Federal and State Regulations
The 21st Century Community Learning Center team focuses on assisting our Arizona grantees in building and sustaining comprehensive afterschool programs. In order to continuously provide better assistance, fiscal and programmatic grant tools have been complied and made available on-line. Compliance expectations can be found in the 21st CCLC Fiscal and Program Accountability Guidance Handbook icon pdf (posted 11.01.16)
The Fiscal and Program Accountability Guidance Handbook provides monitoring resources and guidance for the grantees to implement the required expectations of their grant. Throughout the duration of a grant cycle an official Compliance Monitoring visit will be scheduled with your assigned Education Program Specialist.
Below is the outline of 21st CCLC grant program expectations found in the handbook.
- Direct Student Services
- Direct Family Services
- Safety and Transportation
- Fiscal Record Keeping
- Required Training and Professional Development
- Classroom Observations
- Continuing (Renewal) Application and Required Reporting
Upon an announced or unannounced site visit, ADE will request to see the following required records from the site. Records need to be kept site specific. New Fiscal Record binders are to be created and updated each fiscal year of the program.
• Complete the Program-At-A-Glance form using the information in your original approved grant application.
• Provide copies of a syllabus/lesson plans for each class offered.
• Provide a copy of the Summary of Classes report submitted in January and June. 21st CCLC Program At-A-Glance
Monthly Expenditures Spreadsheet
• Provide a monthly spreadsheet that identifies expenditures by budget line with current balance. Information on spreadsheet must show vendor name and/or employee name with dollar amount.
• Monthly Expenditure Spreadsheet should be available from the District Business Office.
• All expenditures must be approved in awarded grant budget prior to incurring expense.
• 21st CCLC Site Coordinator should keep track of all expenditures charged to the grant by budget line and be aware of current balances.
• Reimbursement Requests should be made monthly and should not be more than 20% of the budget.
• Expense Tracking Form BLANK
• Provide copies of all purchase orders with dates, proper signatures and copies of itemized receipts attached.
• Provide copies of purchase orders for purchased services with a copy of the paid invoice attached that shows actual services rendered and payment. Provide a copy of any contracts for purchased professional services.
• 21st CCLC Site Coordinator should review and approve all expenditures prior to processing.
Payroll/Attendance/Time & Effort Logs
• Provide copies of timesheets for each employee paid out of the grant by pay period.
• Employee timesheets should be completely filled out including dates (month/day/year) with proper signatures.
• Employees paid by stipend must attach back-up documentation which shows dates, actual hours worked and services performed during time period.
• Employee timesheets should match agency hiring forms such as a Personnel Action Request Form (PAR).
• Attach copies of student attendance rosters, by class, to each corresponding timesheet.
• Student attendance rosters must include: Class Name, Teacher Name, Student Name and Dates of Class (month/day/year).
• Student attendance rosters must be kept current by class.
• For Annual Reporting purposes, student level data (SAIS) will be required for each attendee.
• Attach copies of Time and Effort logs for each employee paid out of the grant to the corresponding timesheet and attendance sheets. For more information regarding Time and Effort reporting guidelines, please see the Time and Effort Reporting Section below.
• Refer to your district auditor for additional guidance on Time and Effort reporting.
Weekly Attendance Log (Example)
21st CCLC Tracking Workbook BLANK
Time and Effort Reporting
The Federal Government (U.S. Office of Management and Budget (OMB) Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments ) requires all employees, including teachers, paraprofessionals, and other staff that are paid with federal funds to document the time and effort they spend within the program. The portion of the federally paid salary should be reflective of the actual activity, not budgeted, the individual has put forth for that federal program. Time and effort reporting is required when any part of an individual’s salary is charged to a federal program or used as match for a federal program. (See Circular No. A-87.8. Compensation for personal services )
Federal regulation requires that any salaries and benefits charged to a federal award(s) must be based on documentation that meets the following criteria in order to be allowable charges to the awards(s):
• The employee’s time must be documented in writing
• The documentation should reflect the actual time spent by the employee on activities of the federal program(s) being charged
• The period covered by the documentation may not exceed one month unless an approved substitute system is in place
• The documentation should account for all of the employee’s time for the period covered (including state/local activities)
• The documentation must be signed by the employee and the employee’s supervisor. This requirement applies to all federal awards and sub-awards, including those received directly from the federal government, unless specifically exempted by the Office of Management and Budget (OMB)
Specific Requirements for Time and Effort Reporting (with examples)
Time and Effort Weekly Log (Example #1)
Time and Effort Weekly Log (Example #2)
Time and Effort Monthly Log (Example)
Refer to LEA auditor for additional guidance on Time and Effort reporting.
Fixed Assets (Capital Items) Log
Fixed assets refer to tangible, non-expendable property having a useful life of more than one year and an acquisition as defined by your District/Charter’s fixed asset policy. To avoid supplanting, fixed assets purchased with 21st CCLC funds may only be used outside of the instructional day, unless the assets are purchased on a cost shared basis proportional to the amount of use during the school day.
Each program site should tag items purchased from 21st CCLC funding as 21st CCLC program property, and should keep a Fixed Asset Log meeting the following guidelines:
• Each 21st CCLC site should prepare a detailed listing of these fixed assets that includes all equipment purchased for 21st CCLC use such as computers, printers, and similar items with useful lives of one year or more.
• The fixed asset log should include property identification tag, asset description, serial #, funding source, purchase date, cost, and location. See USFR or USFRCS VI-E-2.
• 2 CFR § 200.12 Capital assets. (New under Uniform Guidance The following is an example of a Fixed Asset Log which may be used in 21st CCLC programs: 21st CCLC Fixed Assets Log – For items lasting more than 1 year (or at the expenditure level which your district considers items to be fixed assets and including such items as computers and printers) Date Logged Date of Purchase Item Name/Description* Cost Property ID Tag # Storage/Use Location Example: 11/11/16 10/8/16 Item name (Brand name and model) $731.00 See below Item #001 (2016) English/Yearbook room locked supply storage *Note: Each item must be logged separately.
Property Tag Example:
Logs are kept for 21st CCLC fixed assets until the end of the grant, at which time the items may be used to continue to support activities at the school site for which the funding was awarded. GRANTS MANAGEMENT ENTERPRISE (GME) ADE Connect System Through ADE’s online Grants Management system, 21st CCLC grantees will submit the following: Revisions (both budgetary and programmatic) – A revision is a request for a change in the original grant application. It can be for a fiscal change, a programmatic change or both. In general terms, revisions must honor the original integrity and intent of the awarded grant proposal. All revisions must be approved prior to any change in expenditures or program implementation.
21st CCLC Logo & Language Requirements
Mandatory language and logo is required, acknowledging that programming is being funded and supported through Arizona Department of Education’s 21st CCLC grants.
All publications such as:
- Registration forms
- Other printed materials used for your 21st CCLC program
Must include the Arizona 21st CCLC logo and language.
To save the 21st CCLC Logo, click on the logo to enlarge, then right click on the image and select ‘Save picture as…’ Proceed to save image for site use. Or click on the link below and follow the same directions. If you are having difficulty saving the image, please contact our office for assistance.
In addition to the AZ 21st CCLC logo, all publications for your 21st CCLC program should include one of the following options:
The 21st Century Community Learning Center afterschool program is funded by a federal grant from the U.S. Department of Education and administered by the Arizona Department of Education. For more information visit: http://www.azed.gov/21stcclc/
The [insert your program name] afterschool program is funded by a 21st Century Community Learning Center federal grant from the U.S. Department of Education and administered by the Arizona Department of Education. For more information visit: http://www.azed.gov/21stcclc/
Coding/Classifying Budget Expenditures Correctly
Grant applicants and grantees should always consult with their own finance office and the continuously updated Chart of Accounts at the Arizona Auditor General site for Arizona School Districts or for Arizona Charter Schools.