1. Title I, Part A and The Grants Accounting Approval Process
June 15-19, 2015
13 Annual Title Programs Summer Conference
2/24/2019

2. 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. 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

4. 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

5. FY16 Consolidated Application Provisioning
Properly provisioned in the LEA Monitoring Application.
District Security Officer 
Superintendent
Title I Coordinator
Chief Financial Officer

6. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls
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]
2/24/2019

7. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and 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.
2/24/2019

8. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and 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.
2/24/2019

9. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and 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.
2/24/2019

10. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls
2/24/2019

11. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls
2/24/2019

12. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls
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.
2/24/2019

13. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls
Public Law , 31 U.S.C & 6503, CMIA of 1990, 2 C.F.R. Part 200 Uniform Grants Administrative Requirements
2/24/2019

14. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls
Public Law , 31 U.S.C & 6503, CMIA of 1990, 2 C.F.R. Part 200 Uniform Grants Administrative Requirements
2/24/2019

15. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls
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
2/24/2019

16. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls
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.
2/24/2019

17. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls
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.
2/24/2019

18. Findings 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, 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.
2/24/2019

19. Findings 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.
2/24/2019

20. Maintenance of Effort (MOE), Comparability, Supplement Not Supplant, and Internal Controls
Title I, Part A Cash Management
Policies/procedures that indicate how subrecipient requests are evaluated before funds are released for reimbursement
2/24/2019

21. Questions and Answers

22. Helpful Resources Title I Handbook – Current Edition
NCLB Act of 2001 (Blue Book)
Department Web site –
US ED Web site –
FY16 LEA Monitoring Form
Education Support Services Operations Manual

23. 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. Title I Education Program Specialists Contact Information
Area
Name
Phone Number 1
Robyn Planchard
(404) 2
Randy Phillips
(770) 3
Anthony Threat
(706) 4
Evelyn Maddox
(404) 5
Judy Alger
(229) 6
Grace McElveen
(912) 7
Jimmy Everson
(229) 8
Marijo Pitts-Sheffield
(912) 9
Kathy Pruett
(706) 10
Elaine Dawsey
(478) 11
Olufunke Osunkoya
(678) 12
Bobby Trawick
(229) 13
Ken Banter
(478) 14
Tammy Wilkes
(478)

25. Grants Accounting Regina Hailey Manager, Grants Accounting for Title I
2/24/2019

26. Budgets Budget by function and object codes
Coordinate submitting budgets within the system
Monitor Budgets(communication between LEA, Program and Grants Accounting)

27. 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
2/24/2019

28. 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
2/24/2019

29. 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. Completion Report Grant Period-07/01/XX – 09/30/XX Due 10/31/XX
Expenditures as of September 30th
Report expenditures by function and object
Refunds/Cash Shortages
Request to reopen Completion Reports

31. Completion Report
2/24/2019

32. Closed Grant
2/24/2019

33. 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
2/24/2019

34. GRANTS ACCOUNTING TEAM
DELLA KILPATRICK – ACCOUNTING MANAGER
( )
REGINA HAILEY – MANAGER, GRANTS ACCOUNTING
( )
PHYLLIS RAINES – GRANTS ACCOUNTANT
( )

35. Questions and Answers
2/24/2019