Gear Up Site Coordinator Meeting: Year 2 Financial Reporting & Cost Share

WELCOME TO THE Annual NAU GEAR UP Site Coordinator Meeting Paying For The Journey Year 2 Financial Reporting & Cost Share Thursday, August 15 | 4:15 pm 4:45 pm August 14-16, 2013

OUTLINE OUTLINE Great News About Year 1 Still True & Important In Year 2 The Allowability Test Monthly Financial Packets Working With Your Fiscal Office Year 2 Points of Emphasis Updated Form Templates Food Cost Scrutiny Work Plan & Budget Changes K-12 Center Professional Development Real World Design Challenge Questions

GREAT NEWS ABOUT YEAR 1 GREAT NEWS ABOUT YEAR 1 Let s keep this trend going in Year 2!

Still True & Important in Year 2 Still True & Important in Year 2 The The Allowability Allowability Test Test There is no single issue that the American people hate more than stupid, frivolous expenditure of taxpayer dollars - Marlin Fitzwater White House Press Secretary 1987 - 1993

Still True & Important in Year 2 Still True & Important in Year 2 The The Allowability Allowability Test Test (continued) Is the expense: Necessary to implement the program? Reasonable? Allocable to program objectives? Compliant with GEAR UP administrative regulations? Consistently treated?

Still True & Important in Year 2 Still True & Important in Year 2 The The Allowability Allowability Test Test (continued) Is the expense: In the Work Plan & Budget? Compliant with district procedures? Justifiable to taxpayers?

Still True & Important in Year 2 Still True & Important in Year 2 Monthly Financial Packets Monthly Financial Packets Include both GEAR UP (Reimbursement) & Match Require supporting documentation, including: Time & Effort Forms Cost Share Contribution Forms

Still True & Important in Year 2 Still True & Important in Year 2 Working With Your Fiscal Office Working With Your Fiscal Office Familiarize yourself with your Year 2 work plan and budget Follow district fiscal operations procedures Continue assisting with financial packets Continue submitting T&E forms (for yourself and others) Continue capturing & documenting match

Year 2 Points of Emphasis Year 2 Points of Emphasis #1: Updated Form Templates #1: Updated Form Templates Please be sure you are using the latest versions of the Time & Effort and Cost Share Contribution Forms

Year 2 Points of Emphasis Year 2 Points of Emphasis #2: Food Cost Scrutiny #2: Food Cost Scrutiny there is a very high burden of proof to show that paying for food and beverages with Federal funds is necessary to meet the goals and objectives of a Federal grant there may be some circum- stances where the cost would be permissible it is likely those circumstances are rare From Using Federal Grant Funds to Host A Meeting or Conference [May 2013] http://www2.ed.gov/policy/fund/guid/eposbul/gposbul.html

Year 2 Points of Emphasis Year 2 Points of Emphasis #2: Food Cost Scrutiny #2: Food Cost Scrutiny (continued) Before purchasing food/drinks, GEAR UP Coordinators must have submitted an Event Notification Form (two weeks in advance) .

Year 2 Points of Emphasis Year 2 Points of Emphasis #3: Work Plan & Budget Changes #3: Work Plan & Budget Changes In Year 1, we handled many work plan & budget changes informally In Year 2, such changes will require formal modifications, through NAU s Office of Grant & Contract Services Initiate/facilitate through your designated Site Support Specialist

Year 2 Points of Emphasis Year 2 Points of Emphasis #4: Arizona K #4: Arizona K- -12 Center Training 12 Center Training www.azk12.org/events Task 5.2 Professional Development Do not pay the fee - use discount code GearUp Associated travel costs are budgeted for in 5.2

Year 2 Points of Emphasis Year 2 Points of Emphasis #5: Real World Design Challenge #5: Real World Design Challenge The greatest cost share impact a GEAR UP school can have is to ensure that a teacher-led team of students competes in the Real World Design Challenge (RWDC) www.realworlddesignchallenge.org

Questions? Questions?

BONUS CONTENT: BONUS CONTENT: SPECIAL TOPICS SPECIAL TOPICS Teacher Time Volunteers Discounts Facilities Pro-Rating Travel

SPECIAL TOPIC: TEACHER TIME SPECIAL TOPIC: TEACHER TIME Generally, teacher salaries and benefits cannot count as match because they are not directly related to the GEAR UP grant If, however, teachers are being paid by the school district or are volunteering their time to conduct activities outside their normal duties that are specifically related to the GEAR UP grant, the portion of their salary and benefits related to those activities may count as match Teacher match must be work that: (1) is during unpaid school hours, and (2) is in addition to expected paid tasks

SPECIAL TOPIC: VOLUNTEERS SPECIAL TOPIC: VOLUNTEERS Professional services provided to GEAR UP at no cost can be valued at that professional s rate of pay and benefits EX: attorney speaking at a career fair Options when individuals do unpaid work for GEAR UP outside of their profession: Value it at what is normally paid for that work by your organization, or the value of that type of work in the local area Use the value of volunteer time for Arizona (currently $20.08 per hr) www.independentsector.org/volunteer_time EX: attorney chaperoning a college visit

SPECIAL TOPIC: DISCOUNTS SPECIAL TOPIC: DISCOUNTS Discounts and/or waived fees can count as match, with proper attention to detail Must be properly documented: ask vendors, in their quotes and/or invoices, to specify the exact amount of the discount they are providing, and indicate that it is specifically for GEAR UP If the valuation is not that clear from vendor documentation, supplement it with a cost share contribution form

SPECIAL TOPIC: FACILITIES SPECIAL TOPIC: FACILITIES Facility use (and donated space) on either an ongoing or single-event basis may be reported as cost share if the space used by GEAR UP would otherwise be made available to outside entities for rent or lease based on a pre-determined rate The value associated with use of space must be arrived at using that documented rate Must be properly documented - use a Cost Share Contribution Form

SPECIAL TOPIC: PRO SPECIAL TOPIC: PRO- -RATING RATING The allocable test: GEAR UP costs / cost share must be incurred to support / advance the work of GEAR UP (i.e. a work plan task) If the benefits of a good or service extend beyond the GEAR UP cohort, pro-rate the associated costs / cost share (apply it in proportion to relative benefits, approximated through reasonable methods) The room on the bus caveat: it is not necessary to pro-rate if the primary reason a good or service is procured is to satisfy a GEAR UP objective, and the benefits spill over to others

SPECIAL TOPIC: TRAVEL SPECIAL TOPIC: TRAVEL When traveling, follow your district s policies and procedures; typical travel costs include: Registration (register early!) Air Fare (coach class ticket, lowest possible fare) Hotel (approved conference rate) Meals & Incidental Expenses (meals during travel status not provided by conference host) Other (mileage, airport parking/shuttles, etc.) Travel costs not in the approved work plan and budget will not be reimbursed; they may be contributed as cost share if specifically approved, in writing and in advance, by the Arizona GEAR UP Project Director