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4. Operations and Processes

Audits

It is best practice for organizations to document what the organization’s audit schedule is. This may be requested by CDE.

AEFLA

A single audit is required if an organization has collectively spent $750,000 in federal funds in the previous fiscal year.

CDE receives single audit reports automatically from school districts and Institutions of Higher Education.

Non-profit organizations will need to fill out a “Non-Profit Audit Inquiry Form” for CDE Grants Fiscal at the beginning of each grant cycle. The purpose of this document is to ensure the organization is in compliance with Uniform Grant Guidance requirements.

Budget Preparation

CDE Grants Fiscal provides grantees with Excel budget templates created to gather program expenditure information for the grant.

The planned expenditures captured in the budget requires significant vetting by program and fiscal staff at the local agency before it is entered into the worksheet.

Make sure to provide an appropriate level of detail in the budget spreadsheet:

  • Do not put multiple items onto the same budget line unless they are purchased in a pre-established bundle.
  • Training and conference attendance line items must include the number of expected attendees.
  • Provide a concise, detailed description for each line item.

Budget Revisions

A budget revision includes any changes to funding in the budget line items. Budget revisions must remain within the purpose of the grant program.

The 10% Rule

Within a fiscal year, a budget line may be realigned without prior written approval from AEI and CDE Grants Fiscal if the cumulative amount of the transfers does not exceed 10% of the total budget during a single fiscal year, and is not a salary or equipment cost. Grantees are still required to notify their AEI Program Coordinator (see the Program Information Update process for details on notification).

Budget Revision Process

The budget revision notification must be received at least 30 days before the change takes place as it requires review from AEI and Grants Fiscal. Budget revision notifications will not be accepted or considered after March 31 of each fiscal year.

The budget revision process is as follows:

  1. Grantee submits an updated grant narrative to AEI along with a description of the revisions being requested. Use the comments tab of the budget spreadsheet to describe the revisions being requested.
    • The following individuals must be included on the correspondence: local program director, local fiscal contact, AEI program coordinator, and the CDE Grants Fiscal contact, Marti Rodriguez. All of these individuals should be on every communication regarding the budget revision.
  2. The AEI program coordinator will review the request for programmatic impact, specifically with regard to the grantee’s ability to meet goals and potential needed technical assistance.
  3. CDE’s Grants Fiscal will review the revision for fiscal impact and ensure the request is allowable.
  4. If there are any concerns or questions, AEI and Grants Fiscal will coordinate with the grantee and request a revised narrative, if applicable, via official memo.
  5. The AEI director will be informed of the revisions once they are approved by the AEI program coordinator and CDE Grants Fiscal. If there are outstanding concerns or questions, the AEI director will be looped in prior to approval.
  6. The local program director and fiscal contact will receive an official memo from AEI  approving the revision.
  7. A copy of the revised narrative, budget and AEI memo will be kept at AEI and with the grantee.

Competitive Bidding (AELA)

Grantees must follow their local procurement policies for cost thresholds that require competitive bidding.

Drawdown of Funds (AEFLA)

Grantees receive a Request for Funds (RFF) document at the same time they receive their GAN for the fiscal year. The RFF is the document that must be submitted to drawdown funds. No additional documentation, including expenditure reports, is required when submitting an RFF unless you have been otherwise directed by the AEI or CDE Grants Fiscal. Additional documentation is only required when submitting a Mid-Year Financial Report, Annual Financial Report and/or during an audit or monitoring visit.

Grantees are required to draw down funds at least quarterly. Requests will be processed on the 15th of each month. Be sure to submit your RFF prior to the processing date. Grantees typically receive payment 15 business days after the processing date.

This is a reimbursement grant. That means that funds must be spent before a grantee requests funds.

Funds must be obligated by June 30. Funds not spent by June 30 will revert back to CDE.

DUNS Number (AEFLA)

The organization’s DUNS number is required and your agency must be active on Sam.gov to receive federal funds.

Fiscal Contact Communication

Fiscal contact is the person in charge of the accounting system. Note: This is not necessarily the person who submits the request for funds document to CDE Grants Fiscal.

Any communication that could have a fiscal impact on the program will include both the state and local fiscal contact as well as the state and local program contact.

Fiscal Tracking

AEFLA

  • Maintain separate fund accounting and management of grant, match and program income dollars directly associated with this grant.
  • Track money as adult education funds in accounting system so it is clear the grantee is not supplanting funds.
  • Use clearly defined fiscal procedures and processes. The Uniform Grant Guidance requires all recipients of federal funds to have fiscal procedures and processes.
  • Maintain accurate records of funds received and disbursed. The Uniform Grant Guidance does allow recipients of federal funds to maintain their program and financial records electronically.
  • Keep documentation supporting all expenditures paid for by the AEFLA grant. This includes an inventory of all supplies and an itemized inventory of all equipment that is current and being used by the grantee.

AELA

  • Maintain separate fund accounting and management of the AELA Grant.
  • Track money as adult education funds in accounting system so it is clear the grantee is not supplanting funds.
  • Use clearly defined fiscal procedures and processes.
  • Maintain accurate records of funds received and disbursed.
  • Keep documentation supporting all expenditures paid for by the AELA grant.

Grant Award Notifications

AEFLA

Once the State has received official notification of allocation, grantees will receive a Grant Award Notification (GAN) from the CDE Grants Fiscal. This typically occurs within the first two week of the fiscal year. GANs will be saved at the AEI office and with the grantee.

AELA

Funding for the AELA can be found in the annual Long Bill. Once this is approved in May funding notifications will be sent out. Grantees will receive a Grant Award Notifications (GAN) and check from the CDE Grants Fiscal Office in July. This typically occurs within the first two week of the fiscal year. GANs will be saved at AEI and with the grantee.

Interim and Annual Financial Report (AFR) (AELA)

It is a grant requirement for grantees to turn in three Interim Financial Reports during the fiscal year in October, January and April. Grantees will also turn in an Annual Financial Report (AFR) for the previous fiscal year they were funded 90 days after fiscal year end. 

For the Interim Financial Reports, grantees will need to provide an expenditure report from their accounting system itemizing how the funds have actually been spent. The AFR template is typically released by CDE Grants Fiscal 5-6 weeks prior to the report being due. 
 
The information provided on the Interim and AFR must be actual and not a copy of the budget submitted at the beginning of the year.

Mid-Year and Annual Financial Report (AFR) (AEFLA)

It is a grant requirement for grantees to turn in one Mid-Year Financial Report during the fiscal year in January. Grantees will also turn in a final AFR for the previous fiscal year by September 30th.

For the Mid-Year Financial report, grantees will need to provide an expenditure report from their accounting system itemizing how the funds have actually been spent.The AFR template is typically released by CDE’s Grants Fiscal office 5-6 weeks prior to the report being due.

The information provided on the Mid-Year and AFR must be actual and not a copy of the budget submitted at the beginning of the year.

Paying Contractors

The grantee is ultimately responsible for ensuring grant requirements are carried out, even if the grantee sub-contracts some of the work.

Paying Staff for Supplemental Activities

Supplemental funds are awarded to grantees when they have the opportunity to participate in an activity which grantees were not aware of at the time they wrote their budget for the fiscal year. These activities are necessary in order to meet the requirements of WIOA and increase the effectiveness of adult education programming.

The grantee will need to ensure staff are not paid from the regular AEFLA budget and the supplemental funds. Adherence to this requirement is mandatory to assure staff is not receiving compensation from the same federal source for time that is charged to the federal grant.

Per Pupil Revenue (PPR) Funding

Adult education programs may enter into contracts with school districts to serve learners. Sometimes Per Pupil Revenue (PPR) funding received by the district is used to provide services to learners in an adult education program. If school districts use PPR funding for learners to receive adult education services, they must follow the requirements outlined in the most recently published “Student October Count Audit Resource Guide” located on CDE’s Pupil Count page. Learners who receive services through this funding are not counted in reporting for either the federally-funded AEFLA or the state-funded AELA grants. 

Program Name Change

If a grantee plans to change its name, it must receive approval from the organization’s board. Once approved, send the resolution or board minutes to the AEI program coordinator and Marti Rodriguez. The grantee will also need to need submit a new W-9 to be processed by the CDE Accounting Office and the State Controller’s Office.

AEFLA

The grantee must also change the program name on Sam.gov if it would like the program name to show on any forthcoming GANs.

Support and Contact Information

Fiscal guidance presentations are offered to grantees throughout the year based on need. AEI and CDE Grants Fiscal are also available to provide targeted technical assistance to grantees during staff transition and if there are unique issues, questions or concerns the grantee has. Please reach out to your AEI Program Coordinator to discuss further.

Marti Rodriguez, Grants Fiscal Analyst
303-866-6769
rodriguez_m@cde.state.co.us

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