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

 

Record Keeping Requirements

Required Procedures for Record Keeping

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 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.

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.
  • 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 visit ADE website at: www.azed.gov/century-learning-centers/fiscal-accountability-tools/
  • Refer to your district auditor for additional guidance on Time and Effort reporting.

 Weekly Attendance Log (Example)

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 empolyee’s time for the period covered (including state/local activities)
  • The documentation must be signed by the employee and the employee’s suervisor.  This requirement applies to all federal awards and sub-awards, including those received directly from the federal goverment, unless specifically exempted by the Office of Managment and Budget (OMB)

Specific Requirements for Time and Effort Reporting (with examples)

Grants Management – Federal Fiscal Requirements (downloadable logs available)

Time and Effort Weekly Log (Example)

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

  • Provide Log of all capital items purchased with 21st CCLC funds.  Log must include: Item Name/Description, Property ID Tag Information, Cost, Storage Location, and Date of Purchase. 
  • Capital Items for 21st CCLC grants are any individual item costing $100+ and with a shelf life of a year plus. 

 

Business Rules Requirements

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

 

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 

 

Non-Regulatory Guidance

 

USFR Chart of Accounts

 

ADE Grants Management

Grants Management Trainings & Manuals

See Fund Alert at: http://www.ade.az.gov/gme/

 

Other Fiscal Resources

Budget Planning Tool

Education Department General Administrative Regulations (EDGAR)

OMB Circular A-87

Program Salary Form