1. NM Public Education Department Administrative Services Division
Basics for BARS and RfRs
Carl Perkins Grants
Presented By: Fiscal Grants Management Bureau

2. Fiscal Grants Management Bureau Susan Lucero Valerie Padilla
PRESENTERS
Fiscal Grants Management Bureau Susan Lucero Valerie Padilla
HANNA SKANDERA
SECRETARY OF EDUCATION

3. Today’s Objectives Budgeting Adjustment Requests
Purpose of Function Codes
Alignment to Application
BAR Types
Requests for Reimbursement (RfRs)
Review Reporting Requirements
Documentation
Crosswalk Account Codes to OBMS
Common Reasons for RfR Rejections
Timelines
HANNA SKANDERA
SECRETARY OF EDUCATION

4. Budget Adjustment Request (BAR) Basics
Budget Authority must be renewed each Fiscal Year
BAR Types: increases/decreases/transfers/maintenance
Supporting documentation required: (award letter)
Allows:
Transfer of funds to other functions and object codes within grant
Ensures conformance with use of public funds’ statute
Gains entry to RfR
HANNA SKANDERA
SECRETARY OF EDUCATION

5. Function Codes 1000 - Instruction 2000 - Support Services
Instruction includes the activities dealing directly with the interaction between teachers and students provided for students (used with all Programs 1000–9000)
Support Services
Support services provide administrative, technical (such as guidance and health), and logistical support to facilitate and enhance instruction.
2100 Support Services—Student
Guidance Services
Health Services
2200 Support Services—Instruction
Library/Media Services
Student Assessments
HANNA SKANDERA
SECRETARY OF EDUCATION

6. Function Codes 2400 - Support Services - School Administration
Activities concerned with overall administrative responsibilities
Office of the Principal
School Administration
Central Services
Activities that support other administrative and instructional functions, including fiscal services, human resources, planning, and administrative information technology.
Business Office/Fiscal Services
Purchasing, Warehousing, and Distributing Services
Source: PSAB Supplement 3 & UCOA (Uniform Chart of Accounts)
HANNA SKANDERA
SECRETARY OF EDUCATION

7. Examples of Function Codes
Supplies:
To be used in the classroom
To be used in Administration – 2300/2400/2500
Travel:
Students – 1000
Teacher
Professional development
Contractors
Depends on Type of Contract
Ex: Instruction related (2200)
Non-Instructional Training (2500)
HANNA SKANDERA
SECRETARY OF EDUCATION

8. Alignment to Perkins Application

9. Alignment to Perkins Application

10. Alignment to Perkins Application

11. Alignment to Perkins Application
HANNA SKANDERA
SECRETARY OF EDUCATION

12. Budget Adjustment Request Types (Increase)
Source: PSAB Supplement 3 & UCOA (Uniform Chart of Accounts)
HANNA SKANDERA
SECRETARY OF EDUCATION

13. Budget Adjustment Request Type (Decrease)
HANNA SKANDERA
SECRETARY OF EDUCATION

14. Budget Adjustment Request Type (Transfer)
Requests transfer between function codes with net change of zero
Requires budget justification attachment
No change to revenue object code; only to expenditure object codes
HANNA SKANDERA
SECRETARY OF EDUCATION

15. Budget Adjustment Request Type (Maintenance-Doesn’t require PED approval)
HANNA SKANDERA
SECRETARY OF EDUCATION

16. RfR – Review Reporting Requirements
Accounting-system generated expenditure report
Reporting time period on report must match same period you are requesting reimbursement
Grant Application – what does it require you to do
Year to date and current period expenditures tracking
Provide detailed expenditure activity to include detailed purchasing activity
Meets auditing compliance standards
HANNA SKANDERA
SECRETARY OF EDUCATION

17. Documentation -Information Requests for RfRs
Verified by program to ensure expenditures align with scope of grant and grant proposal
PED program or fiscal will request additional information if discrepancies or questionable expenditures noted
Detailed Transaction Activity Report sufficient to cover expenditure activity since last request for reimbursement or year to date
HANNA SKANDERA
SECRETARY OF EDUCATION

18. Crosswalk Account Codes to OBMS – Postsecondary Institutions

19. Crosswalk Account Codes to OBMS – Postsecondary Institutions

20. Crosswalk Account Codes to OBMS
HANNA SKANDERA
SECRETARY OF EDUCATION

21. RfR Supporting DOCUMENTATION Requests - Expectations
Professional Development
Agenda
Itemized Travel Expenditure Summary Per Traveler
Receipts if Traveling Based on Actuals
Attendance Sign-In Roster (if applicable)
Contractual Services
Copy of Contract
Invoice for Services
Supplies
Invoice
Equipment > $5K
Signed PED Pre-Approval Equipment Form
Mileage
Mileage Log reporting odometer readings, date of travel, purpose
Signed by employee & supervisor
HANNA SKANDERA
SECRETARY OF EDUCATION

22. Commonly Questioned Costs
Time Period Reported on RfR
Reporting Period on General Ledger Expenditure Report
Not in accordance with GAAP
Solution: Align reporting period of RfR with same reporting period as expenditure report.
See: NMAC – Financial Standards
HANNA SKANDERA
SECRETARY OF EDUCATION

24. Commonly Questioned Costs
Prior year expenditures claimed in current year
Not in accordance with GAAP or statute
Utilizes current year funding for prior year purpose
Solution: Create Adjustment RfR for closed fiscal year during August 1st- 11th
See: NMAC – Other Services
HANNA SKANDERA
SECRETARY OF EDUCATION

25. Prior Year Expenditures Claimed in Current Year
HANNA SKANDERA
SECRETARY OF EDUCATION

26. Commonly Questioned Costs
Goods or services not received or rendered but recorded as expended
Not in accordance with GAAP or statute
Creates risk of loss of funds for sub-grantee
Solution: Record prepaid expense as asset, then reclassify as expenditure once item received
Ex: Completion of course with proof of passing grade
Ex: Prepayment of hotel for professional development related travel
See: NMSA – Payments for Purchases
HANNA SKANDERA
SECRETARY OF EDUCATION

27. Goods or Services Not Received or Rendered – Recorded as Expended
HANNA SKANDERA
SECRETARY OF EDUCATION

28. Commonly Questioned Costs
Goods or services must be received and paid for prior to expiration date of grant
Violates grant performance period
Incomplete and inaccurate financial reporting within prescribed time
Solution: Verify policy and procedures to assure proper internal control to meet closing and expiration deadlines
See: NMAC – Other Services C. Federal/State Grants
HANNA SKANDERA
SECRETARY OF EDUCATION

29. Goods and Services Received and Paid Prior to Grant Expiration

30. 2017 Fiscal Year Start–up Carl Perkins Unliquidated Obligations
Grant Year 1617
Carl Perkins
PY Unliq
Obligations
Milestone/
Fund #
24172, 24175, 24178, 24181
Encumber
6/30/17
HANNA SKANDERA
SECRETARY OF EDUCATION

31. 2017 Fiscal Year Start–up Carl Perkins Unliquidated Obligations
Grant Year 1617
Carl Perkins
PY Unliq
Obligations
Milestone/
Fund #
24172, 24175, 24178, 24181
BAR Unliquidated Obligations
7/14/17
HANNA SKANDERA
SECRETARY OF EDUCATION

32. 2017 Fiscal Year Start–up Carl Perkins Unliquidated Obligations
Grant Year 1617
Carl Perkins
PY Unliq
Obligations
Milestone/
Fund #
24172, 24175, 24178, 24181
Expend
7/31/17

33. 2017 Fiscal Year Start–up Carl Perkins Unliquidated Obligations
Grant Year 1617
Carl Perkins
PY Unliq
Obligations
Milestone/
Fund #
24172, 24175, 24178, 24181
Submit Final RfR
8/11/17
HANNA SKANDERA
SECRETARY OF EDUCATION

34. 2017 Fiscal Year End Carl Perkins Redistribution Step I
Grant Year 1516
Carl Perkins
Redistribution
Milestone/
Fund #
24176, 24179, 24182
Award ~
2/1/17
BAR Deadline ~
3/15/17
Expend
6/30/17

35. 2018 Fiscal Year Start–up Carl Perkins Redistribution Step II
Grant Year 1516
Carl Perkins
Redistribution
Milestone/
Fund #
24176, 24179, 24182
(1) Budget
5/1-6/15/17
(2) BAR Redistribution
7/14/17
Expend
9/30/17
Submit Final RfR
10/13/17
HANNA SKANDERA
SECRETARY OF EDUCATION

36. Questions? HANNA SKANDERA SECRETARY OF EDUCATION Valerie Padilla
Mihaela Marin
Susan Lucero
HANNA SKANDERA
SECRETARY OF EDUCATION