Stay on Top of Your Perkins Grant: Surviving Monitoring Visits and Audits May 2009 Renee Kuharski, Ph.D. Colorado Mountain College.

Stay on Top of Your Perkins Grant:

Surviving Monitoring Visits and Audits

May 2009Renee Kuharski, Ph.D.

Colorado Mountain College

Goal of Session is to:

Provide information and details on how to organize your Perkins grant.

What is an audit?

What is the monitoring objective?

Get & Stay Organized!

Develop a system that works for you and your institution or school

Ask yourself, how does my state reimburse? Start there.

Keep EVERYTHING!

Award documents

All emails, memos etc. [example; requests for out of state travel]

Back up of all expenditures [order form, Purchase Order, packing slip, invoice, copy of check sent]

Any additional backup data

Back up of all expenditures

Develop a system…

Perkins Program Campus Request Form

Campus Perkins Request & Prioritization Form

CMC Perkins Grant Ordering Instructions

Perkins Grant Order Form

Perkins Tracking Form

Secondary Consortium Process

Schools meet to determine how they – as a group will allocate their funds.

Representatives come prepared to meeting with their schools prioritize requests from their approved CTE programs

» Determine Objectives based on the 5 and 1 year plans

» Estimate of cost of each activity

Secondary process

Each school follows their individual

purchasing policies

Tracking is key in this process!

Reconciliation is similar to the college process.

Okay, so why is this important?

Why keep all this “stuff”?

Audits

and lions

and tigers and

monitoring bears

oh my…

Lessons learned from an audit

Track not only the financial

Keep documentation of professional development activities

Time and Effort (time sheets)

Monitoring Objective

To provide reasonable assurance that proper records are maintained for equipment

acquired with Federal awards, equipment is adequately safeguarded and maintained, disposition or encumbrance of property is in accordance with Federal requirements,

and the Federal awarding agency is appropriately compensated for its share of any property sold or converted to

non-Federal use.

Colorado’s Perkins Monitoring Criteria

Institutions Policies and Procedures

Financials

Career & Technical Education Opportunities

Student Employment and Training

Facilities

Institutional Employment Opportunities

Policies and Procedures

Items required:Organizational chart

How we track our expenditures

Procurement policies

Equipment inventory

Job Descriptions for all employees who deal with the Perkins grant

Local Plan and year end analysis

Financial exhibits

Items required:Time and Effort reports

A-133 audit

Vouchers for reimbursement

Documentation of expenditures less than $5,000

Documentation of expenditures over $5,000

Career & Technical Education Opportunities

Items required:Examples of professional development.

Post-Secondary sponsored staff development.

Professional Development plans for CTE teachers

Strategic plan of institution

Student Employment and Training

Items required:Work-based learning

Roster of participants in Cooperative or work based learning

Facilities

Items required:

Physical facility layout (Map) specifically where CTE programs are located.

Construction

Remodel and expansion

Employment Opportunities

Items required:Human Resources Policies and procedures

Criteria used to evaluate employees for promotion and or tenure.

Salary scaleCTE staff development planInstitution staff development planCopies of 4 individuals professional growth plan ~ faculty

WHY Toto, why?OMB Circulars

http://www.whitehouse.gov/omb/circulars_default/

Edgar Part 80 (80.20 b6)Standards for Financial Management Systems

Fiscal Control: (6) source documentation

Edgar Part 76, (76.304) (76.730) Sub-grantee shall make sub-grant application (local plan) available to the public

EDGAR (Education Department General Administrative Regulations)

OMB (OFFICE OF MANAGEMENT AND BUDGET) http://www.whitehouse.gov/omb/assets/omb/circulars/a133_compliance/08/toc.doc

Circulars OMB A-21 (Colleges)

Cost Principles for Educational Institutions

OMB A-87 (school districts and Colleges) Cost Principles for State, Local and Indian Tribal Governments

OMB A-133 Part 6 A/BAllowable and Unallowable activities

OMB A-133 Part 6 F Equipment and Real Property Management

OMB A-133 Part 6 I Procurement and Suspension and Debarment

OMB A-133 Part 6 LReporting

Plan ahead and prepare

This begins with the award letter!

Track everything you do!

Stay organized through documentation!

Communicate with your business office, grants office, etc.

Communicate your program and student successes internally and externally.

Resources

http://coloradomtn.edu/sponsored-programs

http://www.gpoaccess.gov/cfr/index.html

http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html

https://www.epls.gov

Questions???

Renee Kuharski, Ph.D.Dean of Career & Technical Education

Colorado Mountain [email protected]

www.coloradomtn.edu