Fiscal Management Toolkit



centertop00Fiscal Management Toolkitfor FY2021Equity in Distance Learning Act ProgramOffice of Technology and Strategic ServicesandOffice of Grants ManagementFINANCIAL INFORMATIONAll expenditures must be made in accordance with the approved project narrative and budget. Budgets should be expended in a timely manner. All materials and equipment purchased with federal dollars must be purchased in compliance with state law and federal law. The MDE will reimburse actual expenditures for LEAs upon receipt of Reimbursement Match Documentation Forms (Form A: Reimbursement/Match Coversheet and Certification and Form B: Reimbursement/Match Worksheet). A copy of this form is included in this toolkit. Forms along with the supporting documentation for all grant and match expenditures listed below must be uploaded to the SB3044 Reimbursement Folder in SharePoint:Matching of 20% MinimumThe original, itemized invoice of purchase or authentic copy;Cancelled Checks, Check Register, or Direct Deposit Report (if available)History Transaction Reports (detailing Vendor name, date, PO number, amount, etc.)Expenditure Budget ReportsCash Balance StatementEDLA (Fund 2592)The original, itemized invoice of purchase or authentic copy;Cancelled Checks (if available)History Transaction Reports (detailing Vendor name, date, PO number, amount, etc.)Expenditure Budget ReportsCash Balance StatementProof of insurance for items purchased (required Extended Warranty, Accidental Damage Protection, and Break/Fix Maintenance Services)Requests for reimbursements should be submitted by Monday of each week to be processed and for payment within 7 to 10 business days. If there are issues with the supporting documentation the processing of the request may take longer. Instructions for uploading this information can be found in this document under “Reimbursement Process for SB3044: Equity in Distance Learning Act (EDLA). CRITICAL NOTE: Grantees are subject to a desk audit that requires the submission of appropriate supporting documentation to substantiate the amount of reimbursement that has been requested by the grantee. The project may be revised by submitting to the Office of Technology & Strategic Services, for approval, a completed Revision Form, Form A (Revised Budget Summary), Form B (Revised Budget Narrative) and Form C (Revised Matching Budget Narrative). Budget line items that exceed the approved budget by more than 10% requires a revision. If a revision is necessary, the grantee must submit a revision form and that request must be approved before transferring funds between line items, obligating, or expending funds. If your LEA receives additional funding for this program, a revision is required to be approved by the MDE. REIMBURSEMENT PROCESS FOR SB3044: EQUITY IN DISTANCE LEARNING ACT (EDLA)Please use the following process to upload the Reimbursement/Match Documentation Form and Supporting Documentation. (NOTE: See No.2 under “Financial Information”.)To submit your documentation for EDLA reimbursement, log in to HYPERLINK "" and select your district from the drop down list.In your district’s SharePoint site, click on DigitalLearning, then click on SB3044 Reimbursement.Finally, drag your files into the window to upload. Alternatively, you can use the upload button to select your files.MAINTENANCE OF RECORDSThe following records must be maintained for five years after final payment and must be available for review during on-site visits and/or desk audit:A copy of the approved project and amendmentsRecords of money receivedInvoices for equipment and suppliesPurchase orders for materials and supplies, consultant agreements, fees, and other expendituresDocumentation of professional development activities funded by grant dollarsAll Reimbursement/Match Documentation Forms along with required supporting documentation attachedOther records related to this program including but not limited to:General ledger and subsidiary ledgers used to account for (a) the receipt of Coronavirus Relief Fund payments and (b) the disbursements from such payments to meet eligible expenses related to the public health emergency due to COVID-19;Budget records for Fiscal Year 2019 and 2020;Receipts of purchases made related to addressing the public health emergency due to COVID-19;Contracts and subcontracts entered into using Coronavirus Relief Fund payments and all documents related to such contracts;Grant agreements and grant subaward agreements entered into using Coronavirus Relief Fund payments and all documents related to such awards;All documentation of reports, audits, and other monitoring of contractors, including subcontractors, and grant recipient and subrecipients;All documentation supporting the performance outcomes of contracts, subcontracts, grant awards, and grant recipient subawards;All internal and external email/electronic communications related to use of Coronavirus Relief Fund payments; andAll investigative files and inquiry reports involving Coronavirus Relief Fund payments.CONTACTSTo meet your technical assistance needs:Questions regarding educational programming, allowable project expenditures, revisions, or requests for technical assistance should be directed to Joshua Huwe in the Office of Technology and Strategic Services at survey@.Questions regarding fiscal matters should be directed to Elisha Campbell in the Office of Grants Management at ecampbell@.-200660128905Please submit revisions to:Mississippi Department of EducationOffice of Technology and Strategic Servicesgrantapp@Please upload the Reimbursement/Match Documentation Form and Supporting Documentation in the SB3044 Reimbursement folder in SharePoint: submit revisions to:Mississippi Department of EducationOffice of Technology and Strategic Servicesgrantapp@Please upload the Reimbursement/Match Documentation Form and Supporting Documentation in the SB3044 Reimbursement folder in SharePoint: REPORT/EVALUATIONThe Office of Technology and Strategic Services may request certain information to make reports to the general public and the State of Mississippi Legislatures.FORMSThe following forms are enclosed for your duplication and use:Reimbursement/Match Documentation FormsRevision FORM which must be accompanied by Revised Budget Narrative Forms A, B, and C. (Please see the “Equity in Distance Learning Act Program Revision Procedures” Section.)Equity in Distance Learning Act Program Revision ProceduresEffective September 17, 2020The Offices of Technology and Strategic Services (OTSS) and Grants Management (OGM) are issuing the following guidance on processing and approving revisions for the Equity in Distance Learning Act Program.WHAT? A revision is any change to the approved application.WHEN? You will need to submit a revision for the following:Any additional funding is allocated under the grant programAny cumulative transfers among direct cost categories which exceed or are expected to exceed ten percent (10%) of the total approved cost/budget on Forms B and Form C of the Approved EDLA Application.HOW? Include the following documents with all revisions, regardless of the reason and submit those documents to grantapp@:Revision Request FormRevised Budget Pages (Forms A, B, and C)ADDITIONAL INFORMATION Incomplete revisions will delay review and approval.Funds may not be expended or reimbursed toward any account prior to the date the revision has been approved by program. If funds are expended prior to the approval of the revision, non-district funds must be used for the amount expended, unless otherwise approved by OTSS & OGM. LEA/subgrantee must remain in compliance with program specific guidelines and/or policies to ensure that revisions are submitted and approved within the period of availability of each program.The deadline to submit a revision will be provided by OTSS.Upon receipt of the revision, staff will process and either approve or disapprove your request via email. For program related questions please contact the Office of Technology and Strategic Services at survey@.Equity in Distance Learning Act ProgramRevision FormDistrict NameReason for Revision (Please provide detailed description)Revision Number(e.g. Revision 3)Fiscal Year FY21Program Name Equity in Distance Learning ActProject Number: (e.g. ED21-####)Original EDLA AllocationRevised EDLA Allocation190505080000Required Signatures: EDLA Point of ContactDateBusiness ManagerDateSuperintendentDateFOR MDE USE ONLYDATE RECEIVED: DATE APPROVED: Signatures:Grants Management:OTSS Reviewer:Chief Information Officer:center7683500Form ARevised Budget SummaryFY21 Equity in Distance Learning Act FundsName of Institution/Organization: Applicants must request funding by December 1, 2020. Please read all instructions before completing form. The Total Column should calculate to match the Needs Assessment.Revision No.:Budget CategoriesEDLA - 80%Fund 2592MatchingFund 2590MatchingFund ________MatchingFund ________TotalSalaries (Object 100s)Benefits (Object 200s)Contractual (Object 300s)Supplies (Object 600s)Equipment (Object 700s)Other (Specify)Other (Specify)Other (Specify)Total CostsForm B Revised Budget NarrativeFY21 Equity in Distance Learning Act Funds (80%)Use the Budget Narrative form to provide a complete budget narrative for the EDLA project. On this page, please provide a brief but detailed budget narrative that explains the basis for estimating the costs of materials and supplies, consultants, and any projected expenditures. This information should include a detailed description of the costs included, sufficient to document the necessity and reasonableness of all costs, and a clear and concise description of the computations used to arrive at the total amounts indicated.Revision No:CATEGORY / ActivityAMOUNTGENERAL DESCRIPTIONSalariesBenefitsContractualSuppliesEquipmentOther (Specify)Other (Specify) GRANT TOTALForm C Revised Matching Budget NarrativeMatching with Other Funding Source(s) (Minimum of 20%)Use the Budget Narrative form to provide a complete budget narrative for the project. On this page, please provide a brief but detailed budget narrative that explains the basis for estimating the costs of materials and supplies, consultants, and any projected expenditures. This information should include a detailed description of the costs included, sufficient to document the necessity and reasonableness of all costs, and a clear and concise description of the computations used to arrive at the total amounts indicated.Revision No.:CATEGORY / ActivityAMOUNTGENERAL DESCRIPTIONSalariesBenefitsContractualSuppliesEquipmentOther (Specify)Other (Specify) GRANT TOTAL3200400-629602500Other Useful ResourcesCoronavirus Aid, Relief, and Economic Security Act (CARES Act) States Treasury Department - Coronavirus Relief Fund – Frequently Asked Questions (Updated 9/2/2020) Legislature 2020 Regular Session – Senate Bill 3044 Grant Guidance (UGG)Part 200 – Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards Manual for MPS Districts Public School Asset Management Manual HYPERLINK "" of Mississippi Purchase Law Summary September, 2018 (District Access) ................
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