626. FEDERAL FISCAL COMPLIANCE
The Board shall ensure federal funds received by the district are administered in accordance with federal requirements, including but not limited to the federal Uniform Grant Guidance.
The Board shall review and approve all applications for federal funds submitted by the district.
2. Delegation of
The Board designates the Federal Programs Coordinator, Assistant Superintendent or designee as the District contact for all federal programs and funding.
The Superintendent or designee, in collaboration with the Federal Programs Coordinator and Business Manager, shall establish and maintain a sound financial management system to include internal controls and federal grant management standards covering the receipt of both direct and state-administered federal grants, and to track costs and expenditures of funds associated with grant awards.
The Superintendent, to assist in the proper administration of federal funds and implementation of this policy, may approve additional procedures as attachments to this policy.
The district’s financial management system shall be designed with strong internal controls, a high level of transparency and accountability, and documented procedures to ensure that all financial management system requirements are met.
Financial management standards and procedures shall assure that the following responsibilities are fulfilled:
Standards of Conduct
The district shall maintain standards of conduct covering conflicts of interest and the actions of employees and school officials engaged in the selection, award and administration of contracts.
All employees shall be informed of conduct that is required for federal fiscal compliance and the disciplinary actions that may be applied for violation of Board policies, administrative regulations, rules and procedures.
Employees - Time and Effort Reporting
Pol. 304, 319, 336, 337, 624, 813
Sec. 200.333- 200.337
Sec. 75.730- 75.732, 76.730- 76.731
Pol. 113.4, 216, 324
Sec. 200.330- 200.331
All district employees paid with federal funds shall document the time they expend in work performed in support of each federal program, in accordance with law. Time and effort reporting requirements do not apply to contracted individuals.
District employees shall be reimbursed for travel costs incurred in the course of performing services related to official business as a federal grant recipient.
The district shall establish and maintain employee policies on hiring, benefits and leave and outside activities, as approved by the Board.
The district shall develop and maintain a Records Management Plan and related Board policy and administrative regulations for the retention, retrieval and disposition of manual and electronic records, including emails.
The district shall ensure the proper maintenance of federal fiscal records documenting:
All records must be retrievable and available for programmatic or financial audit.
The district shall provide the federal awarding agency, Inspectors General, the Comptroller General of the United States, and the pass-through entity, or any of their authorized representatives, the right of access to any documents, papers, or other district records which are pertinent to the federal award. The district shall also permit timely and reasonable access to the district’s personnel for the purpose of interview and discussion related to such documents.
Records shall be retained for a minimum of five (5) years from the date on which the final Financial Status Report is submitted, or as otherwise specified in the requirements of the federal award, unless a written extension is provided by the awarding agency, cognizant agency for audit, oversight agency for audit or cognizant agency for indirect costs.
If any litigation, claim or audit is started before the expiration of the standard record retention period, the records shall be retained until all litigation, claims or audits have been resolved and final action taken.
As part of the Records Management Plan, the district shall develop and maintain a records retention schedule, which shall delineate the record retention format, retention period and method of disposal.
The Records Management Plan shall include identification of staff authorized to access records, appropriate training, and preservation measures to protect the integrity of records and data.
The district shall ensure that all personally identifiable data protected by law or regulations is handled in accordance with the requirements of applicable law, regulations, Board policy and administrative regulations.
In the event that the district awards sub-grants, the district shall establish procedures to:
Employees and contractors involved in federally funded programs and subrecipients shall be made aware that failure to comply with federal law, regulations or terms and conditions of a federal award may result in the federal awarding agency or pass-through entity imposing additional conditions or terminating the award in whole or in part.
Uniform Administrative Requirements for Federal Awards, Title 2, Code of Federal Regulations – 2 CFR Part 200
Department of Education Direct Grant and State-Administered Programs, Title 34, Code of Federal Regulations – 34 CFR Part 75, Part 76
Board Policy – 113.4, 216, 304, 317, 319, 324, 336, 337, 331, 610, 611, 612, 613, 624, 625, 626.1, 800, 813, 827