mde and isd partnership: darkening the dotted lines
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11/13/2008 Page 1
MDE and ISD Partnership:
Darkening the Dotted Lines
Monitoring and Compliance
Training: Financial Management
11/13/2008 Page 3
Financial ManagementPre-Training
Assessment Survey
11/13/2008 Page 5
Allowable CostsOverview
Reasonable and necessary Allocable Legal under state and local law Conform with federal law and grant
terms
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Allowable Costs
Consistently treated In accordance with GAAP Not included as match
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Allowable Costs: Regulations and Guidance
General Education Provisions Act (GEPA)
Program statute and regulations EDGAR (Education Department)
General Administrative Regulations) Sub Part C, §80.22 Allowable Costs
11/13/2008 Page 8
Allowable Costs: Regulations and Guidance
OMB Circular A 87 State, Local, and Indian Tribal Governments• Section C – Basic Guidelines• Attachment B – Selected Items of
Cost
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Allowable Costs
Helpful Questions for Analyzing Costs:• Is the proposed cost allowable
under the relevant program?• Is the proposed cost consistent with
an approved program plan and budget?
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Allowable Costs
Is the proposed cost consistent with program specific fiscal rules?
Is the proposed cost consistent with EDGAR?
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Allowable Costs:Basis for Allowability
Must follow applicable cost principle to determine reasonableness, allowability, and allocability of all costs
All costs must be:• Necessary• Reasonable• Allocable• Legal under state and local law
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Allowable Costs:Necessary
A cost is necessary and reasonable if:• Needed for the performance or
administration of the grant• Follows sound business practices; arms
length bargaining• Reflects fair market prices for
comparable goods or services• Is prudent
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Allowable Costs:Necessary
Practical aspects of ‘necessary’• Do I really need this to administer
my program?• Is this the minimum amount I need
to spend to meet my need?
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Allowable Costs:Reasonable
Practical aspects of ‘reasonable’• Is this targeted to valid
programmatic/administrative considerations?
• Do I have capacity to use what I am purchasing for this program?
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Allowable Costs:Reasonable
• Did I pay a fair rate and can I prove it?
• If this expense were in the local newspaper “Headlines”, would I be comfortable?
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Allowable Costs:Allocable
Practical aspects of ‘reasonable’• Can I prove the program benefited?
Time/effort records Inventory management records
• Can I prove other programs are not benefiting? Ensuring only authorized use Incidental benefit
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Allowable Costs:Adequate
Adequately documented• Amount of funds under grant• How the funds are used• Total cost of the project• Share of costs provided by other
sources
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Allowable Costs:Adequate
Records that show compliance Records that show performance Other records to facilitate an effective
audit
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Allowable Costs:Compensation for Service
Overview of process• Estimate how employee will work• Pay based on estimate• Reconcile estimates to how actually
worked
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Allowable Costs:Compensation for Service
Necessary documentation• Payroll records• Time and effort records
Semi-annual certifications (single cost objective)
Personnel Activity Reports (PARs) (multiple cost objectives)
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Allowable Costs:Things to Consider
Maintenance of Effort Supplement vs. Supplant In-Kind Requirements LEA Match (soft and hard match) Timely Amendments Document, Document, Document
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Allowable Costs: FAQs
Is there a list of allowable costs that we can look at to analyze a contemplated cost?No. Although lists are available, they are lists of “allowable, but”, they must meet the other tests spoken to earlier
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Allowable Costs: Other Resources
MDE• Office of Audits (Auditing Manual
http://www.michigan.gov/mde/0,1607,7-140-6530_9091---,00.html
• MDE – Specific Program Office
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Allowable Costs: Other Resources
OMB Circular A-21, Cost Principles for Educational Institutions
• Part C: Basic Considerations• Part J: General Provisions for Selected
Items of Cost
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Allowable Costs: Other Resources
OMB Circular A-87, Cost Principles for State, Local, and Indian Tribal Governments
• Appendix A: General Principles for Determining Allowable Costs
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Allowable Costs: Other Resources
OMB Circular A-133, Compliance Supplement
OMB Circular A-122, Cost Principles for Non-Profit Organizations
• Attachment B, Selected Items of Cost
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Allowable Costs: More Information
Contacts• MDE: Specific Program Office• ISD:
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LEA Fiscal Review Tool
Developed by MDE staff responsible for federal and state fund management
Lists major elements reviewed during an audit performed by MDE state auditors
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LEA Fiscal Review Tool
Lists all items contained within the FMS Self-Assessment Survey and reflected in the Professional Development modules
Purpose• To assist an LEA in the development
of its own plan for improvement of its FMS
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ResourcesAll resources identified in this Professional
Development module are available on:Michigan LearnPortwww.learnport.org
Collaboration CenterCommunity Room
LEA Financial Management Resources
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Michigan LearnPort
www.learnport.org A web-based professional
development delivery system• Created in partnership with
Michigan Virtual University and the Michigan Department of Education
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Michigan LearnPort
ISDs and LEAs may use Learnport to assist with easy access to financial documents by uploading files to created community rooms and utilizing discussion forums for centralized, online question and answer banks
LearnPort is free to public schools, ISDs, and employees of the state of Michigan
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Michigan LearnPort
Offers full professional development record-keeping capabilities• School employees are provided up-
to-date and flexible online professional development to help meet personal and district learning requirements
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LearnPort Account Creation
Creating Account Verification E-Mail New Account Login LearnPort Main Page Accessing LEA Financial Management
Resources Room Online Financial Resources Assistance
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Creating Account
Go to learnport.org Below the login area on the right side
of the screen is “New User? CLICK HERE.” Select this link
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Creating Account
On this page you will be prompted to enter a username and password• Make sure they are easy to
remember Once you enter all the required sign up
information you will be sent a confirmation e-mail to the e-mail that you provided
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Verification E-mail
After LearnPort notifies you that you will be sent a confirmation E-mail, check the E-mail address that you used in sign-up after five minutes
You must select the link in the E-mail that LearnPort sends you for your account to be finalized
• You won’t be able to log in without doing this
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New Account Login
Once you have selected the link to verify your account creation you will be able to access Learnport
Return to learnport.org and enter your account information
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LearnPort Main Page After logging in you will be taken to
Learnport’s Main Page To access the “Community Rooms” where
you can create rooms for your own use, or view rooms that are already created you need to select “Collaboration Center” from the left side toolbar
• We will be accessing the LEA Financial Management Resources room created by MDE
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Accessing LEA Financial Management Resources Room
On the next page there will be 5 buttons to choose from
To access LearnPort’s listing of the available community rooms, select “Community Rooms”
The link to the left of this is where you would create your own room for your ISD/LEA if you would like to
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Accessing LEA Financial Management Resources Room
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Accessing LEA Financial Management Resources Room
This page will contain a scroll bar in the middle of the screen towards the bottom for scrolling through available rooms
Go down to LEA Financial Management Resources Room and select the link
• The “i” in a circle in this section gives a brief informational explanation of the item it is next to, select the words themselves to go to the community room
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Accessing LEA Financial Management Resources Room
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Online Financial Resources Assistance
The Community Room’s page will appear with several options on the left.
• Select “Content” Within the content area are the reference
documents that will assist with Financial Management procedures
• Some are links to actual documents• Some are website links to obtain
documents
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Online Financial Resources Assistance
This room will be kept up to date with any legislation changes and added necessary documents to complete the LEA’s Financial Management Process.
Feel free to use the “Discussion Forums” section of this community room to ask one another questions and provide answers.
11/13/2008 Page 52
MDE/MAISA Monitoring and Compliance Committee
Becky Rocho, Calhoun ISD, (269) 781-5141 rochob@calhounisd.org
Patty Cantú, MDE, Office of Career and Technical Education, (517) 373-3373
cantup@michigan.gov Mary Ann Chartrand, MDE, Grants Coordination and
School Support, (517) 373-8862 chartrandm@michigan.gov
Terri Lynn Giannola, MDE, Office of Career and Technical Education, (517) 373-4670
giannolat@michigan.gov
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Cash Management Subcommittee
Stan Kogut – ISD ChairIngham ISD
(517) 244-1214; skogut@inghamisd.org Louis Burgess – MDE Co-Chair MDE – Grants
Coordination and School Support(517) 335-3672; burgessl@michigan.gov
Craig Thurman - MDE Co-Chair MDE – Financial Management(517) 373-2810; thurmanc@michigan.gov
Tom Armstrong Wexford-Missaukee ISD(231) 876-2312; tarmstrong@wmisd.org
11/13/2008 Page 54
Allowable Costs Subcommittee Tony Suszek, ISD Chair
Alpena-Montmorency-Alcona ESD(989) 354-3101 ext.117; suszekt@amaesd.k12.mi.us
John Cloft – MDE Co-ChairMDE – Office of Special Education-EIS
(517) 335-0475; cloftj@michigan.gov John Andrejack – MDE Co-Chair
MDE – Office of Special Education-EIS(517) 241-4035; andrejackj@michigan.gov Steve PeffersMarquette-Alger RESA(906) 226-5101; speffers@maresa.org
Gary Schafer MDE – Early Childhood Education(517) 335-2875; schaferg@michigan.gov
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Procurement Subcommittee Tom Bean, ISD Chair
Calhoun ISD(269)789-2476; beant@calhounisd.org
Dan Hanrahan – MDE ChairMDE – State Aid and School Finance(517) 335-0521; hanrahand@michigan.gov
Gus BishopCharlevoix-Emmet Intermediate School District(231) 547-9947; bishopg@charemisd.org
Steve EzikianWayne RESA(734) 334-1451; ezikias@resa.net
Cheryl SchubelMDE- Grants Coordination and School Support(517) 241-2597; schubelc@michigan.gov
11/13/2008 Page 56
Timekeeping Subcommittee
Stephanie Murray – ISD ChairTraverse Bay Area Intermediate School District(231) 922-6417; SMURRAY@tbaisd.k12.mi.us
Margaret Madigan, MDE Co-ChairMDE - School Improvement/Field Services(517) 373-4588; madiganm@michigan.gov
Kathy Weller – MDE Co-ChairMDE – Office of Audits(517) 335-6858; wellerk@michigan.gov
11/13/2008 Page 57
Timekeeping Subcommittee David Gray
MDE - School Improvement/Field Services(517) 373-0161; grayd@michigan.gov
Gayla MannMDE - School Improvement/Field Services(517) 373-4009; manng@michigan.gov
Pat MeauxMDE - School Improvement/Field Services(517) 373-4212; meauxp@michigan.gov
Harvey VermeeschLapeer County ISD(810) 664-1124; hvermeesch@lcisd.k12.mi.us
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