1. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Title I, Part A and the Grants Accounting Approval Process 2016 GCEL Conference 6/11/20161

2. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Title I, Part A and The Grants Accounting Approval Process Presented by Anthony L. Threat Title I Education Program Specialist Regina Hailey Grants Accountant Manager Georgia Department of Education

3. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org 3 SCHOOL IMPROVEMENT & DISTRICT EFFECTIVENESS

4. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Agenda Monitoring Findings and Grants Management Overview of Grants Accounting Process Importance of communication between LEA’s, Program Managers and Grants Accounting Inventory Monitoring Monitoring Preparations Response to Monitoring Findings Question and answers

5. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Purpose of Presentation Title I, Part A Guidance concerning Grant Management Overview of the FY16 Consolidated Application Checklist and Grants Management Overview of Consolidated Application Approval Process and Grants Management Monitoring Findings and Grants Management Overview of Grants Accounting Process Importance of communication between LEA’s, Program Managers and Grants Accounting

6. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org FY16 Consolidated Application Provisioning Properly provisioned in the LEA Monitoring Application. District Security Officer Superintendent Title I Coordinator Chief Financial Officer

7. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management CITATION: Grantees are responsible for managing the day-to-day operations of grant and sub grant supported activities. Grantees must monitor grant and sub grant supported activities to assure compliance with applicable Federal requirements and that performance goals are being achieved. Grantee monitoring must cover each program, function or activity. [2 C.F.R. Part 200] 6/11/20167

8. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management Internal Controls The LEA ensures that it complies with-- The procedures for ensuring that the LEA has sufficient internal controls to ensure federal programs compliance. 6/11/20168

9. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management Internal Controls Title I, Part A; School Improvement 1003(a); School Improvement 1003(g) (SIG); Title I, Part C; Title I, Part, D; Title II, Part A; Title III, Part A; Title VI, Part B; Title X, Part C-- McKinney-Vento Act, if applicable. 6/11/20169

10. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management Internal Controls LEA's drawdown requests that are consistent with The Department's DE0147, and LEAs request are supported by accounting records of outlays expenditures) prior to but not more than 2 days usually of request. Payments to LEA were determined to meet immediate cash needs. 6/11/201610

11. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management 6/11/201611

12. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management 6/11/201612

13. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management 6/11/201613 Cash Management Written policy or procedure that provides: Internal controls to segregate duties associated with cash management, monitoring of cash management activities (including reconciliations), reimbursements are made only after costs have been incurred, or cash advances Are made as close as is administratively possible(not more than 2 days) to actual cash outlay.

14. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management 6/11/201614 Public Law 101-453, 31 U.S.C. 3335 & 6503, CMIA of 1990, 2 C.F.R. Part 200 Uniform Grants Administrative Requirements

15. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management 6/11/201615 Title I, Part A Cash Management The LEA provides evidence of methods and procedures for payment that shall minimize the time elapsing between the transfer of funds and disbursement by the grantee or sub grantee Sub recipients’ requests for federal funds are evaluated, and drawdowns of federal cash are only for immediate needs

16. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management 6/11/201616 Title I, Part A Cash Management Evidence that LEAs do not draw funds before actual need. Excess cash balances are funds maintained at the recipient/sub recipients level in excess of immediate (usually 3 days) needs.

17. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management Evidence that LEAs do not draw funds before actual need. Excess cash balances are funds maintained at the recipient/sub recipients level in excess of immediate (usually 3 days) needs. 6/11/201617

18. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Findings 6/11/201618 Cash Management Findings/Cash Management Sub recipients' requests for federal funds are evaluated, and drawdowns of federal cash are only for immediate needs. Evidence that LEAs do not draw funds before actual need. Excess cash balances are funds maintained at the recipient/sub recipient’s level in excess of immediate (usually 3 days) needs. Finding/Current Condition The School District did not provide evidence of any drawdowns made from Title I, Part A. The District did not start posting/ applying expenditures to the general ledger for this fiscal year until October 1, 2013. Details (PO's, invoices, payroll registers, etc.) that support the drawdowns were not available for review during the monitoring visit. It could not be determined by the spreadsheet provided that the expenditures were paid within the two day requirement.

19. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Findings 6/11/201619 Corrective Action: The School District must submit to the Georgia Department of Education (Department) written procedures that provide the necessary internal controls that the District will implement to ensure effective and efficient operations associated with cash management, monitoring of cash management activities (including the process for drawing down funds) in compliance with laws and regulations, and Department guidelines specific to Title I, Part A. The procedures must also include how the District will monitor the implementation of the procedures, as well as, the person(s) responsible for monitoring the implementation of the procedures.

20. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Internal Controls and Cash Management 6/11/201620 Title I, Part A Cash Management Policies/procedures that indicate how subrecipient requests are evaluated before funds are released for reimbursement

21. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Questions and Answers

22. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Helpful Resources Title I Handbook – Current Edition Department Web site – http://public.doe.k12.ga.ushttp://public.doe.k12.ga.us US ED Web site – www.ed.govwww.ed.gov FY16 LEA Monitoring Form Education Support Services Operations Manual

23. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Helpful Resources 2 C.F.R. Part 200, Uniform Guidance (Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards) Education Department General Administrative Regulations (EDGAR)

24. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Title I Education Program Specialists Contact Information AreaNamePhone NumberEmail 1Robyn Planchard(404) 985-3808rplanchard@doe.k12.ga.us 2Sherri MinshewTBD 3Anthony Threat(706) 615-0367anthony.threat@doe.k12.ga.us 4Evelyn Maddox(404) 656-2045emaddox@doe.k12.ga.us 5Judy Alger(229) 838-6037julager@doe.k12.ga.us 6Grace McElveen(912) 334-0802gmcelveen@doe.k12.ga.us 7JaBra Harden Fuller(229) 563-9305jharden@doe.k12.ga.us 8Marijo Pitts-Sheffield(912) 269-1216mpitts@doe.k12.ga.us 9Kathy Pruett(706) 540-8959kpruett@doe.k12.ga.us 10Elaine Dawsey(478) 971-0114edawsey@doe.k12.ga.us 11Olufunke Osunkoya(678) 704-3557oosunkoya@doe.k12.ga.us 12Bobby Trawick(229) 246-1976btrawick@doe.k12.ga.us 13Ken Banter(478) 960-2255kbanter@doe.k12.ga.us 14Tammy Wilkes(478) 237-2873twilkes@doe.k12.ga.us

25. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Manager, Grants Accounting for Title I ⁻Regina Hailey 6/11/201625 Grants Accounting

26. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Budgets Budget by function and object codes Coordinate submitting budgets within the system Monitor Budgets(communication between LEA, Program and Grants Accounting)

27. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org How will you know if grant is approved? The grant goes through a sign-off process Coordinator sign-off Superintendent sign-off Program Manager sign-off  Grants Accounting Approval 6/11/201627

28. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org When can an Amendment be Created? An amendment can be created (by Coordinator or Grants Accounting) once a grant is in approved status. Why would an amendment be created? When carryover/additional allocation is added to original allocation by Grants Accounting. When the system needs to revise how the funds were budgeted. Follow same steps as doing an original budget 6/11/201628

29. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org When can an Amendment be created? Outside of function code variance 25-percent variance Change in the scope of the program Post audit purposes

30. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Completion Report Grant Period-07/01/XX – 09/30/XX Due 10/31/XX Reporting of expenditures as of September 30 th by Period Report expenditures by function and object Sub-grant reporting Refunds/Cash Shortages Request to reopen Completion Reports

31. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Completion Report 6/11/201631

32. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Sub-Grant Expenditures 6/11/201632

33. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Closed Grant 6/11/201633

34. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Program Managers Status Report Assist program managers and directors to monitor spending by grantees Shows total percentage of grant spent based on expenditures Read only document Can be exported to Excel 6/11/201634

35. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org GRANTS ACCOUNTING TEAM DELLA KILPATRICK – ACCOUNTING MANAGER (404) 656-4668 dkilpatr@doe.k12.ga.usdkilpatr@doe.k12.ga.us REGINA HAILEY – MANAGER, GRANTS ACCOUNTING (404) 656-4676 rhailey@doe.k12.ga.usrhailey@doe.k12.ga.us PHYLLIS RAINES – GRANTS ACCOUNTANT (404) 656-5553 praines@doe.k12.ga.uspraines@doe.k12.ga.us

36. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Questions and Answers 6/11/201636

37. Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Richard Woods, Georgia’s School Superintendent “Educating Georgia’s Future” gadoe.org Title I, Part A and the Grants Accounting Approval Process 2016 GCEL Conference 6/11/201637