721P - Uniform Grant Guidance Procedures

POLICY 721-P

Uniform Grant Guidance Procedure Federal Awards Administration Overview

Purpose – This manual has been prepared to document the policies and procedures for the administration of federal awards of Cambridge-Isanti Schools (the “District”) and general business procedures. The Office of Management and Budget (OMB) Uniform Administrative Requirements, Cost Principles and Audit Requirements [34 CFR Part 80, 2 CFR Part 213 and Part 6 of the Office of Management and Budget (OMB) UGG - Uniform Grant Guidance Compliance Supplement] require all sub-recipients of federal funds to establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations and program compliance requirements. Written policies and procedures are part of the necessary internal controls and are required as a precondition to receiving federal funds. These policies and procedures are intended to be sufficiently comprehensive to adequately meet such requirements. However, in no case are these policies and procedures intended to supersede or limit federal or state laws or regulations, or the provisions of individual grant agreements.

Hierarchy of Authority – In the event that conflicting guidance on the administration of Federal awards is available, the District has deemed Federal guidance to be most authoritative, followed by guidance from the Minnesota Department of Education (“MDE”), and finally other State or local agencies.

Revisions – Guidance provided by the Federal government through the OMB UGG - Uniform Grant Guidance Compliance Supplement and guidance provided by MDE through the Minnesota Uniform Financial Accounting and Reporting Standards Manual are expected to be updated each year. Such updates are considered by the District as they become available and policies and procedures will be revised accordingly.

The Superintendent, Director of Finance and Operations and Designees are authorized and required to establish and document operating procedures to ensure compliance with the provisions of federal and state regulations and the provisions of grant agreements. Such procedures are documented herein, and will be reviewed and updated as necessary, but not less than once every three years.

Training – District accounting and finance personnel, and Program Administrators of Federal awards will be provided the necessary training through various mechanisms, such as: (1) reviewing IDEAS reports, accompanying aid payments (2) consulting with the District’s auditors as needed for clarification, (3) participating in various training opportunities, such as those offered by MDE and appropriate professional organizations, (4) reviewing legislative updates from multiple sources, (5) membership and participation in meetings of the Minnesota Association of School Business Officials (MASBO), (6) coordination and collaboration with individuals performing similar job functions at local Districts or Districts within the Rum River Special Education Cooperative (7) conducting internal meetings with District Office staff in order to share information and ideas.

Compliance Failures – Compliances failures, whether noted internally by management or through the external audit process, will be addressed immediately by reviewing the reason for the failure with responsible personnel and devising an improved process to encourage compliance in the future.

For the rest of Policy 721P - Uniform Grant Guidance Procedures please select PDF above.

 Revised 06/22/2017