1. Federal and State Monitoring Title I Directors Conference September 2014 1

2. Illinois State Board of Education OMB Omni Circular and Time and Effort Documentation 2

3. Illinois State Board of Education Topics of Interest Overview of OMB Uniform Administrative Requirements, Cost Principals and Audit Requirements for Federal Awards Time and Effort 3

4. Illinois State Board of Education OMB Super Circular Subrecipient Monitoring Compensation Personal Services Single Audit Requirements – Threshold Written Policies and Internal Controls 4

5. Illinois State Board of Education Super Circular Subrecipient Monitoring – Risk Assessment Prior Experience with same or similar awards Results of previous audits Is the LEA required to have a A-133 Audit New Personnel or substantially changed systems The results of Federal awarding agency monitoring 5

6. Illinois State Board of Education Super Circular Compensation Personal Services Increases emphasis on internal controls of subrecipient for personnel cost. Provides less prescriptive guidance on documentation 6

7. Illinois State Board of Education Super Circular Single Audit Requirements – Threshold Increases the Requirement for an A-133 Audit from current level of $500,000 to $750,000 7

8. Illinois State Board of Education Super Circular Written Policies and Internal Controls Increased requirements for written policies for Federal Grants Increased emphasis on LEA’s Internal Control Structure 8

9. Illinois State Board of Education Time and Effort Requirements For any staff paid from a federal grant, the grant rules requires that time and effort certification be maintained. 9

10. Illinois State Board of Education Required Time and Effort Documentation Semiannual Certification –Single Cost Objective Works on one Federal Award Totally funded by Federal Award 10

11. Illinois State Board of Education Required Time and Effort Documentation Personnel Activity Report – PAR –Multiple Cost Objective Works on more than one Federal Award Is split funded 11

12. Illinois State Board of Education Reminders for Time and Effort Documented Policy and Procedures for Time and Effort Ongoing Training of Staff Regarding Time and Effort Maintaining Time and Effort Records 12

13. Illinois State Board of Education Time and Effort Findings Not accounting for changes in position, duties or funding source Reporting according to how ratios were budgeted when different from actual Reports not reviewed or signed by appropriate staff 13

14. Illinois State Board of Education References and Helpful Links United States Department of Education: http://ed.gov Office of Management and Budget (OMB) Circular A-87: http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a tta Illinois Program Accounting Manual (IPAM): http://www.isbe.net/sfms/html/ipam.htm State and Federal Grant Administration Policy and Fiscal Requirements and Procedures: http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf http://www.isbe.net/e-bulletins/default.htm http://isbe.net/ea/htm/checklist.htm 14

15. Illinois State Board of Education Contact Information Illinois State Board of Education Federal and State Monitoring Division 100 North First Street Springfield, IL 62777 217-782-7970 15

16. Illinois State Board of Education Questions and Answers 16