WELCOME TO THE

Annual NAU GEAR UP Site Coordinator

Meeting“Paying For The Journey”

Year 2 Financial Reporting & Cost ShareThursday, August 15 | 4:15 pm – 4:45 pm

August 14-16, 2013

OUTLINE

Great News About Year 1 Still True & Important In Year 2

► The Allowability Test► Monthly Financial Packets► Working With Your Fiscal Office

Year 2 Points of Emphasis► Updated Form Templates► Food Cost Scrutiny► Work Plan & Budget Changes► K-12 Center Professional Development► Real World Design Challenge

Questions

GREAT NEWS ABOUT YEAR 1

Let’s keep this trend going in Year 2!

Still True & Important in Year 2► The Allowability Test

“…There is no single issue that the American people hate more than stupid, frivolous expenditure of

taxpayer dollars…”

- Marlin Fitzwater White House Press Secretary 1987 - 1993

Still True & Important in Year 2► The Allowability Test (continued)

Is the expense: Necessary to implement the program? Reasonable? Allocable to program objectives? Compliant with GEAR UP administrative

regulations? Consistently treated?

Still True & Important in Year 2► The Allowability Test (continued)

Is the expense: In the Work Plan

& Budget? Compliant with

district procedures? Justifiable to

taxpayers?

Still True & Important in Year 2► Monthly Financial Packets

Include both GEAR UP (Reimbursement) & Match

Require supportingdocumentation, including:● Time & Effort Forms● Cost Share Contribution Forms

Still True & Important in Year 2► Working With Your Fiscal Office

Familiarize yourself with your Year 2 work plan and budget

Follow district fiscal operations procedures

Continue assisting with financial packets

Continue submitting T&E forms (for yourself

and others) Continue capturing & documenting

match

Year 2 Points of Emphasis► #1: Updated Form Templates

Please be sure youare using the latestversions of theTime & Effort andCost ShareContribution Forms

Year 2 Points of Emphasis► #2: Food Cost Scrutiny

“…there is a very high burden of proof to show that paying for food and beverages with Federal funds is necessary to meet the goals and objectives of a Federal grant…there may be some circum-stances where the cost would be permissible…it is likely those circumstances are rare…”

From “Using Federal Grant Funds to Host A Meeting or Conference” [May 2013]

http://www2.ed.gov/policy/fund/guid/eposbul/gposbul.html

Year 2 Points of Emphasis► #2: Food Cost Scrutiny (continued)

Before purchasing food/drinks, GEAR UP Coordinators must have submitted an Event Notification Form (two weeks in advance)….

Year 2 Points of Emphasis► #3: Work Plan & Budget Changes

In Year 1, we handled many work plan & budget changes “informally”

In Year 2, such changes will require formal modifications, through NAU’s Office of Grant & Contract Services

Initiate/facilitate through your designated Site Support Specialist

Year 2 Points of Emphasis► #4: Arizona K-12 Center Training

www.azk12.org/events Task 5.2 Professional

Development Do not pay the fee - use

discount code GearUp Associated travel costs

are budgeted for in 5.2

Year 2 Points of Emphasis► #5: Real World Design Challenge

The greatest cost share impact a GEAR UP school can have is to ensure that a teacher-led team of students competes in the Real World Design Challenge (RWDC)www.realworlddesignchallenge.org

Questions?

BONUS CONTENT: SPECIAL TOPICS

Teacher Time Volunteers Discounts Facilities Pro-Rating Travel

SPECIAL TOPIC: TEACHER TIME

Generally, teacher salaries and benefits cannot count as match because they are not directly related to the GEAR UP grant

If, however, teachers are being paid by the school district or are volunteering their time to conduct activities outside their normal duties that are specifically related to the GEAR UP grant, the portion of their salary and benefits related to those activities may count as match

Teacher match must be work that: (1) is during unpaid school hours, and (2) is in addition to expected paid tasks

SPECIAL TOPIC: VOLUNTEERS

Professional services provided to GEAR UP at no cost can be valued at that professional’s rate of pay and benefitsEX: attorney speaking at a career fair

Options when individuals do unpaid work for GEAR UP outside of their profession:

● Value it at what is normally paid for that work by your organization, or the value of that type of work in the local area● Use the value of volunteer time for Arizona (currently $20.08 per hr)www.independentsector.org/volunteer_time EX: attorney chaperoning a college visit

SPECIAL TOPIC: DISCOUNTS

Discounts and/or waived fees can count as match, with proper attention to detail

Must be properly documented: ask vendors, in their quotes and/or invoices, to specify the exact amount of the discount they are providing, and indicate that it is specifically for GEAR UP

If the valuation is not that clear from vendor documentation, supplement it with a cost share contribution form

SPECIAL TOPIC: FACILITIES

Facility use (and donated space) on either an ongoing or single-event basis may be reported as cost share if the space used by GEAR UP would otherwise be made available to outside entities for rent or lease based on a pre-determined rate

The value associated with use of space must be arrived at using that documented rate

Must be properly documented - use a “Cost Share Contribution Form”

SPECIAL TOPIC: PRO-RATING

The “allocable” test: GEAR UP costs / cost share must be incurred to support / advance the work of GEAR UP (i.e. a work plan task)

If the benefits of a good or service extend beyond the GEAR UP cohort, pro-rate the associated costs / cost share (apply it in proportion to relative benefits, approximated through reasonable methods)

The “room on the bus” caveat: it is not necessary to pro-rate if the primary reason a good or service is procured is to satisfy a GEAR UP objective, and the benefits spill over to others

SPECIAL TOPIC: TRAVEL

When traveling, follow your district’s policies and procedures; typical travel costs include:● Registration (register early!)● Air Fare (coach class ticket, lowest possible fare)● Hotel (approved conference rate)● Meals & Incidental Expenses (meals during travel status not provided by conference host)● Other (mileage, airport parking/shuttles, etc.)

Travel costs not in the approved work plan and budget will not be reimbursed; they may be contributed as cost share if specifically approved, in writing and in advance, by the Arizona GEAR UP Project Director