringe benefits (200.430; 200.431) • Consultant fees • Subcontracts • Materials and equipment for project work (200.313; 200.439; 200.453) • Supplies (200.314)

  7. Allowable vs. Disallowable Costs • Allowable Costs are those charges that are necessary, reasonable and allocable. They also must conform to Federal law and grant terms and be adequately documented. • Disallowable Costs are those charges to a Federal award that the pass-through agency determines to be unallowable in accordance with the applicable Federal principles contained in the award.

  8. Time and Effort Reporting (200.430) Applies to every employee position paid from federal funds. Purposes • To document that the appropriatefederalprogram is receiving the benefit of the services supported by grant funds; and • To verify the actualtime spent on a federal program receiving the benefit of that effort.

  9. Time and Effort Sheet Name: ____________________________Position: ____________________________ Provider:________________________Weekly Period Ending: ___________________ I certify that this report represents a true recording of effort expended for the period indicated and that I have full knowledge of those activities. _________________________ ________ _____________________________ __________ Signature of Employee Date Signature of Supervising Employee Date

  10. Time and Effort Documentation (200.430 (8)(h)) Federal Cost Principles: • Time must be based on actual after-the-fact-activity of each employee, not on a predetermined or estimated basis. • Must account for the total activity for which each employee is compensated. • For employees working on multiple federal awards, actual personnel costs should be charged to each award. • Must be prepared at least monthly and should coincide with one or more pay periods. • Must be signed by • The employee • The supervisor • #1 issue found in audits resulting in fines and/or penalties.

  11. Budget vs. Actual (200.302 & Subpart E – Cost Principles) Requires that ... • Actual expenses are • Reasonable, (200.404) • Allocable, (200.405) • Allowable, (200.403) and • Consistently charged. • Mischarges are corrected in a timely manner. (local provider’s responsibility) • Prior approvals are obtained when required. (local provider’s responsibility) • Sub-recipient expenses are monitored. (state’s responsibility) • Request for reimbursement (CBOs) should be sent to finance office by the 5th working day of each month. Failure to do so may result in risk of eventual funding loss.

  12. Form: NCCCS 2-34

  13. Form: NCCCS 2-33

  14. Form: NCCCS 2-32

  15. Budget Monitoring Actual expenses should be compared at least monthly to the budget to ensure ... • All funds are used appropriately. • Total funds on the grant have not been exceeded. • Maximum expenditures for any cost category have not been exceeded (e.g. 5% for administration). • Actual expenses are periodically compared with budget. • All financial records and supporting documentation pertinent to the Federal award must be retained for a period of three years (200.333). Questions: Who in your agency performs these functions? How often do you check on this?

  16. Still more questions, give us a call or email us.

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