1. EDGAR 201 Steven A. Spillan, Esq. sspillan@bruman.com
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2. Agenda Introductions Examples of Questioned Costs Administrative Rules
Financial Management
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3. EDGAR Table of Contents
Part 75
Part 76
Part 81
2 CFR Part 200
Subpart D – Administrative Requirements
Subpart E – Cost Principles
Subpart F – Audit Requirements
Guidance
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4. EDGAR Regulations - Authority
General Education Provisions Act
General authority of the Secretary, 20 USC 1221e-3
Authority of Secretary to adopt regulations, 20 USC 3474
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5. ESSA v. EDGAR – who wins? Every Student Succeed Act
Title Programs
Program Regulations
Education Department General Administrative Regulations
General Education Provisions Act
Uniform Grant Guidance
What about state law?
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6. Questioned Costs
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7. 1. Advertisement
Are costs associated with advertising in media such as newspapers, radio and television, direct mail, or allowable?
Yes No
It Depends
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8. 2. Food
May a 21st CCLC program use federal funds to purchase light snacks and water for a parent meeting?
Yes No
It Depends
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9. 3. Food (Again) What about for a staff meeting? Yes No It Depends
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10. 4. Food (YET Again)
May a 21st CCLC program use federal funds to purchase light snacks and water for a staff meeting if the meeting is all day, in the middle of the woods and its 100 degrees outside with killer mosquitoes?
Yes No
It Depends
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11. 5. Clerical Staff Yes No It Depends
Can 21st CCLC funds be used to pay for salaries of clerical support staff?
Yes No
It Depends
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12. 6. INCENTIVES
To increase their assessment scores, a 21st CCLC program wants to give students an incentive so if a student attends after school tutoring for the year, the student will receive a gift certificate for a pizza. Is this allowable?
Yes No
It Depends
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13. 7. Computer Networks
Are the costs associated with an LEA’s district wide networks allowable under 21st CCLC?
Yes No
It Depends
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14. 8. School Counseling
Can a 21st CCLC program use federal funds to pay for a school counselor to provide counseling to all students?
Yes No
It Depends
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15. 9. Security Measures to Protect Equipment
Carter High School wants to purchase cameras and other related security devices to protect assistive technology and other equipment purchased with federal funds. Is this allowable?
Yes No
It Depends
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16. 10. Field Trips Can a school use 21st CCLC funds for field trips? YesNo
It Depends
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17. 11. Private Schools
Can a district reimburse a private school the costs of their teachers attending an academic conference related to improving student achievement?
Yes No
It Depends
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18. 12. Gifts
Can a district employee accept a gift from a contractor as long as it is below the micro-gratuity threshold?
Yes No
It Depends
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19. Administrative requirements
Financial Management
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20. Financial Management Financial management system. 200.302
Payment
Cost sharing or matching
Program income
Defined term:
Revision of budget and program
Period of performance
Record retention
Methods for collection, transmission and storage of records
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21. Internal Controls. 200.303 “Must” vs. “Should”
Must have controls to manage the award in compliance with federal statute, regs, and terms of the award
Should have controls as established in US Comptroller’s General Standards for Internal Controls and/or Internal Control Integrated Framework (COSO)
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22. Internal Controls. 200.303 (cont.)
Also “must”:
Comply with requirements
Evaluate and monitor compliance
Take prompt action to correct noncompliance
Safeguard personally identifiable information (PII)
Compliance?
Performance?
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23. Self Assessment. 200.328 Compliance and Performance
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24. Written Procedures = Internal Controls
Compliance Supplement, Internal Controls: “Control activities are the policies and procedures that help ensure the management’s directives are carried out.”
Clearly written
Clearly communicated
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25. Written Procedures: Must or Should?
Cash Management Procedure (b)(6) &
Allowability Procedures (b)(7)
Managing Equipment – (d)
Conflicts of Interest Policy (c)
Procurement Procedures (c)
Method for Conducting Technical Evaluations of Proposals and Selecting Recipients (d)(3)
Travel Policy (b)
Time and Effort Procedures - “essential” ED, Cost Allocation Guide
Subrecipient Monitoring Procedures – required by Compliance Supplement
Grant Application Procedures
Record Retention Procedures
Audit Resolution Procedures
Program-specific Procedures
ESSA, Title I Written Methodology for distributing nonfederal funds
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26. Brustein & Manasevit, PLLC © 2018. All rights reserved.

27. Legal Disclaimer
This presentation is intended solely to provide general information and does not constitute legal advice or a legal service.  This presentation does not create a client-lawyer relationship with Brustein & Manasevit, PLLC and, therefore, carries none of the protections under the D.C. Rules of Professional Conduct.  Attendance at this presentation, a later review of any printed or electronic materials, or any follow-up questions or communications arising out of this presentation with any attorney at Brustein & Manasevit, PLLC does not create an attorney-client relationship with Brustein & Manasevit, PLLC.  You should not take any action based upon any information in this presentation without first consulting legal counsel familiar with your particular circumstances.
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