Cash Management Addressed in the NC Department of Public Instruction Cross-Cutting Requirements. Eligibility Eligibility for Subrecipients No testing is required. The Department of Public – Instruction program consultant determines if the eligibility requirements are met when the project is approved. Matching, Level of Effort, Earmarking Matching This compliance requirement does not apply at the local level. No testing is required. Level of Effort Sub-section 2.2, Level of Effort Supplement Not Supplant, of the US Department – of Education Cross-Cutting Section has been determined to apply to this program. Earmarking This compliance requirement does not apply at the local level. No testing is required. Period of Availability of Federal Funds Compliance Requirement Expenditures may not be incurred before the beginning – date of the project. Any expenditures prior to the beginning date are considered unallowable and must be refunded to DPI. Audit Objective To determine that no expenditures were incurred prior to the – beginning date of the approved project excepting any authorized pre-implementation activities. Suggested Audit Procedures: Review transactions to verify that no expenditures were incurred prior to the approved application beginning date. Review the allotment report, Budget Utilization and Development System (BUD) communication form, or project approval letter from DPI to determine the project beginning date. Procurement and Suspension and Debarment Addressed in the US Department of Education Cross-cutting Section and NC Department of Public Instruction Cross-cutting Requirements.
Cash Management Addressed in the NC Department of Public Instruction Cross-Cutting Requirements. Eligibility Eligibility for Subrecipients – No testing is required. The Department of Public Instruction program consultant determines if the eligibility requirements are met when the project is approved. Matching, Level of Effort, Earmarking Matching This compliance requirement does not apply at the local level. No testing is required. Level of Effort Sub-section 2.2, Level of Effort – Supplement Not Supplant, of the US Department of Education Cross-Cutting Section has been determined to apply to this program. Earmarking This compliance requirement does not apply at the local level. No testing is required. Period of Availability of Federal Funds Compliance Requirement – Expenditures may not be incurred before the beginning date of the project. Any expenditures prior to the beginning date are considered unallowable and must be refunded to DPI. Audit Objective – To determine that no expenditures were incurred prior to the beginning date of the approved project excepting any authorized pre-implementation activities. Suggested Audit Procedures: Review transactions to verify that no expenditures were incurred prior to the approved application beginning date. Review the allotment report, Budget Utilization and Development System (BUD) communication form, or project approval letter from DPI to determine the project beginning date. Procurement and Suspension and Debarment Addressed in the US Department of Education Cross-cutting Section and NC Department of Public Instruction Cross-cutting Requirements.
84.377-CL-2016.docx