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Federal Fiscal File Review

Christy Weiler, Coordinator

Special Education and Title Services Team

LCP Quarterly Meeting

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AGENDA

04

03

01

What’s the big deal?

Overview

02

A deeper dive into requirements and explanation of these questions.

Frequently Missed Questions

A brief overview of what KSDE is seeking in terms of documentation.

Data Verification

Final Q & A

Wrap Up

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OVERVIEW

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What’s the Big Deal?

KSDE must ensure that the local education agency (LEA) manages federal funds with fiscal accountability.

This is done through a self-assessment and documented through written policies, procedure, and process documents.

Written policies and procedures

Inventory

Time and Effort

Capital Improvement

Funds for Private school / Non-public school

Funds for Special Education (IDEA VI-B)

ESSER I, ESSER II & ESSER III, ESSER SPED

Schoolwide

ESEA Title I

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Who needs to be at the table?

Superintendents

Special Education Directors

LCP Contacts

Program Managers

Fiscal Managers

Board Clerks

This report must be completed with assistance from personnel familiar with all federal grant programs at the district level.

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What do you need to know?

This is a self-assessment.

Answers provided by the district determine risk.

Potential non-compliance: Self-reported or through random data verification.

Findings: Timely submission and Timely Correction.

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Findings

Potential

Non-compliance

Review data submitted.
Correct before the initial submission window closes.
Correct during the data verification window.

Timely

Submission

Submit assessment

by the due date.

October 6, 2023

Timely

Correction

Correct non-compliance

during the data

verification window.

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Failure to comply

03

Monthly submission of fiscal documents to KSDE.

01

Data verification on all questions

02

Targeted or intensive technical assistance

04

Hold on access to all federal funds

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FREQUENTLY MISSED QUESTIONS

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INVENTORY

Question 9

Has the LEA conducted a physical inventory of the property purchased with federal funds within the last two years?

(e.g., books, materials, equipment)

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Time and Effort

Are semi-annual certificates (bi-annual sole source) maintained for federally funded staff and staff paid from other funds that are used to meet maintenance of effort, and whose activity is solely dedicated to one cost objective?

TIME &

EFFORT

Question 10

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Time and Effort

TIME &

EFFORT

Question 10

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Private/Non-Public

If services were performed by the private school personnel, were they outside of the regular duty hours and under the supervision of the LEA?

PRIVATE/

NON-PUBLIC

Question 31 & 40

This Photo by Unknown Author is licensed under CC BY-NC

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Private/Non-Public

PRIVATE/

NON-PUBLIC

Question 31 & 40

34 CFR 76.660

34 CFR 300.142(b)

34 CFR 76.660

34 CFR 300.142(b)

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Private/ Non-Public

Did the LEA conduct outreach or otherwise attempt to locate eligible private schools?

PRIVATE/

NON-PUBLIC

Question 32

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Private/ Non-Public

PRIVATE/

NON-PUBLIC

Question 32

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Title I

Were Title I funds expended appropriately in the correct amounts for each building as approved in the LCP application?

TITLE I

Question 51

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DATA VERIFICATION

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DATA VERIFICATION

SELF-REPORTED

There may be a potential for non-compliance if the district has answered "NO" to specific questions.

RANDOM SELECTION

KIAS will select 20 districts that reported 100% compliance for data verification.

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DOCUMENTATION

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WHAT’S ACCEPTABLE?

Procedure/Process Document
Training Document
Accounting Ledgers
Inventory Log
Inventory Management Documentation
Property Disposition Records
Signed Time Certification
Electronically Signed Time Certification
Personnel Activity Reports
Copy of Construction and Capital Expenditure Prior-Approval Request Form
Agreement/Communication between LEA and Private School Staff
Schoolwide Budget and Narrative Expenditure Report
Enrollment Documentation

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POLICIES AND PROCEDURES�

Required under Uniform Grant Guidance (UGG)
Best Practice

Staff changes and transitions
Internal controls
Single audits
Monitoring

Why?

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POLICIES AND PROCEDURES�

Written Cash Management Procedures-200.302(b)(6) and 200.305
Written Allowability Procedures-200.302.(b)(7)
Written Conflicts of Interest Policy-200.318(c)
Written Procurement Practice-200.319.(c)
Written Method for Conducting Technical Evaluations of Proposals and Selecting Recipients-200.320(d)(3)
Written Travel Policy-200.475
Procedures for managing equipment-200.313.(d)
Employee Benefits-200.431
Time and Effort Policies- 200.430

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EXAMPLES OF DOCUMENTATION

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EXAMPLES OF DOCUMENTATION

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