Fiscal Accountability Tools

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, a variety of fiscal and programmatic grant tools have been complied and made available on-line.

21st CCLC Fiscal and Programmatic Protocol

Meeting Grant Requirements

Required Procedures for Record Keeping (Binder Cover) (Tabs)

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.

Program At-A-Glance

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 Century 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.

21st Century Monthly Budget (example)

Purchase Orders/Receipts

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.
21^st CCLC Site Coordinator should review and approve all expenditures prior to processing.

Payroll/Attendance

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.

Attendance Log (Weekly)

Attendance Log (Monthly)

Yearly Attendance Data Collection (Example)

Time and Effort Reporting

Provide copies of Time and Effort logs for each employee paid out of the grant.
See the attached Time and Effort reporting guidelines.
Refer to LEA auditor for additional guidance on Time and Effort reporting.

Time and Effort Checklist

Specific Requirements for Time and Effort Reporting

Time and Effort Log (Weekly)

Time and Effort Log (Monthly)

Time and Effort Forms (Semi Annual and Monthly)

Business Rules Requirements

ADE Business Rules - Applications, Indirect Cost Rate, Amendments , Cash Management, Completion Reports, Audit Information

How to Submit Amendments

Audit Information

Cost Principles Matrix

The following summary is provided for your convenience and as a “guide” only. ADE accepts no responsibility for the interpretation of the cost principles as outlined below. Grantees should consult the complete set of applicable cost principles to determine allowability and unallowability of costs prior to expending funds. For a complete list go to www.whitehouse.gov/omb/circulars. All costs must be budgeted and approved on the grant application prior to expenditure. Some costs require specific prior approval in the application, in which case the line item must be specifically budgeted and approved by ADE prior to expenditure.

Cost Principles Matrix