1. Campus Leads’ Meeting November 22, 2013 Christina Poole, Consortium Grant Accountant cpoole@bpcc.edu

2.  Topics  Year 1 Recap  Time & Effort Reporting  Administrative Costs  Year 4 Grant Funds  Budget Realignment

3.  Year 1 Recap CampusReimbursed/ Expended Year 1 Remaining Total Remaining % Total Remaining Bossier Parish$803,288$1,636,999$6,811,82989.45% Delgado$74,354$231,651$812,61191.62% LA Delta$59,477$155,289$827,48893.29% South LA$69,710$364,530$817,25592.14% Co-Lin$103,703$391,230$783,26288.31% Meridian$169,423$157,598$717,54280.90% MS Delta$95,436$370,305$791,53089.24% Northeast MS$57,326$627,095$829,63893.54% Pearl River$1,319$414,864$885,64699.85% TOTAL $1,434,036$4,349,560$13,276,80190.25%

4.  Time & Effort Reporting  Completed bi-annually (end of Fall & Spring semesters) *see note on following slide  Please submit to accountant  Required for all grant- funded employees  Reporting should occur as a percentage (out of 100%, not out of a 40-hour work week)  Form may be found on Basecamp (search “time and effort”  Supporting documentation needed

5. *Note about Time & Effort According to OMB Circular A-21 (J.10) for After-the-Fact payroll distribution activity records, reports shall be prepared for professorial and professional staff each academic term but not less frequently than every six months. Other employees’ reports shall be prepared monthly and will coincide with one or more pay periods. Other examples of acceptable payroll distribution include Plan- Confirmation and Multiple Confirmation Records. Each of these examples also requires reporting at least annually or no less than every six months. Thus, to meet the most-restrictive guidelines, we will report time and effort for all grant-funded employees at the end of the Fall and Spring Semesters.

7.   10% limitation on administrative costs  In no event may administrative costs exceed 10% of the total award ($1,471,083)  Guidelines at 20 CFR 667.220(b) and (c)  Function-based not title-based  May be personnel and non-personnel, direct and indirect (campuses will have no indirect costs)  Please report administrative costs to Grant Accountant on a quarterly basis (when submit info to Manager for Quarterly Report) Administrative Costs

8. 20 CFR 667.220  The costs of administration are the costs associated with performing the following functions:  Performing the following overall general administrative functions and coordination of those functions:  Accounting, budgeting, financial and cash management functions, procurement and purchasing functions, property management functions, personnel management functions, payroll functions, coordinating audit/review findings, audit functions, general legal services functions, developing systems and procedures required for these administrative functions  Performing oversight and monitoring responsibilities related to administrative functions  Costs of goods and services required for administrative functions of the program  Travel costs incurred for official business in carrying out administrative activities  Costs of information systems related to administrative functions

9.  Year 4 Grant Funds  Use of Year 4 funds is optional for campuses  According to SGA, final 12 months limited to:  Gathering info and data for reporting outcome measures  Completing requirements for third-party evaluation  For the co-grantee campuses this means Year 4 activities will only include gathering information for reporting outcomes and answering any final questions for the evaluator  Only Personnel, to include salary and fringe, will be allowed  Campuses limited to one position, which is not expected to require 40hrs/week  Please see handout for complete draft policy

11. Activities not allowed:  Travel  Equipment purchases  Supply purchases  Contractual expenditures  Other expenditures  Administrative tasks  Instruction  Navigating or Student Support Services  Supplanting

12. Year 4 Timeline  Y3Q4 – Last campus leads’ meeting  9/30/15 – All purchases completed and received  10/1/15 – Beginning of funding for Year 4  10/31/15 – All Year 3 reimbursement requests submitted to Accountant  10/31/15 – Year 3 APR information submitted to Manager  3/31/16 – End of funding for Year 4  4/30/16 – All Year 4 reimbursement requests submitted to Accountant  6/30/16 – All reimbursements to all campuses completed

13.   This will be our last planned budget realignment  Realignment requests due to Accountant by January 31, 2014  Requests must include: Revised budget narrative Justification worksheet Budget spreadsheet  The entire realignment package will be submitted as soon as possible after all campuses have provided their requests Budget Realignment

14. Reminder  20% Rule – Budget Line Flexibility Flexibility is allowed (except wages, salaries, fringe, and indirect) No single line item may increase or decrease more than 20% Changes in excess of 20%, and in wages, salaries, fringe, and indirect require Grant Officer approval (modification) If your campus wishes to modify their budget within the 20% guidance, complete the Budget Realignment Request which is posted to Basecamp Mix and match is allowed within wages and salaries and do not require a modification, but FPO must review changes prior to implementation.

15. Questions? Feedback?

16.  Next Steps Time & Effort Complete time & effort reports at each campus Submit to grant accountant Administrative Costs Submit current administrative costs to grant accountant Continue submitting administrative costs quarterly Budget Modification Develop request Include: revised budget narrative, justification worksheet, budget spreadsheet Submit by 1/31/14