ADMINISTRATIVE DIRECTIVE AD-DL-701 by adj51771

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									ADMINISTRATIVE DIRECTIVE DO-11/08

Procedures for Management of Grants to Schools


TO:               All Principals, Administrators, and Supervisory Staff

FROM:             Carol S. Fenn, Ed.D., Division Superintendent

DATE:             November 25, 2008

      The acquisition of funds from competitive grants is encouraged for Rockingham
County Public Schools. Given this, the following definitions and procedures are
implemented for the management of funds derived from such grants to individual schools:

I. Definitions:

A. “Grants” – Allocations of funds from grant sources in response to the school’s successful
   submission of a formal proposal, which included a formal budget request. Such funds,
   including grants from the Rockingham Education Foundation, Inc. (REFI), are managed
   in accordance with the guidelines contained in this directive;

B. “Donations” and / or “Awards” – Allocations of funds from any source that do not fit the
   above definition of a grant, such as monetary awards to schools from the various
   economics education programs. All such funds must be managed in accordance with
   existing guidelines pertaining to the “school activity fund.” (If any part of a donation or
   award may be used to pay for wages, salaries, FICA or other personnel-related expenses,
   principal and/or department supervisors should refer to Section III.D.1.)


II. Procedures for Submission of Grant Applications:

        Grant applications (proposals) that require approval of the division superintendent (or
his/her designee), that involve personnel costs and/or FICA (see section III.D.1), that are
reimbursable (see section III.E), and/or require central office fiscal management (see section
III.C), will be subject to central office review prior to submission. Therefore, applicants are
responsible to ensure that adequate time is provided for central office internal review prior to
the deadline for mailing the application to the grant source. As part of this responsibility,
applicants shall ensure that the application is received by the Assistant Superintendent for
Instruction in a timely manner.
        All other applications (proposals) that meet the definition found in section I.A do not
require preliminary central office review. However, a copy of all such grant application
packets must be received by the Assistant Superintendent for Instruction on or before the
submission deadline. (This procedure DOES NOT apply to proposals submitted to the REFI
for grants, such as the “Innovative Idea Grant” program. Such proposals shall be submitted
directly to the appropriate REFI representative by the stated deadline.)


                                                  (continued)
                                                                                 AD-DO-11/08
                                                                                     (page 2)

III. Procedures for Grant Fund Management:

A. Notification:
     Upon notification from the grant source, the principal or department supervisor will
     inform the Assistant Superintendent for Instruction if the grant has been awarded or
     not. (This guideline does not apply to grants from the REFI since that information
     originates in the central office.) The principal also will provide the Assistant
     Superintendent for Instruction with a copy of the letter from the grant source. If the
     grant has been awarded, the following procedures will apply.

B. School Board Presentation and Publicity:
     The Assistant Superintendent for Instruction and the principal will work with
     Superintendent, or his / her designee, to identify a time and date on which to share
     information about the grant with the school board. The principal shall assume
     responsibility to share information about the grant with the media.

C. Grant Awards That Require Central Office Fiscal Management:
      Some grants, namely those awarded by the federal and state governments, require
      fiscal management through the central office. When such grants are received, the
      following guidelines will apply:

           1. The Director of Finance will provide the principal or department supervisor
              with a grant account worksheet on which the principal or department
              supervisor will organize grant funds into appropriately coded accounts. The
              principal or department supervisor will return the worksheet to the Director of
              Finance, who will oversee all further internal processing. Department
              supervisors will conduct their own internal processing, and shall inform the
              Director of Finance of the outcome of that processing;

           2. All grant funds allocated for personnel services (e.g. – wages, salaries,
              benefits, etc.) must include an allocation of 7.65% of that amount to cover
              FICA expenses. Existing guidelines for the submission of employee
              timesheets will be followed.

           3. Appropriate precautions must be taken to ensure that any sole-proprietary
              consultants are issued federal form 1099 if there is any possibility that the
              consultant may receive in excess of $600 from one or more Rockingham
              County Public School sources in a given calendar year;




                                           (continued)
                                                                              AD-DO-11/08
                                                                                  (page 3)



          4.    Grant funds to schools that are needed for “ready cash” (e.g. – refreshments,
               snacks, etc.) can be allocated to a “miscellaneous grant supplies” account.
               These funds will be returned to the school in the form of a check and will be
               managed by the school bookkeeper in accordance with current guidelines for
               office supply funds. The account must be labeled “Grant / Name of Grant /
               Supplies.” Deadlines for reporting on such funds will be determined when the
               check is issued to the school;

          5.    All county purchase orders issued to encumber grant funds will follow
               existing guidelines for such purchase orders. The name of the grant must be
               included on the “purpose line” of the purchase order.


D. Grant Awards That Do Not Require Central Office Fiscal Management:
      Most grant awards may be deposited directly into the school activity fund. Such
      awards provide the school with greater flexibility. However, such funds must be
      managed with the same degree of care afforded to the “office supply” allocation from
      the county. Also, some variation is required for grant awards that provide for
      personnel costs, such as salaries, wages, FICA expenses, etc.

          1. Grant Awards That Provide for Personnel Costs:
                 a. If a grant provides funds to cover personnel costs, such as salaries,
                    wages, FICA expenses, etc., the Director of Finance will provide the
                    principal or department supervisor with a grant account worksheet on
                    which the principal or department supervisor will organize grant funds
                    into appropriately coded accounts. The worksheet shall display the
                    allocation of funds to compensated services and to FICA, and any
                    other appropriate central office accounts. It also shall display the
                    amount, if any, held by the school and deposited into accounts in
                    accordance with Section III.2.a-c of this directive. Principals will send
                    the following to the Director of Finance:
                 - a copy of the worksheet;
                 - a copy of the page from their school activity fund report that displays
                    how applicable funds were deposited at the school site; and
                 - a check for any funds allocated for compensated services and FICA
                    The Director of Finance will oversee final internal processing of the
                    check into the respective county-level accounts. Department
                    supervisors will conduct their own internal processing, and shall
                    inform the Director of Finance of the outcome of that processing.
                    They also will manage all grant funds in accordance with existing
                    guidelines for the management of entitlement funds;

                                        (continued)
                                                                         AD-DO-11/08
                                                                             (page 4)


           b. All grant funds allocated for personnel services (e.g. – wages, salaries,
              benefits, etc.) must include an allocation of 7.65% of that amount to
              cover FICA expenses. Existing guidelines for the submission of
              employee timesheets will be followed.

    2. Grant Awards That DO NOT Involve Personnel Costs:
           a. Grant funds not allocated for personnel costs, shall be deposited
              directly into the school activity fund by the principal. Upon deposit of
              the check in the school activity fund, the principal will be responsible
              to ensure that the appropriate account and sub-account labels are used:

   The overall account should be labeled: “Grant / (Name of Grant) / Total;”
   Each sub-account should reflect categories built upon the same guidelines which
    define the central office account structure. For example:
        - “Grant / Name of Grant / Purchased Services;”
        - “Grant / Name of Grant / Convention & Education;”
        - “Grant / Name of Grant / Instructional Materials;”
        - “Grant / Name of Grant / Miscellaneous Supplies;”
        - “Grant / Name of Grant / New Equipment;” and
        - “Grant / Name of Grant / New Computers.”

          b. Appropriate precautions must be taken to ensure that any sole-
             proprietary consultants are issued federal form 1099 if there is any
             possibility that the consultant may receive in excess of $600 from one
             or more Rockingham County Public School sources in a given calendar
             year. Payments for such services are to be made through the account
             labeled “Grant / Name of Grant / Purchased Services;” and

          c. All grant funds deposited into the school activity fund shall be managed
             by the school bookkeeper in accordance with current guidelines for
             office supply funds.




                                  (continued)
                                                                                AD-DO-11/08
                                                                                    (page 5)


E. Reimbursable Grant Awards

       Some grants require the recipient to spend the money first, and then request
       reimbursement. All applications for such grants require prior approval of the
       superintendent (or his/her designee). Therefore, the applicant is responsible to meet
       the requirements explained in section II of this directive. The superintendent will
       consider the complexity and potential risk associated with each reimbursable grant
       application when making the decision to grant permission to participate further. If
       permission is granted, reimbursable grants will be managed in accordance with all
       other guidelines stated in this directive. If fiscal management of the grant is required
       at the central office level, then reimbursements will be requested by the appropriate
       central office staff member. If fiscal management is permitted at the school site, then
       the principal must ensure that adequate supplemental funds exist to cover pre-
       reimbursement activity. In such cases, reimbursements must be requested from the
       grant source by the principal. (Grants from the REFI shall not require such
       preliminary approval. Such grants also will be managed at the building level.)


IV. Procedures for Grant Program Closure:

       Upon conclusion of grant-related activities, and upon reconciliation of the grant fund
       accounts, the principal or department supervisor will provide a final report to the
       Director of Finance. The report will provide information regarding the degree of
       success the school or department experienced in attainment of the project objectives.
       It also will include a recommendation from the principal or department supervisor
       regarding future associations with the grant source.

								
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