Grant Management Procedures Handbook
2011 - 2012 McKinney ISD Federal & State Programs Posted September 2011
Board of Trustees Lynn Sperry, President Maria McKinzie, Secretary Bobby Amick Amy Dankel Wade Johnson Kathy Livezey Curtis Rippee
Superintendent of Schools Dr. J. D. Kennedy
Chief Accountability Officer Geoff Sanderson Sr. Director of Special Populations Dr. Paul Foster
McKinney ISD Grant Manual Updated August 2011
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Preface
This manual provides guidelines and procedures for budgeting and expending Federal and State Grant funds. It is a compilation of State and Federal laws and local policies and procedures that are to be used for processing all financial and budget related items. These guidelines and procedures are supplemental to current policies as outlined in the District “Accounting/Purchasing Procedures” manual. The manual was prepared using input from the Texas Education Agency, Finance Office staff, and other District personnel. Although it is not all-inclusive and cannot address all situations, the manual does provide general information to assist with normal, everyday financial transactions. Any and all District personnel with financial duties are responsible for the contents.
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Errata
Underlining represents additions and strikethrough represents deletions (for changes made after 9/1/11).
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Table of Contents
Section I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grant Contact Information Section II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Finance & Budgeting Section III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts Payable Section IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Payroll Section V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Purchasing Section VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Expenditure Reporting Section VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Records Retention Section VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Forms
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SECTION I GRANT CONTACT INFORMATION
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Staff Directory
Name Mary Clark Tammy Robertson Geoff Sanderson Deanna Tabor Dr. Paul Foster Sherri Winters Kim Yarovoy
McKinney ISD Grant Manual Updated August 2011
Title Deputy Superintendent Assistant to Deputy Superintendent Chief Accountability Officer Assistant to Chief Accountability Officer Sr. Director of Special Populations Office Manager – Special Populations Federal Funds Budget Facilitator
Email
Phone
[email protected]
469-742-4130
[email protected]
469-742-4041
[email protected]
469-742-4023
[email protected]
469-742-4088
[email protected]
469-742-6302
[email protected]
469-742-6304
[email protected]
469-742-4082
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Responsibilities
Grants management is in the Department of Curriculum and Instruction under the direction of the Chief Accountability Officer and Department of Special Populations under the direction of the Sr. Director of Special Populations (IDEA grants). Both are responsible to the Superintendent, the McKinney Independent School District (“the District”, “MISD”) Board of Trustees and to the granting agencies for the financial and regulatory administration of all state and federal financial assistance to the District. Overall responsibility for submitting proposals and for executing and administering awards rests with the Deputy Superintendent. The District has adopted an institutional oversight model for state and federal financial assistance. The oversight model establishes lines of authority within the District related to financial transactions on government assistance received. There are three fundamental principles: 1. The Department of Curriculum and Instruction is the final approval authority for all grant activity other than IDEA grants, which falls under the Department of Special Populations. 2. Responsibility is defined as the authority to make a decision and be accountable for any outcomes associated with that decision. 3. Oversight is always distinct from the operating unit that makes the decisions. The overall responsibilities of the Grants Management function include, but are not limited to: a. Reviewing all grant applications that have a financial reporting or compliance requirement prior to submission for approval by the Deputy Superintendent; b. Establishing, communicating and promoting policies and procedures consistent with federal, state, and local regulations; c. Providing assistance to project managers for the preparation of grant applications; d. Exercising budgetary control of grant funds; e. Providing overall financial support and monitoring: and f. Providing overall compliance monitoring to include; • Maintaining an adequate internal control structure to ensure compliance with applicable laws and regulations related to the state and federal regulations; • Coordinating formal agency audits or interim reviews of grants by federal or state agencies, external/internal auditor(s); and McKinney ISD Grant Manual Updated August 2011
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• Providing support and guidance to Campus and central administrative offices for the effective administration and financial management of grants.
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Department Responsibilities
Review CIP and DIP for compliance Conduct comprehensive needs assessment for District Develop plan from assessment, identified needs and prepare budget, staffing and program descriptions Compliance reporting
Chief Accountability Officer Chief Accountability Officer Chief Accountability Officer Sr. Director of Special Populations (IDEA)
Chief Accountability Officer Sr. Director of Special Populations (IDEA)
Approval of all purchases to ensure compliance with grant requirements, coding, allowability of costs, competitive procurement, correct pricing on bids and proposals, eligible vendors (not on debarred list) and alignment with identified needs, CIPs and DIPs Periodic reporting (cash draw downs) Quarterly reporting Budget reporting to budget managers, Campuses, and central administration Reconciliation of accounting records with expenditure reports to grantor agencies Annual review of code of ethics (34CFR Section 80.36), policies and administrative procedures for all of the above listed duties and responsibilities Write, administer, and evaluate all Federal & State grants including Title I; Title II, Parts A & D; Title III, Part A; Title IV; ARI/AMI, School Improvement Program (SIP); Student Success Initiative (SSI) and State Compensatory Education Write, administer, and evaluate all competitive grant applications, except IDEA grants Write, administer, and evaluate all IDEA grant applications Facilitate site-based decision making teams including Campus Advisory Teams and District Advisory Team
McKinney ISD Grant Manual Updated August 2011
Chief Accountability Officer Sr. Director of Special Populations (IDEA) Federal Funds Budget Facilitator Chief Financial Officer Federal Funds Budget Facilitator Chief Financial Officer Federal Funds Budget Facilitator Federal Funds Budget Facilitator Chief Financial Officer
Chief Accountability Officer Sr. Director of Special Populations (IDEA)
Chief Accountability Officer
Chief Accountability Officer Sr. Director of Special Populations
Chief Accountability Officer
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ACCOUNT 204 205 206 211 211 212 224 225 226 226 244 255 263
FUND NAME TITLE IV, PART A HEAD START/EARLY HEAD START TITLE X, PART C TITLE I, PART A TITLE I, PART D, SP 2 TITLE I, PART C IDEA-B IDEA-B IDEA-B IDEA-B CARL D PERKINS TITLE II, PART A TITLE III, PART A
266
TITLE XIV
279 280 283 284 285 285 287
TITLE II, PART D TITLE X, PART C IDEA-B IDEA-B TITLE I, PART A TITLE I, PART D, SP 2 EDUCATION JOBS FUND STATEWIDE LONGITUDINAL DATA SYSTEM SUPPLEMENTAL STATE VI NON-EDUCATIONAL COMMUNITYBASED LIFE SKILLS FOR STUDENT PARENTS AP/IB INCENTIVE STUDENT SUCCESS INITIATIVE TEACHER INDUCTION
289 385 392 394 397 404 425
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DESCRIPTION SAFE & DRUG FREE SCHOOLS EARLY CHILDHOOD INTERVENTION HOMELESS IMPROVING BASIC PROGRAMS DELINQUENT PROGRAMS MIGRANT EDUCATION FORMULA PRESCHOOL HIGH COST RESIDENTIAL BASIC GRANT FOR CATE TEACHER & PRINCIPAL TRAINING & RECRUITING LEP STATE FISCAL STABILIZATION FUNDS (SFSF) ARRA ENHANCING EDUCATION THRU TECHNOLOGY ARRA HOMELESS ARRA FORMULA ARRA PRESCHOOL ARRA IMPROVING BASIC PROGRAMS ARRA DELINQUENT PROGRAMS ARRA
GRANT MANAGER PJ HOLLAND RASOR JEAN STAYTON PJ HOLLAND RASOR GEOFF SANDERSON GEOFF SANDERSON STELLA URIBE PAUL FOSTER PAUL FOSTER PAUL FOSTER PAUL FOSTER KEVA BOUGHNER GEOFF SANDERSON STELLA URIBE
BUDGET MANAGER KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY
JASON BIRD
KIM YAROVOY
ALLEN McDANIEL PJ HOLLAND RASOR PAUL FOSTER PAUL FOSTER GEOFF SANDERSON GEOFF SANDERSON JASON BIRD
KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY KIM YAROVOY
SLDS SSVI
ALLEN McDANIEL PAUL FOSTER
KIM YAROVOY SHERRI WINTERS
NECB
PAUL FOSTER
KIM YAROVOY
ACCELERATED INSTRUCTION MENTORING
PJ HOLLAND RASOR JOE MINISCALCO JOE MINISCALCO MARY CLARK
KIM YAROVOY CAMPUSES GINA POYNOR KIM YAROVOY
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2011 – 2012 Grants
Fund Code
Grant
204 205 205 206 211 211 212 224 225 226 226 244 255 263 279
TITLE IV, Safe & Drug Free Schools Head Start Early Head Start McKinney Vento Homeless Education (TEXSHEP) Title I, Part A School Improvement Title I, Part D Delinquent Title I, Part C Migrant Idea-B, Formula Idea-B, Preschool Idea-B, Residential Idea-B, High Cost Carl D. Perkins Basic Grant Formula for CATE Title II, Part A Title III, LEP Title II, Part D—ARRA (2009-2011) McKinney Vento Homeless Education—ARRA (20092011-ended 7/31/11) Idea-B Formula—ARRA (2009-2011-ends 9/30/11) Idea-B Preschool—ARRA (2009-2011-ends 9/30/11) Title I, Part A—ARRA (2009-2011-ends 9/30/11) Title I, Part D—ARRA (2009-2011-ends 9/30/11)
280 283 284 285 285 287 289 385 392 394 397 404 425
Education Jobs Fund (2010-2012) Statewide Longitudinal Data Systems – SLDS (20102012) Supplemental State VI Non-Educational Community-Based (NECB) Life Skills Program for Student Parents-ends 8/31/11) AP/IB Incentive Student Success Initiative Beginning Teacher Induction & Mentoring (20102012)
Planning Amount $0.00 $358,596 $1,000 $98,980 $1,590,338 $254,038 $9,785 $2,763,031 $45,168 Pending Pending $135,772 $356,680 $260,246
Award Amount $7 (B) $360,913 $1,000 $98,980
$135,772
$852 (B) $17.35 (B) $243,631 (B) $572 (B) $40,026 (B) $6,324 (B) $3,746,043 Pending Pending
$3,746,043 $3,999 (B)
$3,328 (B) Pending Pending $67,145 (B)
(B) – Roll-forward Balance as of 7/1/11
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SECTION II FINANCE & BUDGETING
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Cash Management/Separation of Duties
McKinney ISD has established separation of duties in cash management. Funds from federal agencies are requested by the Federal Funds Budget Facilitator. Requests are reviewed by the Chief Financial Officer and requests are entered by the Accounting Department. Funds are verified by the Cash management department. Bank reconciliations are conducted by the Accounting department. Any discrepancies are resolved promptly. Disbursements are approved by the Chief Accountability Officer or Senior Director of Special Populations (IDEA only) and entered as a purchase order or check request by the Federal Funds Budget Facilitator. Purchase orders are reviewed by the Director of Purchasing. Check requests without purchase orders are reviewed by the Director of Accounting. The Board of Trustee’s officers are check signers for the district. Check stock and check signing software are secured by the Accounting department.
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Supplement Not Supplant Procedures
McKinney ISD has implemented guidelines to ensure compliance with the federal fiscal requirement of supplement, not supplant. The purpose of the procedures is to ensure that the level of state and local support for programs remains at least constant and is not replaced by federal funds. Federal funds are used to supplement (add to, enhance, to expand, create something new, increase) the funds available from non-federal sources, and not to supplant (replace or take the place of) the existing non-federal funds. Federal funds may be used only to supplement or augment the educational programs generally offered with state and local funds. Federal funds may be used only to provide supplemental services that would not have been provided had the federal funds not been available. State or local funds which previously funded activities may not be diverted to another purpose simply because federal funds are now available to fund those activities. In other words, the use of federal funds may not result in a decrease in state or local funds for a particular activity, which, in the absence of the federal funds, would have been available to conduct the activity. Federal funds must supplement or augment that which must be provided by state law or SBOE rule, or any activities which have been adopted as policy by a local school board of education to fund from non-federal sources. If federal funds are used to enhance or expand a state mandate, SBOE rule, or local board policy, the federal supplementary activities must be separately identified and clearly distinguishable from the activities identified as necessary for implementing a state mandate, SBOE rule, or local board policy as outlined in the implementation plan.
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Budget Process for Federal and State Grant Funds
The Grant Managers are responsible for overseeing the budget process for Federal Grants received by McKinney ISD. When allowable, indirect costs may be included when formulating budgets prior to application submission. The rates are determined by the Texas Education Agency (TEA) based upon information submitted using the Modified Total Direct Costs (MTDC) method and are effective for the period of July 1 – June 30 of each grant year. A comprehensive needs assessment is conducted annually and is used for developing all Federal and Grant Budgets. Depending on the grant, the budget process is either done during the writing of the grant or after amounts have been awarded. In each case, the Grant Manger has budget planning meetings with the various departments involved with the grant. Budget amendments are done with the input from the Grant Manager and the campuses involved. If a budget amendment is necessary during the plan year, the grant supervisor will submit an amendment to the appropriate entity. The following reasons are allowable for all Federal and Grant Funds: 1. 25% rule 2. Change in the number of funding positions 3. Change in program intent 4. Change in funding amount
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Expenditure Object Codes
Expenditures should be classified by the major object classes according to the types of items purchased or services obtained. An expenditure identifies the nature and object of an account, or a transaction. The school district’s accounting records are to reflect expenditures at the most detail level, as depicted in the chart of accounts (4 digits) for accounting and Public Education Information Management System (PEIMS) reporting (actual data) purposes. The major expenditure areas are: 61XX - PAYROLL COSTS This major classification includes the gross salaries or wages and benefit costs for employee services. An employee is paid a salary or wage. The school district acts in a supervisory capacity over an employee and furnishes a working area and usually the equipment and materials necessary for the completion or performance of a task or service. Although an employee may work with more than one supervisor subsequent to, during, or after the normal employment period of hours, if the services or tasks performed are at the general direction of the school district, the amount paid to that employee is considered a payroll cost. 6112 Salaries or Wages for Substitute Teachers This code is used to classify the gross salary and wage expenditures for substitute teachers and may be used with Function 11 (Instruction) and Function 13 (Curriculum Development and Instructional Staff Development). 6118 Stipends - Professional This code is used to classify wages not defined elsewhere at the option of the school district. 6119 Salaries or Wages - Teachers and Other Professional Personnel This code is used to classify the gross salary and wage expenditures for teachers and other professional personnel. This includes: - Gross salary and wage expenditures - Wages paid to employees for performing duties beyond the normal working day - Amounts above the school district’s standard pay for additional certification requirements, such as a Bilingual teacher. 6121 Extra Duty/Overtime - Support Personnel This code is used to classify wages paid to support personnel for performing duties beyond the normal working day or for amounts above the school district’s standard pay for additional qualifications.
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6126 Part-Time/Temporary This code is used to classify wages paid to part-time or temporary employees. 6129 Salaries or Wages for Support Personnel This code is used to classify salaries or wages for support personnel such as paraprofessional and support staff. 6141 Social Security/Medicare This code is used to classify expenditures required to provide employee benefits under the Federal Social Security program. This excludes employee contributions. 6142 Group Health and Life Insurance This code is used to classify expenditures made to provide personnel with group health and life insurance benefits. This excludes employee contributions but includes benefit amounts transferred to an Internal Service Fund. 6143 Workers’ Compensation This code is used to classify expenditures made to provide personnel with workers’ compensation benefits. This includes benefit amounts transferred to an Internal Service Fund. There are no employee contributions. 6146 Teacher Retirement/ TRS Care This code is used to classify expenditures made from local, state and federal program funds and/or private grants to pay state matching of teacher retirement on the above state minimum contribution or the required matching amount from federal funds. Also included in this account is any employer contribution for the retired teachers’ health insurance plan. 6148 Employee Benefits This code is used to classify expenditures made to provide personnel with other employee benefits not detailed above. This excludes employee contributions but includes any benefit amounts transferred to an Internal Service Fund. 62XX Expenditures 6219 Professional Services This code is used to classify expenditures for professional services rendered by personnel who are not on the payroll of the school district. This includes all related expenditures covered by a professional services contract, if the contracted service is not detailed above. 6239 Education Service Center Services This code is used to classify all contracted services provided by the education service center. Included in this account are: - Data Processing services - Media services - Special education services McKinney ISD Grant Manual Updated August 2011
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- Vocational education services - Staff development - Drug training - Grant writing services, etc. that the education service center provides to the school districts. This does not include supplies (which should be charged to the appropriate supply account) purchased under a purchasing agreement with an education service center, but does include a fee assessed for providing the service. 6249 Contracted Maintenance and Repair This code is used to classify expenditures for normal contracted maintenance and repair of items. This includes expenditures for normal upkeep, repair and restoration of equipment when the repairs are provided by an outside individual or firm. 6269 Rental Services This code is used to classify expenditures for rentals such as equipment or facilities rental. 6299 Miscellaneous Contracted Services This code is used to classify expenditures for miscellaneous contracted services not specified elsewhere. 63XX Expenditures 6321 Textbooks This code is used to classify expenditures for textbooks purchased by the school district and furnished free to students, certain classes or grades. This does not include the cost of state-adopted textbooks. 6329 Reading Materials This code is used to classify expenditures for magazine subscriptions, newspaper subscriptions, reference books, and other reading materials that are placed in the classroom, office, or libraries. Also included are reference books and other reading materials placed in a classroom or office that are not catalogued and controlled by the library. Additionally, this code also includes library books and media that do not meet the capitalization criteria of the school and have a per unit value of less than $5,000 and/or a useful life of one year or less. 6339 Testing Materials This code is used to classify expenditures for testing materials including test booklets. 6395 Computer Equipment & Supplies This code is used to classify expenditures for those fixed assets that are technology based. These items include: - Computers, - Printers, McKinney ISD Grant Manual Updated August 2011
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- CD Rom, - Any technology-based tangible equipment with a serviceable life of one-year or more. - Note that department and campus administrators are responsible to tag and inventory these items. 6396 AV/Photo Equipment & Supplies This code is used to classify expenditures for those fixed assets that are AV or photo based. These items include: - Data projectors, - Televisions, - Digital cameras, - CD players, - DVDs - Any tangible equipment with a serviceable life of one-year or more. - Note that department and campus administrators are responsible to tag and inventory these items. 6397 Furniture & Equipment This code is used to classify expenditures for those fixed assets that have a per unit cost of $100 to $4,999. These items include: - Desks, - Appliances, - Furniture, - Any tangible equipment with a serviceable life of one-year or more. - Note that department and campus administrators are responsible to tag and inventory these items. 6399 General Supplies This code is used to classify expenditures for those items of relatively low cost (even though used in large quantities) necessary for the instruction process. These items include: - Consumable teaching and office items such as paper, pencils, forms, postage, etc. - Workbooks - Site licenses (not web-based), single use software that has a per-unit cost of less than $5,000 - All consumable purchases under $5,000 per unit cost. 64XX Expenditures 6411 Travel and Substance - Employee Only This code is used to classify the cost of transportation, meals, room, and other expenses associated with traveling on official school business. Travel expenses must conform to IRS and OMB Circular A-133 regulations. Any travel reimbursed from state funds and federal funds that are received from the Texas Education Agency must comply with the General McKinney ISD Grant Manual Updated August 2011
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Appropriations Act. Excess costs due to compliance deviations must be paid from local funds. The cost of employee travel also includes any registration fees associated with attending conferences, including seminars, in-service training, etc. Membership dues are classified in account 6495. 6419 Travel and Subsistence-Other This code is used to classify the cost of transportation, meals, room and other expenses associated with traveling on official school business not specified elsewhere. This includes expenditures for the following groups: Travel for individuals not employed by the school district. This includes travel expenses incurred while traveling to school district authorized activities, including transportation expenditures paid to 1) parents, 2) board members, and 3) individuals not employed by the paying agency for allowances related to and/or for participation in organizational controlled or directed activities. Registration fees associated with attending conferences, including seminars, in-service training, etc. are also classified in this account. Travel expenses must conform to IRS and OMB Circular A-133 regulations and any travel reimbursed from state funds and federal funds that are received from the Texas Education Agency must comply with the general appropriations act. Excess costs due to compliance deviations must be paid from local funds. 6494 Reclassified Transportation Expenditures This code is used to classify expenditures for transportation costs other than those incurred for the purpose of transporting students to and from school. Expenditures from various expenditure object codes for salaries, fuel, etc. in Function 34 (Student Transportation) should be reclassified to this expenditure object code with the appropriate function assigned. Examples of such costs include those associated with field trips (Function 11) and co-curricular/extracurricular activities (Function 36). Identification of the costs of transporting students for any purpose other than to and from school is required under Section 34.010, TEC. 6495 Dues (Effective fiscal year 2008-2009) This code is used to classify expenditures associated with dues paid to clubs, committees, or other organizations. Examples of organizations are TASA, TASP, TASB, Lions Club, Rotary Club, local chambers of commerce and other associations. This does not include any registration fees associated with attending conferences or seminars, which are coded to account 6411. 6499 Miscellaneous Operating Costs This code is used to classify expenditures for all other operating costs not mentioned above. 66XX Expenditures 6630 Technology Equipment and Software This code is used to classify expenditures for all equipment and capital outlay items that are technology based having a per-unit cost of $5,000 or more and a useful life of more McKinney ISD Grant Manual Updated August 2011
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than one year not classified elsewhere. Included in this code are items such as software, servers, mainframes and telecommunication systems. 6639 Furniture, Equipment and Software This code is used to classify expenditures for all equipment, furniture, technology equipment and capital outlay items having a per-unit cost of $5,000 or more and a useful life of more than one year not classified elsewhere. Included in this code are items such as filing systems, audio equipment, high-capacity copy machines, kitchen equipment, playground equipment, telephone systems, mainframes, telecommunication systems, and site licenses if more than $5,000.
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Fixed Asset Guidelines for Federal and State Grant Funds
All purchases of fixed assets must follow guidelines outlined in the District’s “Accounting/Purchasing Guidelines” manual. Items meeting the criteria of a fixed asset as described above must be tagged with a District asset tag. Tagging, reporting, and controlling the asset will follow the guidelines established in District administrative regulation CBF (Legal). Asset lists are maintained by the District Accounting department. This guidance refers to capitalization of cost with items purchased with Federal and Grant Funds. As a general rule this refers to equipment or software that exceeds $5000 and has a shelf life of more than 12 months. • Software: o Life of less than 12 months but more than $5000 in cost. In this case the initial set up fee would be capitalized, but the subscription fee would not be capitalized. o Any maintenance fee would also not be capitalized. o Both subscription and maintenance fee would be coded to 6200 or 6300 depending on the arrangement. o Slightly different for web-based software: This may be one web-site with individual passwords. If the per unit cost is $500 and there are 10 users, then the cost is $5000. You may have to capitalize this. • Definition of a unit: o In some instances a unit can be defined as a single work station or a full lab. [Something like a computer on wheels (COW) would be one unit because it is used for one purpose, in one setting, at one time]. o However, if the COW is used solely for a recharging station and the computers are taken out each day and dispersed to several rooms throughout the building then it is considered an individual computer and would not be capitalized. • Data management systems with subscriptions of one year o Maintenance fees that do not last longer than twelve months, are not capitalized. o However, if the relationship (even informally) continues past 12 months, it needs to be capitalized.
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SECTION III ACCOUNTS PAYABLE
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Accounts Payable Guidelines
Federal and Grant Funds must be expended for programs, activities, and strategies that are scientifically based on research and that meet the needs for the students served. All applicable requirements of the Federal and Grant Funds regulations, other applicable laws and regulations, and Office of Management and Budget (OMB) circulars apply to the use of these funds. All costs must be reasonable and necessary to carry out the intent of the program. A. Purchase Orders 1. All encumbrances and expenditures of approved funds shall occur on or after the effective submission date of the application or amendment (date application or amendment was submitted to the Agency, or the first day grant funds are available for obligation, whichever is later). 2. Follow district guidelines as outlined in “Accounting/Purchasing Guidelines” manual for processing purchase orders requisitions. 3. Campuses requesting purchases thru NCLB grant funds must complete the “Reimbursement Checklist”. (See example section) 4. A requisition MUST be approved prior to a purchase being made. If this is not done, the campus may be responsible for the cost, NOT grant funds. 5. Requisitions need to have the following approvals: a. Campus principal OR Special Education Coordinator if IDEA funds b. Chief Accountability Officer OR Sr. Director of Special Populations if IDEA funds 6. All requisitions will be processed by Federal Funds Budget Facilitator 7. No changes, substitutions, or increase of funds can be made to a purchase without prior approval and must be processed by Federal Funds Budget Facilitator. 8. All grant-funded purchases must be received in time to substantially benefit the project during the current grant period. LEAs may no longer obligate funds for goods and services during a grant period if the goods and services will be delivered after the ending date of the grant. Equipment purchased with grant funds must be received, installed, and put into service before the ending date of the grant. All obligations and receipt of goods must occur within the grant period. B. Consultants / Contracted Services 1. All consulting agreements must go through the Business Office. 2. All consultants must be in the vendor system established by the district. 3. Consultants are never paid in advance. This should not be reflected in any agreement made with consultant. Payment is made after services are rendered. This can be done in a series of payments or in one lump sum. Payments are not sent to campus to give to consultant at time of presentation. McKinney ISD Grant Manual Updated August 2011
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4. Payment can only be made from an original invoice not from a copy and must follow the steps below: a. Fill out requisition including all pertinent information b. Must be approved by campus principal c. Must be approved by business office d. Must be approved by Chief Accountability Officer or Sr. Director of Special Populations e. Campuses requesting purchases thru NCLB grant funds must complete the “Reimbursement Checklist”. (See example section) f. PO will be processed by Federal Funds Budget Facilitator C. Mileage Reimbursement 1. The District reimbursement rate (in-state and out-of-state) for employees’ personal automobiles is 50 cents per mile applicable to State and Federal Grants from the Texas Education Agency as per the Texas Comptroller of Public Accounts or local policy, whichever is less. Travel must meet the guidelines for eligibility noted in the grant in that it must meet the basic grant criteria. 2. A completed Mileage Reimbursement form should accompany mileage reimbursement. (See example section). 3. Both employee and supervisor/principal/director must sign mileage reimbursement request. 4. Submit approved original form noting odometer mileage or printed online mapping source to Federal Funds Budget Facilitator for processing. 5. The expectation is that one car is used for mileage reimbursement when individuals are traveling to the same event. There may be exceptions from time to time. 6. Travelers are required to select the shortest and most economical route but may justify the selection of another route if it was chosen for safety reasons and specific justification of the selection is given. D. Purchase of Supplies, Materials, and Miscellaneous Operating Costs Purchases of supplies, materials, and miscellaneous operating costs must conform to all applicable Federal and Grant Funds regulations. Purchases must also comply with district guidelines outlined in the District “Accounting/Purchasing Guidelines” manual. Campuses requesting purchases thru NCLB grant funds must complete the “Reimbursement Checklist” (See example section). E. Individual Reimbursements Reimbursements to individuals purchasing items with grant funds are discouraged. The District recommends the use of a purchase order for all expenditures. If personal reimbursement cannot be avoided, the federal funds budget facilitator will enter a payment request. The payment must conform to all grant and District guidelines. Original detailed receipts are required.
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F. Petty Cash Disbursements Petty cash disbursements cannot be used to acquire Federal Grants goods or services. Payments must be through the District Accounts Payable processes.
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Travel Guidelines
A. General Travel Guidelines 1. In general, “travel” is defined as travel outside the District boundaries where you are acting as a representative of the District. In this case the District may reimburse you for some or all of your qualified expenses. Approval to travel must be obtained before taking any trip as noted above, regardless of expenses requested. 2. A “Travel Advance/Estimate/Reconciliation” form should be completed for any travel outside District boundaries (See example section). It should be prepared allowing time to obtain all required levels of approvals/signatures, and then be forwarded to the Federal Funds Budget Facilitator for processing. 3. Documentation as to the purpose of the trip must be attached to the Travel Advance before submitting it. A copy of a brochure, flyer, registration or entry form is acceptable. Documentation must show the location, dates, and times of the event, and any meals or other expenses that are provided. 4. Registration and other non-travel expense must be paid by purchase order. Proper documentation must be included as an attachment to the purchase order. All special instructions must be clearly noted. These types of purchase orders should also be prepared in advance and in accordance to the registration deadlines. 5. Payments for actual expenses requested on the travel request form are payable only to the employee noted on the travel request. 6. Travel expenses may not be paid from grant funds if the registration is paid out of local funds. 7. Travel expenses are composed of the costs incurred to reach a destination and return. These costs are as follows: a. Lodging 1. This is the cost of the rental of a room or rooms for District employees, students, or administrators. The original hotel bill or receipt must be furnished after the trip. The hotel bill should clearly indicate the cost assigned to the “InCharge/District Representative”. Texas Hotel Occupancy Tax will not be paid, as well as the Texas State Sales Tax on hotel parking. The District is exempt from this. The District will pay state sales tax on out of state travel and no other individual should be included. An exemption form is included with your travel advance request for your convenience. Room service, laundry, phone calls, internet service, etc. should not be claimed as trip/travel expenses. 2. Hotel accommodations should be at the promotional event/school rate, not to exceed $85 per person, per night. Multiple rooms should be booked at the best rate possible. Recommendations for booking rooms: McKinney ISD Grant Manual Updated August 2011
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• Adults – 2 per room/separate rooms for males & females • Principal – 1 room • Administrators – 1 room 3. Original itemized hotel receipt is required. Follow District guidelines as outlined in “Accounting/Purchasing Guidelines” manual. b. Meals – See Guidelines for Meal Reimbursement 1. The employee will be reimbursed the ACTUAL cost, not to exceed the following rates per day: Breakfast $ 8.00 Lunch $10.00 Dinner $18.00 2. Original detailed receipts must be submitted – Texas State Sales Tax, gratuity, tips are not reimbursable expenses. 3. Travel allowances in which the per diem is paid to the employee regardless of the amount actually expended, are not allowable. 4. Complete “Meals Per Diem Worksheet”. (See example section). c. Transportation 1. This is the cost of traveling to a destination and returning while on District business. In determining mileage, the starting point is the individual’s school or office even though the individual may actually leave from his/her residence. If the cost of airfare, bus fare, parking fees, or taxi fare exceeds the advance request, the excess may be claimed for reimbursement upon returning from the trip, if properly documented. Tips are not reimbursable. Documentation includes receipts, where applicable, and explanation of excess. 2. Car rental fee (at destination) is not allowable unless other transportation such as taxi or shuttle is not available for performing official school business or if car rental is more cost effective than alternate modes of travel. Rental car expenses must be pre-approved. Justification for why a rental car was necessary and how it was more cost effective than alternative transportation must accompany the request; receipts for any gasoline purchased for the rental car must be attached to the reconciliation (mileage is not reimbursed for a rental car – only the cost of gasoline is reimbursed). B. Registration 1. Registration must be paid by purchase order. 2. When submitting purchase order requisition, state date of conference, names of attendees, and conference location. 3. Attach copy of brochure, flyer, registration form, registration confirmation when applicable, agenda, etc. 4. Registration should be paid in advance of the conference and is sent directly to the vendor of the conference. McKinney ISD Grant Manual Updated August 2011
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C. Travel Reconciliation 1. Submit to Federal Funds Budget Facilitator within 10 days after completion of travel. 2. Original receipts must accompany reconciliation. 3. Upon expense verification, the “Travel Reimbursement” form will be sent to employee, which must be signed and returned with reimbursement to MISD, if approved actual expense is less than amount advanced. If approved actual expense is more than amount advanced, additional reimbursement to the employee may be requested. (See example section). Guidelines for Meal Reimbursement – State and Federal funds 1) 2) 3) 4) 5)
6)
7)
Eligible when traveling overnight only. Please separate original itemized receipts by date and tape to 8-1/2 x 11 sheets of paper. Credit card receipts will not be accepted since they do not itemize the purchase. Hotel receipts (meals charged to your room/room service) will not be accepted since they do not itemize the purchase – be sure to request the itemized receipt. Room service services charges are generally not reimbursed. Meal reimbursement rates for overnight travel include the actual costs for meals not to exceed $36 per day per local policy. If any meals are provided while at a conference or meeting, or as part of a lodging package, the traveler is not eligible for the related M&IE allowance. Unused funds cannot be carried over from one day to the next. Since MISD is exempt from Texas state sales tax, be sure to present the sales tax exempt form to the restaurant so you will not be charged sales tax. Texas state sales tax will not be reimbursed on in-state travel. This form can be obtained from your campus or the purchasing department. Tips or gratuities are not reimbursable. The exception to this is a mandatory service charge imposed in connection with a meal (I.E. large group) only if there is no option to refuse the charge.
Travel allowances for overnight travel, where the traveler receives the per diem for meals, regardless of the actual amount expended, are not allowable in Texas. Grantees must adhere to the guidelines stated above in lieu of a travel advance. Please complete the “Meals Per Diem Worksheet” and submit with your receipts when requesting reimbursement or reconciling your travel advance. Send to Kim Yarovoy, Federal Programs, Central Office within 10 days after completion of travel. For additional information access the following: http://www.tea.state.tx.us/opge/grantdev/admin.html
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SECTION IV PAYROLL
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Time and Effort Requirements
School districts are required to maintain auditable "time and effort" documentation that show how each employee paid with federal funds spent his or her compensated time. Such documentation are written, after-the fact (not estimated or budgeted) documentation of how the time was spent. Time and effort reports should be prepared by any staff with salary charged (1) directly to a federal award, (2) directly to multiple federal awards, or (3) directly to any combination of a federal award and other federal, state or local fund sources. Semi-annual certifications are required for personnel whose compensation is funded solely from federal funds. These certifications document that he/she has been working solely in activities supported by the federal funds (although some district policies require monthly reports for such personnel). The certification must (1) cover a semi-annual period (e.g., September-January and February-June, or September-February and March-August), (2) identify the program, and (3) be signed and dated by an employee and supervisor having first-hand knowledge of the work performed by the employee. Time and effort reporting guidelines are specified in the U.S. Office of Management and Budget (OMB) Circulars A-87 and A-133. The circulars provide instructions to auditors performing Single Audits of states, local governments, and non-profit organizations. OMB87 establishes standards for charging employee compensation for federal grants. OMB A133 lists the compliance requirements for federal education programs, including Title I Part A. Federally funded employees are required to maintain on file a signed and dated job description which clearly shows that the employee is assigned 100% to the program or single cost objective. The job description must be updated annually or when a function or activity is added to or deleted from an existing job description, must clearly identity the function and activities performed by the employee for the applicable fund source(s) or cost objective, and must be maintained in the employee’s personnel file.
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Supplemental Pay Procedures
Employees who perform other duties in addition to their regular assignments are paid supplemental pay. All McKinney ISD employees, full-time or part-time, must be paid through Payroll for any type of compensation, EXCEPT reimbursements for travel, fees, dues, etc. These payment requests will need to be submitted on an “Invoice for Services” time sheet. (See example section). ALL supplemental pay must have some type of documentation to verify the hours worked. The employee and Principal/Supervisor/Program Director must also sign the timesheet. STAMPED SIGNATURES WILL NOT BE ACCEPTED. ALL tutors must complete and submit the “Weekly Summary and Reflection” form, a student roster, and “Invoice for Services” time sheet. (See example section)
Timesheet Procedures 1. 2. 3. 4. 5. 6.
Enter the service provider’s name. Please avoid using nicknames. Enter the payroll ID number (starts with”1”, six digits). Time worked each day must be shown. Enter description of job performed. Enter the Budget Code to be charged or fund source. After the employee adds up the total of hours he/she is to be paid, the supervisor should: a. Check total hours b. Check hourly/daily wage c. Verify amount to be paid d. Sign the sheet. Employee and Supervisor must sign the timesheet e. Send timesheet and supporting documentation to Chief Accountability Officer 7. After approving the invoice/timesheet for payment, paperwork is forwarded to Federal Funds Budget Facilitator for processing. 8. Failure to turn in payroll paperwork by deadlines may prevent timely pay. 9. Always use current forms. 10. Incomplete, non-legible forms will be returned to provider which may prevent timely pay.
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Substitute Pay Procedures
All Employees that will be absent due to District-initiated professional development or other pre-arranged absence where the sub is being paid out of grant funds, must receive PRIOR approval of campus administrator and grant manager at least three weeks prior to the absence. Once approved, absence will be entered in the MAC system by the designated MAC campus administrator as “District Initiated”. If grant-funded, the approved form must be returned to Kim Yarovoy, Central Office – Federal Funds Budget Facilitator so sub is paid from the correct grant account. (See example section)
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SECTION V PURCHASING
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Petty Cash Procedures
Petty cash disbursements cannot be used to acquire Federal Grants goods or services. Payments must be through the District Accounts Payable processes.
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Federal Funding Guidelines
McKinney Independent School District has the responsibility to ensure fiscal integrity with a ll allocated funds. The Federal Fund Expenditure Guidelines set important protocol and procedures for Campus administration in the expenditure of all allocated federal funds. McKinney ISD requires the acquisition of supplies/services be obtained through the district purchase order process. Procedures and requirements are detailed in the District “Accounting/Purchasing Guidelines” manual. Campuses requesting purchases thru NCLB grant funds must complete the “Reimbursement Checklist”. (See example section) All purchases must go through the District Accounts Payable process. The District does not use corporate credit cards and/or revolving lines or credit. McKinney ISD is entitled to the following federal funds: o o o o o o o o o o o o o
Title I Part A: Improving Basic Programs Title I, Part C: Migrant Title II, Part A: Professional Development Title III Part A: English Language Acquisition, Language Enhancement, and Academic Achievement Title I, Part A American Recovery & Reinvestment Act (ends 9/30/11) Title II, Part D American Recovery & Reinvestment Act (ends 9/30/11) Title II, Part D: Technology American Recovery & Reinvestment Act (ends 9/30/11) State Fiscal Stabilization Funds (ends 9/30/11) Education Jobs Fund IDEA-B Formula Funds IDEA-B Preschool Funds IDEA-B American Recovery & Reinvestment Act (ends 9/30/11) IDEA-B Preschool American Recovery & Reinvestment Act (ends 9/30/11)
Federal funds are supplemental resources allocated to LEAs for the specific purpose of providing high-quality education that will enable all children to meet the state student performance standards. Allocations of funds are based on number of students enrolled meeting the criteria for eachTitle funding source and/or percentages of student enrolled meeting requirement for funding. Central Office will maintain portions of the allocated amount to support district in itiatives in regards to the criteria of the Title programs. Additional funds may be available to a Campus with justification from Campus administration that supports increased instructional assistance. Requests should be accompanied by a detailed description of the activities/strategies to be implemented, McKinney ISD Grant Manual Updated August 2011
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indicating target population, start and end dates, and criteria for evaluation. Furthermore, any requests for funds must be tied to one or more goals/strategies addressed in the Campus Strategic Improvement Plan. This documentation should be submitted to the Department of Curriculum & Instruction for review. Federal funds may not be used to pay for gratuity.
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Summary of Allowable Campus Title I, Part A Expenditures
The purpose of Title I, Part A is to ensure that all children, particularly low-achieving children in the highest-poverty schools, have a fair, equal, and significant opportunity to obtain a high-quality education and reach, at a minimum, proficiency on challenging State academic achievement standards and state academic assessments. Title I funds are also used for the purpose of staff development and to build parent capacity to better support their child’s educational attainment. In general, Title I funds are to be used to enhance the regular school program and should be consistent with the school educational plan. When determining if expenditures are appropriate, ask the following questions: • • • • • • • • •
Is the expenditure reasonable and necessary to carry out the intent and purpose of the program? Does the expenditure address a need previously identified in the campus comprehensive needs assessment? How does this expenditure directly support staff professional development? How will the expenditure be evaluated to measure a positive impact on student achievement? Is the expenditure supplemental to other federal and non-federal programs? If campus is SW, were funds expended for activities that are part of the CIP? Does the expenditure follow district purchase policies? Is time and effort being recorded for all split-funded payroll? How does this expenditure increase the participation of parents in school activities or assist parents to support student achievement? (Consistent with Federal guidelines, MISD requires all schools to spend 1% of their Title I allocation on parent activities.)
McKinney ISD follows expenditure guidelines for federal programs as set forth in OMB Circular A-87. It adheres to a standard that all expenditures must be reasonable, ordinary and necessary in order for a cost to be reimbursed. The attached chart provides a partial listing of expenditure purposes for which schools have requested guidance in the past under Title I guidelines. If a campus is unsure if a proposed expenditure meets guidelines, please contact Geoff Sanderson in the Department of Curriculum and Instruction.
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Guide to Allowable Title I, Part A Expenditures REFERENCE GUIDE TO ALLOWABLE McKINNEY ISD TITLE I, PART A EXPENDITURES Expenditure Type Advertising – Brochures informing parents of school achievement, rules, regulations, etc are allowable. Billboards or other strategies to or promote enrollment opportunity are not allowable Alcoholic beverages Appliances (stoves, refrigerators, microwaves, etc. Athletics/Athletic Awards/Yearbooks Banquets/Award Programs/Carnivals/ Luncheons/Brunches/Parties/Picnics Bereavement or congratulatory cards, flowers or gifts Building Supplies/Repairs/Modifications Computers – Classroom, student use only Copiers, postage meters, other office equipment Decorations/flowers Employee incentive or recognition gifts Equipment (non-capital) Field Trips- Educational in nature only. No overnight trips. No amusement or water parks. Flat Screen TVs/Home Theater Systems Food for staff activities - Only if the training runs over a normal meal time and was longer than 3hours Food for parent activities – Only if the training or activity runs over a normal meal time and was longer than 2 hours. Title I allows light snacks to be served Fund Raiser Support - No food, door prizes, Furniture – Usually not allowed (supplanting) since district provides general classroom and administrative furniture and fixtures. Contact the Title I office before purchasing to make sure your order will be allowed. Gasoline and parking costs – employees are reimbursed for these costs only through car allowance or mileage. Gift Certificates/Gift Cards Graduation activities/materials Homeless Student supplies (including emergency clothing) Incentives or rewards for students or parents. Instructional materials (Additional or supplemental textbooks, not adopted textbooks) Licenses for software or curriculum used by school (Plato or Upward Bound membership are examples of allowable expenditures) Leases for copiers, postage meters or outposts. Lodging and per-diem - Follow district guidelines. Mailings – Informational to parents Non-classroom furniture Parent training or educational services Parent Recognition Luncheon McKinney ISD Grant Manual Updated August 2011
Allowable
Allowable with Conditions X
Allowable with Prior Approval
Not Allowable
Reasonable and Necessary X
X X X X X X X
X X X X X
X X
X X X
X
X
X
X X
X
X X X X X X X X X
X
X X X X
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REFERENCE GUIDE TO ALLOWABLE McKINNEY ISD TITLE I, PART A EXPENDITURES Expenditure Type Parent-Student Dinner/Parent-Staff Dinners Per-diem – follow district guidelines Positions: School portion of literacy coach or curriculum generalist, core curriculum or grade level teachers, classroom paraprofessionals, but not administrative paraprofessionals. Professional Development (SIFI schools, NEA focus schools and AYP schools must use 10% of allocation for professional development) Professional Development – may include coursework costs for an individual teacher if the coursework meets the following criteria: 1) the course taken is directly related to the teacher’s assignment, 2) the coursework is related to instructional strategies to meet the needs of struggling students and 3) in a school wide school, that the course aligns with the professional development needs identified in the needs assessment process. Raffles/door prizes Salaries/Fringes for core instructional staff Six Flags Great America Admission Pass or other amusement/water park admissions. Student Incentives- cash or gifts School Supplies- Educational supplies including replacement and special program textbooks and teacher guides. Substitute Teachers for core academic program Theater Systems/Auditorium Installations Travel: School employees or parents only. Follow district guidelines. Only costs directly associated with the permissible travel will be reimbursed. No costs for tours or souvenirs offered by the event will be reimbursed. Tutoring Transportation for parents (Contact Department of Federal & State Programs) T-shirts/bookbags/baseball caps, athletic uniforms, letter sweaters or other school “spirit” apparel with school or district logos Uniforms- Staff or student Water Coolers/Water Systems
McKinney ISD Grant Manual Updated August 2011
Allowable
Allowable with Conditions
Allowable with Prior Approval X
Not Allowable
X
Reasonable and Necessary X
X
X X
X
X X X X X
X X X X
X
X
X X
X X X X
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SECTION VI EXPENDITURE REPORTING
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Reporting Guidelines
Reporting of expenditures for eGrants is done through the Business Office monthly using the following procedures: 1. A general ledger is created for the previous month. 2. A detail expenditure report is created. 3. From the above two reports, expenditures from each object code (i.e., 6100, 6200, etc.) are recorded. 4. The eGrants system is accessed and year-to-date expenditures are reported for each grant. 5. The MISD staff accountant verifies and certifies the entries. 6. All expenditures must be incurred before a request to draw down is submitted. Reporting of expenditures for other grants requiring paper reports is done through the Business Office at least quarterly using the following procedures: 1. A general ledger is created for the previous quarter. 2. A detail expenditure report is created. 3. From the above two reports, expenditures from each object code (i.e., 6100, 6200, etc.) are recorded. 4. Appropriate reports are completed for each grant. 5. All expenditures must be incurred before a request to draw down is submitted. 6. Report(s) and G/L are sent to the MISD staff accountant for verification. 7. Reports(s) and G/L are sent to the Chief Financial Officer for a signature. 8. Report(s) and required documentation are sent to appropriate ESC by Federal Funds Budget Facilitator.
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SECTION VII RECORDS RETENTION
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Records Retention
McKinney ISD will comply with all federal guidelines regarding retention of grant records. District Policy is to retain all records a minimum of seven years. If federal guidelines require a longer period, the District will defer to federal guidelines.
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SECTION VIII FORMS
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Grant Forms
ACCOUNTS PAYABLE Travel Advance/Estimate/Reconciliation Form Meals Per Diem Worksheet Travel Reimbursement Form Mileage Log PAYROLL Invoice for Services Weekly Summary and Reflection Form Student Roster Absence Approval Form PURCHASING Purchasing Requisition (may be used in place of “Blue Requisition”) Reimbursement Checklist (NCLB funds only)
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EMPLOYEE TRAVEL ADVANCE ESTIMATE / RECONCILIATION / REIMBURSEMENT Name (Traveler):
Campus/Dept.
Travel Date(s):
Destination:
Date:
Purpose of Travel: Account Code: ITEM
ADVANCE AMOUNT (Use this column to estimate amounts)
ACTUAL EXPENSE (Use this column to report actual amounts)
RECONCILIATION (Advance amount LESS actual amount)
RECEIPT REQUIRED
Registration Fee (If paid by employee) – 6411 (Complete Purchasing Req. for vendor payment or PO)
YES
YES (Detailed Receipt)
Lodging (1) – 6411
Airfare – 6411
YES
Car Rental – 6411
YES
Mileage (2) – 6411 ________ miles
NO (see below)
Meals (3) – 6411
YES (Detailed Receipts – Grant funds only *) NO (Local funds only)
# Breakfasts _____ x $8 # Lunches ______ x $10 # Dinners ______ x $18
Misc. - Tolls, Taxis, Parking, etc. – 6411
YES
Materials (Preapproval required) –
YES
6399
TOTALS
(1) Tax-exempt: MISD is not subject to Texas State Taxes and will not reimburse this charge. Present the Hotel Occupancy Tax Exemption form to the hotel. Lodging may be limited by the state rate of $85 per day (not including tax). Detailed receipt required. (2) Mileage is reimbursed at $.50 per mile (Effective 1/01/10) - provide documentation of mileage (3) Daily allowance for meals: Breakfast ($8), Lunch ($10), Dinner ($18) – overnight trips only; actual amounts up to daily allowance (no carryover). * Complete per diem worksheet for grant-funded meals. Request must be received by the Business Office no later than ten business days prior to start of travel. Required receipts and any remaining funds must be returned to the campus/dept. bookkeeper/secretary within 10 days after completion of travel. By my signature, I acknowledge that failure to return receipts may result in a denial of future travel advance requests, as well as the amount of the advance being withheld from my paycheck. It is the employee’s responsibility to return all receipts to the campus/dept. bookkeeper/secretary.
(Employee’s Signature)
(Principal or Director’s Signature)
TO BE COMPLETED BY CAMPUS/DEPT. BOOKKEEPER/SECRETARY UPON COMPLETION OF TRAVEL to the district in the form of
Total of Column A (Advance) is greater than Column B (Actual). Employee has returned $ Check # Date: or *****OR***** Total of Column A (Advance) is less than Column B (Actual). Check one of the following (no petty cash): Reimbursement to be paid to the employee in the amount of $ No additional reimbursement is requested.
Rev. 9.01.10
, Voucher #
Date:
Cash
(Tape itemized receipts by date on sheets and attach to this form. Return to Budget Manager within 10 days of completion of travel)
McKinney Independent School District Meals Per Diem Worksheet (State / Federal Grant Funds)
Meal and incidental expense (M&IE) allowances are used when travel requires overnight lodging. The traveler receives a prorated M&IE based upon scheduled departure and actual return times as follows (these are suggested guidelines for determining per diem): - breakfast, lunch, and dinner if departure time is before 9:00 am; - breakfast if return time is before 9:00 am; - lunch and dinner if departure time is between 9:01 am and 3:00 pm; - breakfast and lunch if return time is between 9:01 am and 3:00 pm; or - dinner if departure time is after 3:00 pm; - breakfast, lunch, and dinner if return time is after 3:00 pm Occasionally, a traveler is provided with a meal while at a conference or meeting, or as part of a lodging package. When a traveler is provided and consumes a meal in these or similar circumstances, the traveler is not eligible for the related M&IE allowance. Itemized restaurant receipts must be returned as part of the travel reconciliation within 10 days. Credit card receipts will not be accepted. See "Guidelines for Meals Reimbursement" for more detailed information. Complete section (A) PRIOR to travel and submit with travel advance. A.
Conference Dates
Employee Name: Purpose of Travel:
Destination:
# of meals Meal Allowances:
Breakfast - $8.00 Lunch - $10.00 Dinner - $18.00 Total Daily Per Diem
*
Please note that the State of Texas guidelines DO NOT allow reimbursement for state sales tax (when district is exempt from sales taxprovide exemption certificate to restaurant), tips, or gratuities. Unused allowances CANNOT be carried over from one day to another. Complete section (B) AFTER completion of travel: B.
Conference Dates Meal Designate: brfst/lunch/dinner
Restaurant Name
Amount
Amount
Amount
Amount
Amount
Amount
1. 2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12. 13. 14. 15. TOTALS a. SUB TOTAL (add 1-15 above) b. Allowable expense ** SEE BELOW c. Overage - (b) minus (a) d. Per Diem Allowance (from * above) e. Balance Due Employee / MISD - (d) minus (b) (circle one)
** This is the amount allowed which does NOT include sales tax, tip, or alcoholic beverages. If meal total is under daily allowance, enter that amount here; if over daily allowance, enter per diem amount from above. AMOUNTS CANNOT EXCEED DAILY PER DIEM AMOUNT. Submit original with travel advance
Keep (1) copy for your records
9/1/08
Form E
McKINNEY INDEPENDENT SCHOOL DISTRICT Travel Reimbursement ‐ GRANT FUNDS (Use separate form for each traveler) Traveler's Name:
Campus/Dept:
Traveled From:
Traveled To:
Purpose of Travel:
Conference Date(s):
(Name of conference/meeting)
Dates of Travel: Departure Date: Return Date:
Departure Time: Return Time:
Account Code(s): Grant Funds Registration Fee: (for documentation ‐ include copy of the registration form, agenda, and certificate of attendance for the event)
Local Funds
$ PO#
$
$
$
$ $
$ $
$
$
*If the conference registration was paid out of state/local funds, costs associated with attending the conference must also be paid out of state/local funds.
Mileage: (Personal Vehicle) Miles @ Per Mile Based on online mapping source (Google Maps, Yahoo Maps, etc.) or actual odometer readings (Attach map or indicate odometer readings) Start End Lodging: (Itemized Receipt Required)
Total Days @ Total Days @
Daily Allowed Rate Per Day
___ Shared room with: Show city, occupancy taxes in "other expenses". Go to www.gsa.gov to locate out‐of‐state loding rates Meals: (Attach Meal Reimbursement Form) Reimbursements will be based on actual meal costs ‐ No state tax/tips allowed # Breakfasts X $8.00 # Lunches X $10.00 # Dinner X $18.00
Total Days
Other Expenses: (examples include items such as out‐of‐state, county, city, and/or local taxes, airfare, car rental, taxi, shuttle, Internet, etc.) Itemized receipts are required. NO TIPS ALLOWED $
$
$
$
$
$
$
$
$
$
$
$
$
$
$
City Tax
%
$
$
$
County Tax
%
$
$
$
I certify that the travel listed was made in connection with official school business and the amounts are correct and previously unclaimed.
$
‐
TOTAL EXPENSE Claimant Signature
Date
$ ‐
$
Advance Amount $ POs $ Balance due Employee / MISD $
‐
SUBMIT WITHIN 15 DAYS OF DATE OF LAST SERVICE OF MONTH
PLEASE NOTE: Incomplete/non-legible forms will not be processed AND will be returned to provider DO NOT use pencil - blue or black ink only
2011 - 2012 INVOICE FOR SERVICES BUDGET FISCAL YEAR JULY 1, 2011 - SEPTEMBER 30, 2012 ****** All invoices for services PRIOR to September 1, 2012 MUST be completed and submitted by September 5, 2012 *****
Name of Provider:
Date Submitted:
ID # (MANDATORY) - will not
Home Campus:
be processed without this
MISD Employees Only
MISD Employee
Contracted Service (6200)
Non-MISD Employee (6100)
(Paid thru Payroll)
(Paid thru Payroll)
(Paid thru Direct Pay)
Address:
City/State/Zip: Contracted Services Only
Rate of Pay: $
per
Contracted Services Only
Hour
Day
Program: STC, Summer School, EIT, Speech, Title, etc.
Date of Service
Hours of Service (Time FROM - TO)
Example: 6/1/2011
4:00PM - 5:00PM 5:30PM - 7:30PM
Total # Hours Worked
Location of Service (Campus Name, etc.)
3
ABC Elementary
Service Provided / Student's Initials
Math Tutoring - ZM
TOTAL # HOURS OR DAYS WORKED (Based on rate of pay - Indicate "Hours" or "Days")
Pay Amount
$
90.00
TOTAL PAY $
(If paid per hour, fill in total # hours; if paid per day, fill in total # days - DO NOT INCLUDE LUNCH TIME unless worked)
Signature of Provider:
Date:
Signature of Principal:
Date:
Signature of Coordinator:
Date:
Signature of Director or Sr. Director:
Date:
Account Code:
Revised 6.01.11
McKinney ISD Mileage Log - Grant Funds NOTE: Effective 9/1/09 - Travelers are required to calculate mileage by odometer reading or online mapping service - submit w/Mileage Log Home Campus
Employee Name to
Dates from DATE OF TRIP
DEPARTURE POINT
TO
ARRIVAL POINT
PURPOSE OF TRIP
Note: Mileage is reimbursed only from the workplace. Do not include home to work or work to home miles. NOTE: Effective 1/1/10, mileage rate is $.50
ODOM START
ODOM END
TOTAL MILES
0.50
Account Number: _____________________________________________________________________________ Employee Signature: _________________________________________ Approved by: ________________________________________
MILEAGE
TOTAL REIMBURSEMENT Rev. 9.01.10
Elementary Tutoring Plan “Weekly Summary and Reflection” Form 2011-2012 Date: __________________________________ Campus: _______________________________ Person submitting form: ____________________________________________ Please attach this form to the "Invoice for Services" time sheet Attach the weekly “Elementary Tutoring Roster” The Weekly Program: 1. Summary of focus areas (including TEKS)
2. An area of continued focus for next week will be…..
3. Reflection of the Week…
5. Any additional comments or needs for next week?
Tutor signature:
___________________________________
Administrator signature: ____________________________________
(Return completed form along with tutoring roster and Invoice for Services to Geoff Sanderson, Central Office)
Elementary Tutoring Roster Date: _________________ ELAR, Math (circle)
Campus: _________________
Tutor: ____________________ Grade: _________ Students served: 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25
Professional Development / Absence Approval SBEC Provider #043-907
Name:
Employee ID:
Assignment:
Email:
Campus:
All employees that will be absent due to McKinney ISD professional development or pre-arranged absence must receive PRIOR approval of campus administrator at least three weeks prior to the absence. Once approved, the absence will be entered in the MAC system by the designated MAC campus administrator. If grant-funded, approved form must be returned to Kim Yarovoy, Central Office – Federal Funds Budget Facilitator. Employee must submit form to the Professional Development Office after submitting certificate (or other documentation of attendance) to designated campus administrator (PDAS Evaluator). The form must be submitted to Professional Development Office within one month of attendance/completion. Campus Initiated Professional Development / Absence
District Initiated Professional Development / Absence Gifted/Talented Credit Hours
Course Title / Reason for Absence
Location
Date of Attendance Month/day/year
Curriculum And Instruction Credit Hours
Technology Credit Hours
On Contract
Substitute Required
Off Contract
Nature/Needs
Identification/ Assessment
1.
2.
3.
4.
5.
6.
7.
8.
9.
Teacher Signature
Date
Principal Signature
To be completed by Coordinator if sub payment is thru grant funds: Coordinator Signature Rev. 1/31/11
Date
Account Code
Date
Curriculum & Instruction
MCKINNEY ISD REQUISITION FORM
REQ #
PO #
NOTICE TO EMPLOYEES: THIS IS NOT AN AUTHORIZATION TO PURCHASE UNTIL APPROVED BY PURCHASING ORDERED BY:
CAMPUS/DEPT:
DATE: VENDOR #:
VENDOR:
ROOM # (FOR DELIVERY): SHIP TO (IF DIFFERENT THAN ABOVE:
ADDRESS: CITY:
STATE:
PHONE:
FAX:
BLANKET PO (MULTIPLE ORDERS) ESTIMATED PO (ONE USE ONLY) QTY
ITEM #
ZIP:
ACCOUNT CODE: DESCRIPTION
UNIT PRICE
LINE TOTAL
1
2
$
3
4 5
6
7 8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
SUBTOTAL Check box if no shipping charge
SHIPPING TOTAL
SPECIAL NOTES / INSTRUCTIONS:
APPROVED BY:
DATE:
APPROVED BY: APPROVED BY:
DATE:
If applicable, attach documentation with request, I.E. vendor quote, conference registration form(s), order form, discount information, etc.
Reimbursement Checklist - - - Page 1 of 2 - - - Please complete BOTH sides
Name of Campus: ____________________________ Vendor Name:_________________________________ Print Name of Person Submitting Request: _______________________________________________________
6100 - Payroll For payroll reimbursements, a list of whose salaries are being reimbursed and a copy of their job desciption(s) have been included.
Yes / No
(Once job desciptions are provided, they will be kept in the district's folder for that employee. However, a list with each employee(s) full name will need to be provided with each request).
Please copy this form and place completed checklist with every Purchasing Requisition.
6200 - Contracted Services 1. Purpose of invoice: 2. How is expense supplemental: 3. Date of service: ___________________________ 4. Number of teachers/students served: __________________________________________________ *If students served, how is the cost reasonable and necessary? 5. Does the contracted service tie back to the District/Campus needs assessment?
Yes / No
6300 - Program Supplies & Materials 1. Purpose of invoice: 2. How is expense supplemental: 3. Who benefits from expenditure: 4. How does expenditure benefit the student: 5. Was this a planned expense? 6. Does the expenditure tie back to the District/Campus needs assessment? *Must be completed for purchase / reimbursement request to proceed.
Yes / No Yes / No Rev. July 2011
Reimbursement Checklist - - - Page 2 of 2 - - - Please complete BOTH sides 7. Is this expenditure considered to be 6600 - Capital Outlay?
Yes / No
Additional Information : Explain how the program supplies, materials, and/or contracted services are supplemental to your campus.
Signature of Person Submitting Request: _______________________________________Date:_________________ *Must be completed for purchase / reimbursement request to proceed.
Rev. July 2011
