EDGAR: The intent of any monitoring system is “to assure [subgrantees’] with applicable Federal requirements and that performance goals are being achieved.” LEA Policy / Procedure Y E S N O Evidence of Program Implementation * Required ePlan Upload by LEA / TDOE Reviews ePlan Prior to Visit IDEA Part B IDEA Pre S I G M S P 21st Century C A P Notes (Sample size may be expanded if issues are noted in one program.) BUDGETS AND REVISIONS 1. The LEA has a board policy / procedure governing the preparation and approval of budgets and budget revisions. Board policy #_________ Procedures Pg._______ ePlan Consolidated Application & Budget * LEA Policies/Procedures uploaded to ePlan Approved budget reflected in LEA accounting software ePlan Budget Revisions TRAVEL 2. The LEA has a board policy / procedure in place to authorize, verify, and reimburse travel expenditures. (Uniform Grants Guidance 200.474, 200.464) Board policy #_________ Procedures Pg._______ * LEA Policies/Procedures uploaded to ePlan Documentation that participation in necessary Travel Requests Purchase orders Receipts / Invoices Check / expenditure PROCUREMENT 3. The LEA has written procurement procedures which comply with federal regulations and ensure that the director / supervisor of each federal program documents prior approval of purchases. (EDGAR 80.36, Uniform Grants Guidance 200.319(c), 200.112) Board policy #_________ Procedures Pg._______ * LEA Policies/Procedures uploaded to ePlan Requisitions Purchase Orders Invoice Evidence of receipt of goods (packing slips, sign-off, etc.) Check / expenditure S
CONTRACTS 4. The LEA has a policy / procedure for awarding contracts that ensures the appropriate approval. Supervisor of each federal program has internal control for developing and awarding contracts. (EDGAR 80.36) Board policy #_________ Procedures Pg._______ * LEA Policies/Procedures uploaded to ePlan Contract- signed / dated Evidence of bids, if required 5. The LEA maintains a written code of standards of conduct for any employee involved in the award or administration of contracts, including conflicts of interests; accepting gifts, favors, etc. (EDGAR 80.36 (b) (3) Board policy #_________ Procedures Pg._______ * LEA Policies/Procedures uploaded to ePlan Contracts Interview CASH MANAGEMENT 6. The LEA has written procedures which comply with federal regulations for cash management. (Uniform Grants Guidance 200.302(b) (6)) Board policy #_________ Procedures Pg._______ * LEA Policies/Procedures uploaded to ePlan
D) adequate maintenance procedures to keep the property in good condition Maintenance records Interview E) the disposition of equipment that is obsolete or no longer needed for the original program from which it was purchased Disposition list 10. The LEA has a definition of equipment (that is the same as or more restrictive than the State of TN’s definition) and property records which include all equipment purchased with federal funds. Board policy #_________ Procedures Pg._______ * LEA Policies/Procedures uploaded to ePlan Requisitions / Purchase Orders Invoices Evidence of receipt of goods (packing slips, sign-off, etc.) Check /expenditure Inventory (Detail checked during program appendix) 11. The LEA has board policy / procedures for proper disposal of equipment which includes ensuring the highest possible return if the LEA is authorized or required to sell equipment. (EDGAR 80.32(e), Uniform Grants Guidance 200.313) Board policy #_________ Procedures Pg._______ * LEA Policies/Procedures uploaded to ePlan Disposition list Documentation of price determination
12. The LEA has board policy / procedure for proper disposal of equipment that addresses the disposal of equipment with a fair market value of >$5,000. (EDGAR 80.32(e)(2), Uniform Grants Guidance 200.313) Board policy #_________ Procedures Pg._______ * LEA Policies/Procedures uploaded to ePlan Disposition list Documentation of price determination 13. Any equipment was essential to and purchased for the benefit of the program from which it was funded. (Uniform Grants Guidance 200-313) Board policy #_________ Procedures Pg._______ Locate equipment and determine who is using it and for what purposes Y E S N O Evidence of Program Implementation * Required ePlan Upload by LEA / TDOE Reviews ePlan Prior to Visit IDEA Part B IDEA Pre S I G M P 21st Century C A P Notes (Sample size may be expanded if issues are noted in one program.) GENERAL FISCAL REQUIREMENTS 14. The LEA has records to support whether funds were obligated and liquidated within the approved grant period. EDGAR 76.707 (Obligations chart ePlan Reimbursements * Most Recent A-133 Audit Purchase Orders / Contracts Other _________
15. Funds are drawn down from ePlan regularly in correlation to expenditures. ePlan Reimbursement Requests GL Cash Balance 16. Funds are being requested and reported as expended at least quarterly in order to satisfy the intent of each federal program. (i.e.: quarterly reimbursements) ePlan Reimbursement Requests GL 17. Activities / programs are being implemented as specified in the appropriate application. Expenditure records – general ledger / account detail Implementation documentation (tracking an expenditure through the entire process; PO through reimbursement request) Other 18. The LEAs budget and accounting records align with approved funding application, maintaining separate accounting records for each federal grant which reflect the approved line items and amounts. Approved appropriate application in ePlan LEA Operating Budget Expenditure Reports 19. Procurements were made in compliance with Federal regulations including vendor/contractor selections. (EDGAR 80.36) Budget documents Bids Vendor applications / Debarment list 20. Budget revisions are submitted via ePlan and approved prior to obligating the funds. (EDGAR 80.30(c)(2)) Budget revisions Budget spreadsheet Expenditure Reports Personnel Hire Dates