1) Time and Effort: Time distribution records (“time and effort”) are required for employees that are expected to work solely on a single Federal award or cost objective and for employees that work on multiple activities or cost objectives.
- A Quick Guide on Time & Effort, December 2012 (ADE Guidance)
- Individual Semiannual Certification Template
- Individual Semiannual Certification (Completed Example)
- Group Semiannual Certification Template
- Personnel Activity Report Template
- Personnel Activity Report (Littleton ESD Example)
- Personnel Activity Report (Completed Example)
2) Fixed Assets: Fixed asset refers to tangible, non-expendable, personal property having a useful life of more than one year and an acquisition as defined by your District/Charter’s fixed asset policy.
- The LEA should prepare a detailed listing of general fixed assets that includes all equipment with unit costs of $1,000 or more and useful lives of one year or more; and all land and buildings, and related improvements with costs of $5,000 or more. If the LEA wishes, it may record assets on the general fixed assets listing at a lower threshold amount.
- Fixed asset report should include property identification tag, asset description, serial #, funding source, purchase date, cost, and location. See USFR or USFRCS VI-E-2.
- Stewardship Listing: To physically control and help prevent theft of equipment costing less than $1,000, the LEA may wish to maintain a stewardship listing. The governing board should specify the types of items to be placed on the stewardship listing and establish the minimum amount for those items. The stewardship listing should include Location, Identification number, and description.
More information on Fixed Assets can be found from USFR VI-E Accounting Procedures Fixed Assets or 34 CFR 80.32 Equipment ((d) Management Requirements).
3) ESS Fiscal Monitoring: Receiving federal grant monies entails both programmatic and financial duties, which include proper programming and expenditure of monies, goals achievement, and related reporting. Information related to the four key areas addressed during the Fiscal Monitoring are Time and Effort reporting, Expenditure Compliance, Fixed Asset Compliance, and Grants Management Compliance.
- OMB Circular A-122 (non profit organizations)
- OMB Circular No. A-87 (State, Local and Indian Tribal Governments)
- What to Expect From an ESS Audit
- Audit Supporting Documentation Memo
- ADE Policy and Guidance EX-56 for Time and Effort
- Time and Effort Checklist
- Corrective Action Plan Assistance – Sample Time and Effort Policy
- State Rules for Appealing Audits
- Corrective Action Plan Development
4) Resources
- Title 34, Chapter II – Office of Elementary and Secondary Education, Department of Education (Parts 1 to 299)
- Title 34, Chapter II Part 299–General Provisions
- Title 34, Part 80 Uniform Administrative Requirements for Grants and Cooperative Agreements to State and Local Governments
- ADE’s NCLB Document Library
- For 21st Century Community Learning Center Grants: See Fiscal Accountability Tools
- Career & Technical Education
5) Procurement
- Arizona Revised Statutes (A.R.S.), Title 41, Chapter 23 Arizona Procurement Code
- Arizona Revised Statutes (A.R.S.), Title 15-213 Procurement practices of school districts and charter schools; definitions
- Title 34 CFR 80.36 Procurement
- Title 2 CFR 215.40 – 215.48, Federal Procurement Standards for Charter Schools (Non-Profits)
