Uniform Guidance 2 CFR Parts 200.33, Note: The Department of Education hereby recommends 200.94; and 200.20. that the LEAs maintain five years and one audit year to comply for their record retention schedule for all federal fiscal and programmatic records, which is a total of six (6) years. FA 9 Comparability SDE Preparation I-A The LEA meets comparability requirements. Copy of Comparability Report sent to SDE (no upload needed ESSA Section 1118(c) for Federal Programs Monitoring) (Formerly See Comparability resources Files> Fiscal Compliance at C-1) http://sde.idaho.gov/federal-programs/funding/ FA 10 Time and Effort REVIEWERS: Look for documentation that includes/supports all of the following components: I-A Charges to Federal awards for salaries and including stipends, must be based on LEAs: Attach the following: I-C records that accurately reflect the work Actual signed (after the fact) Time and Effort documentation for performed. II-A salaries and wages, including stipends. All employees who are paid in full or in part III-A documents (time and effort certifications) must be signed with federal must keep documents after the fact. IV-A (known as time and effort records) to demonstrate the amount of time they spent V-B Semi-annual certification: (single cost objective 100%). Twice on grant activities. a year. (Formerly Personnel Activity Reports (PARs) (multiple cost objectives). Uniform Guidance 2 CFR Part 200.430, TE 1) At least quarterly. 200.403(a). Substitute system (similar to semi-annuals but for multiple cost objectives with predetermined, set schedule). At least quarterly. Note for PARs only: After the Time & Effort certifications are collected, it is critical for the LEA to reconcile budgeted hours (percentages) vs actual hours and perform journal entries, if necessary. Copy of staff breakdown-available at See Time and Effort resources under Files> Fiscal Compliance at http://sde.idaho.gov/federal-programs/funding/
Uniform Guidance 2 CFR Parts 200.33, 200.94; and 200.20. Note: The Department of Education hereby recommends that the LEAs maintain five years and one audit year to comply for their record retention schedule for all federal fiscal and programmatic records, which is a total of six (6) years. FA 9 I-A (Formerly C-1) Comparability The LEA meets comparability requirements. ESSA Section 1118(c) SDE Preparation Copy of Comparability Report sent to SDE (no upload needed for Federal Programs Monitoring) See Comparability resources Files> Fiscal Compliance at http://sde.idaho.gov/federal-programs/funding/ FA 10 I-A I-C II-A III-A IV-A V-B (Formerly TE 1) Time and Effort Charges to Federal awards for salaries and including stipends, must be based on records that accurately reflect the work performed. All employees who are paid in full or in part with federal must keep documents (known as time and effort records) to demonstrate the amount of time they spent on grant activities. Uniform Guidance 2 CFR Part 200.430, 200.403(a). REVIEWERS: Look for documentation that includes/supports all of the following components: LEAs: Attach the following: Actual signed (after the fact) Time and Effort documentation for salaries and wages, including stipends. documents (time and effort certifications) must be signed after the fact. Semi-annual certification: (single cost objective 100%). Twice a year. Personnel Activity Reports (PARs) (multiple cost objectives). At least quarterly. Substitute system (similar to semi-annuals but for multiple cost objectives with predetermined, set schedule). At least quarterly. Note for PARs only: After the Time & Effort certifications are collected, it is critical for the LEA to reconcile budgeted hours (percentages) vs actual hours and perform journal entries, if necessary. Copy of staff breakdown-available at See Time and Effort resources under Files> Fiscal Compliance at http://sde.idaho.gov/federal-programs/funding/
2018-19-Federal-Programs-Monitoring-Self-Assessment.docx