Grants

Grants

Grant Personnel: Allowable & Unallowable Costs For Grants and Federal Programs

Grant Writing Department:

Susan Bauer Executive Director (713) 740-0038

JoAnne Healy Grant Technical Assistance Coordinator (713) 740-0868

Olivia Smith-Daugherty Grant Technical Assistance Coordinator (713) 740-0865

Accounting Department:

Bethany J. Larned Chief Accountant (713) 740-0004

Marianne Junco Staff Accountant (713) 740-0018

Cynthia Schlesinger Staff Accountant (713) 740-0879

Please see list below to see who handles the grant you have.

Bethany Larned Funds 211, 212, 255, 263, 266, 279, 285 and 287

Marianne Junco Funds 224, 225, 265, 274, 279, 280, 283, 284, 286, 287, 288, 289, 480 and 498

Cynthia Schlesinger Funds 244, 394, 397, 401, 404, 409, 427, 429 and 497

Grants are also called Special Revenue Funds. These funds are used to account for specific revenue sources, which are legally restricted to expenditures for specific purposes. Below is a list of Grants that have been applied for and the district has been awarded. These funds must be renewed each year and since the grant year does not match the Fiscal year, the grant year must be indicated in the account code. If the grant year is 2011-2012, then there must be a 12 in the activity code. The year in the activity code changes with each grant year.

Example: 263.12.001.LEP. It is very important to have the correct grant year in the activity code.

Activity Code breakdown

263 = the general ledger fund/company

12 = fiscal year of the grant

001 = the general ledger responsibility code

LEP = the program or department code

Petty cash checking CAN NOT be used for the following funds:

211

224

263

255

283

285

404

480

265

	The activity codes MUST be used on RQ10, PO20, PS33 and journal entry requests.
	All grants are required to follow district purchasing guidelines, which include state and federal regulations.
	All grants are required to pay for the district's portion of Medicare (1.45%) account code 6141 and Teacher Retirement (7.55%) account code 6146
	The grant application is a binding legal contract. Therefore all budget expenditures must follow district procedures, must be for activities defined in your proposal and follow TEA guidelines. It is your responsibility to understand what your grant proposal requires you to do and what TEA guidelines you must follow.
	Grants with TEA must follow the budget summary page of the grant application. If there are any changes from the TEA budget, a budget amendment must be done with TEA and with the district.
	Please use the budget form that is for the activity codes. "Budget Amendment - Lawson Activities (Excel)"
	When doing budget amendments first run an AC295 or Crystal report. You can only move the variance amount (AC295) or the total column (Crystal report). But you cannot move more than the budget amount.
	You must keep a copy of all budget related expenditures such as POs, timecards and invoices. It is best to keep them in a notebook or in one place. If you are audited it will assure the audit occurs as smoothly as possible.
	Regular tracking of your grant expenses is critical, to assist you in deciding if you need to do a budget amendment with TEA. TEA has to receive budget amendments 90 days before the grant expires.
	Please contact Susan Bauer if you have any questions concerning budget amendments with TEA.
	For funds 211, 224, 263, 255, 283, 285, 404 and 480 ALL encumbrances must be cleaned up on or before the deadline set by Gloria Gallegos (211, 263, 255 & 285), Deena Hill (224 & 283), Karen Hickman (404), and Patti Gomez (480). When you return in August the money is gone for 211, 224, 263, 255, 283, 285 and 404. Any outstanding PO’s will be your campus' responsibility for what is owed.
	When you have a grant at your campus ALL encumbrances must be received and paid on or before the ending date of the grant. Any outstanding PO’s will be closed and your campus will be responsible for what is owed.

Grant/Special Revenue Fund Deadlines

For all grants below all goods and services must be encumbered, received and paid by the ending date. Payment requests for goods, services and travel must be incurred during the grant period. Requests for payments can be no earlier than 6 working days before actual disbursement of funds. Checks must be disbursed to payee within 3 days, otherwise this is considered an advance and the check must be returned to accounts payable to be voided.

Federal Funds (200-289)

Federal funds are received either directly from the federal government or through TEA.

Fund 211 – Title I, Part A	Ends 6/30/2012*
Fund 212 – Title I, Part C	Ends 6/30/2012
Fund 224 – IDEA-B Formula	Ends 6/30/2012
Fund 225 – IDEA-B Preschool	Ends 6/30/2012
Fund 244 – Career and Technical-Basic	Ends 6/30/2012
Fund 255 – Title II, Part A	Ends 6/30/2012*
Fund 263 – Title III, Part A	Ends 6/30/2012*
Fund 265 – 21^st Community Learning Centers	Ends 7/31/2012 for Sam Rayburn HS, South Houston HS, South Houston Inter and Parkview Inter
Fund 265 – 21^st Community Learning Centers	Multiple Campuses
Fund 266 – Title XIV SFSF (ARRA)	Ends 9/30/2011
Fund 274 – GEAR UP	Ends7/21/2012
Fund 279 – Title II, Part D	Ends 9/30/2011
Fund 279 – Title II, Target Teach “T3”	Ends 9/30/2011
Fund 280 – Title X, Part C Homeless	Ends 8/31/2012
Fund 283 – IDEA-B Formula (ARRA)	Ends 9/30/2011
Fund 284 – IDEA-B Preschool (ARRA)	Ends 9/30/2011
Fund 285 – Title I, Part A (ARRA)	Ends 9/30/2011*
Fund 286 – Title I SIP (ARRA)	Ends 6/30/2013
Fund 287 – Education Jobs Fund	Ends 9/30/2012
Fund 288 – Internet Crimes against Children	Ends 6/30/2012
Fund 289 – Teaching American History	Ends 6/30/2013
Fund 289 – Carol White Physical Ed	Ends 9/30/2012
Fund 289 – Title VI, Part A	No Ending Date
Fund 289 – Math & Science Project	Ends 8/31/2012

*Campuses/departments will follow the deadlines set by the Associate Superintendent of Special Programs

State Funds (380-429)

State funds are received from state agencies or through TEA.

Fund 394 – Life Skills	Ends 8/31/2012
Fund 397 – Advanced Placement Incentives	No Ending Date
Fund 404 – Student Success Initiative	Ends 8/31/2012*
Fund 404 – College Readiness	Ends 8/31/2012
Fund 409 – Drop out Recovery Program	Ends 6/10/2012
Fund 409 – Collaborative Dropout Recovery	Ends 2/28/2013
Fund 429 – DATE, Year 3	Ends 2/28/2012
Fund 429 – TELLAS Grant	Ends 11/3/2012
Fund 429 – Texas Fitness Now	Ends 8/31/2012
Fund 429 – Read to Succeed	No Ending Date
Fund 429 – Laura Bush Foundation	Ends 8/31/2012

*Campuses will follow the deadlines set by the Associate Superintendent of Curriculum and Instruction Prekindergarten – 6^th grade

Local Funds (460-499)

Local funds are donations received from corporations, local businesses or other organizations that require funds to be spent for a specific purpose.

Fund 480 – PISD Education Foundation – Awarded 2010 Spring	Ends 12/31/2011
Fund 480 – PISD Education Foundation – Awarded 2011 Fall	Ends 8/31/2012
Fund 497 – Clean Vehicles Program	Ends 10/31/2011
Fund 498 – CASE	Ends 8/31/2012

Please see list below to see who handles the grant you have.

Bethany Larned	Funds 211, 212, 255, 263, 266, 279, 285 and 287
Marianne Junco	Funds 224, 225, 265, 274, 279, 280, 283, 284, 286, 288, 289, 480 and 498
Cynthia Schlesinger	Funds 244, 394, 397, 404, 409, 427, 429 and 497

The Chief Accountant and Grant Department should be contacted upon the receipt of a grant award or donation.

Budget Amendment Request

The Accountant assigned to your grant will set up your budget in the financial software as it is on the grant application. The grant budget in the financial software must match the grant budget as stated in the grant application. If a change in your program is needed, please review the grant application to determine if a budget amendment is needed with grantor and financial software or just in the financial software. You can contact the Grants office or one of the accountants listed above if you have questions about whether or not you need a budget amendment with the grantor.

Budget amendments with TEA must be done 90 days before the ending date of the grant.

Funds 211, 255, 263 and 285 budget amendments from campuses and departments must be approved by the Associate Superintendent of Special Programs.

Fund 404 budget amendments from campuses and departments must be approved by the Associate Superintendent of Curriculum and Instruction Prekindergarten – 6^th grade.

Fund 480 budget amendments from campuses and departments must be approved by the Education Foundation Office.

Expenditures

Grant funds and donations can only be expended as written in the grant application. Funds expended must be for those items that are essential in accomplishing the objectives of the program and for implementing activities described in the grant application. You are still responsible for following district policy and procedures when expending grant funds, along with the grantor’s guidelines. Petty Cash Checking cannot be used for Funds 211, 255, 263, 285, 404 and 480; any expenditure must be on a purchase order or a non-standard.

To determine if an expenditure is an allowable cost of the special revenue funds click on link below.

Allowable & Unallowable Costs for Grants and Federal Programs

All encumbrances and expenditures of funds must occur within the grant beginning and ending dates of the grant, which is listed on the grant application or Notice of Grant Award. Also all goods must be received and all services must be rendered between the beginning and ending dates of the grant. Travel guidelines are different for grant funds; please check the Business Office Procedure Manual in the Travel Guidelines section there is a portion for Travel using Federal Funds.

Expenditure Reports

Federal State and some Local grant expenditure reports will be prepared and filed by the Accountants. The Director of Accounting and Chief Accountant will review the expenditure report prior to submission. Grantees must adhere to report due dates. Final payments are contingent upon completion of the:

· Final expenditure report, submitted by Accountants

· Program reports and documents, submitted by the administrator of the grant.

Please check with the Chief Accountant regarding reporting requirement for local grants. Reporting requirements for some local grants may be the responsibility of the campus/department.

Send mail to mailto:financewebmaster@pasadenaisd.org with questions or comments about this web site. Last modified: 11/09/2011

Send mail to mailto:financewebmaster@pasadenaisd.org with questions or comments about this web site.
Last modified: 11/09/2011