BUDGET PREPARATION
As a general rule, program funds may be used only to cover costs that (1) comply with the approved grant
application and budget and (2) are reasonable and necessary for the proper and efficient performance and
administration of the grant. A cost is reasonable if, in its nature, it does not exceed that which would be
incurred by a prudent person under the circumstances prevailing at the time that the decision to incur the
cost is made.
All items included in the budget must clearly relate to the program implementation activities described in
the program design section of the approved grant application. Budget amendments within a given fiscal
year are allowed, however modifications to DPI-approved fiscal year ASQIG budgets (Form 208) require
a DPI-approved budget amendment (Form 209) and corresponding narrative.
Uniform Chart of Accounts
All budgets must be developed and submitted using the most updated NC DPI Uniform Chart of
Accounts (COA) for PRC 040. The COA is accessible via the Financial and Business Services Division
of NCDPI at: http://dpi.state.nc.us/fbs/finance/reporting/.
The account code structure consists of four dimensions. The dimensions are: 1) fund, 2) purpose, 3)
program report code, and 4) object:
1) Fund Code - consists of one numeric digit. The fund is an independent fiscal accounting entity
with a self-balancing set of accounts. (e.g., federal fund code is 3).
2) Purpose Code - consists of four numeric digits and describes the purpose for which the activity
exists or the type of balance sheet account. (e.g., function code).
3) Program Report Code (PRC) - consists of three numeric digits. The program report code
describes the funding for a particular activity. (e.g., PRC 040for ASQIG programs).
4) Object Code - consists of three numeric digits. The object is the service or commodity obtained as
the result of a specific expenditure. (e.g., Teacher's Salary is code 121; Instructional Supplies is
code 411).
Uniform Education Reporting System
The Uniform Education Reporting System (UERS) is the required accounting system specification and
process designated by the state to help ensure uniform, standard and accurate reporting of fiscal data on
the use of funds. The fundamental objective of the UERS is to provide a simple process of reporting
expenditures in a public education environment. Grantees will be required to adhere to the UERS
accounting system expectations.
1) Cash Requests
The deposit of federal funds will be made directly to a local bank account by electronic transfer
through a program offered by the Office of the State Treasurer. Every fiscal agent that is a nonLEA must complete this State Treasurer's form. The State will assign a unique banking vendor
number and process the form with the State Treasurer's Office. In order to practice sound fiscal
management of cash, it is necessary that cash balances from the bank account be reconciled with
those at DPI on a monthly basis.
2) Expenditure Reporting
Expenditures must be reported to DPI. Each approved fiscal agent will be assigned a unique
number identifier (i.e., Unit Number) that must be included on each expenditure record submitted
to the state. Non-LEAs must have prior approval from DPI before purchases are made.
3) Budget Amendment/Revision
After-School Quality Improvement Grant
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Budget amendments/revisions (changes to the budget) can be submitted anytime during the
approved grant period. Budget amendments along with appropriate justification narrative and
programmatic change (if applicable) should be sent to the DPI ASQIG Program Administrator for
review and approval. DPI staff will verify that the request meets with the approved grant.
REIMBURSEMENT PROCEDURES
ASQIG funded grants operate on a reimbursement basis under Program Report Code (PRC) 040 as
outlined in the Allotment Policy Manual. ASQIG funds cannot be used as an advance or income.
Reimbursement funds are allotted in a given fiscal year in three installments: 34%, 34% and 32% of the
total funds in a fiscal year. Verification of student attendance is required in order to access
reimbursement funds.
Non-LEAs access PRC 040 funds via the Expenditure Reporting and Cash Application for Education
Centers (ERaCA) system. ASQIG sub-grantees are required to maintain up to date and accurate fiscal
expenditure and reimbursement documentation that includes:
 Signed certified time/effort sheets by both employee and supervisor;
 Evidence of payroll by pay period which may include cancelled checks or electronic transfers;
 Dated invoices aligned to approved budget line items and;
 Evidence of all paid expenditures, including the date funds were accessed to reimburse the
expenses.
NOTE: Sub-grantees are expected to maintain up to date, accurate, and accessible fiscal records. At
any time, NC DPI may call for evidentiary documentation in support of line item fiscal expenditures.
Reimbursement Requests on the ERaCA System
In order for Non LEAs to access the Expenditure Reporting and Cash Application for Education Centers
(ERaCA) electronic database, a North Carolina Identity Management ID (NCID) account is needed.
Please access the training material on: How to Obtain an NCID, Subscribe to the ERaCA system, and
Working in the ERaCA system under Education Centers/ASQIG at the following link:
http://www.ncpublicschools.org/fbs/finance/reporting/
NOTE: Sub-grantees are allowed to submit one ERaCA expenditure reimbursement request per week.
Please allow up to 10 business days for the funds to transfer from ERaCA to the fiscal agent’s
indicated bank account.
Expenditure Reporting
Each ASQIG program that requests cash reimbursement through the ERaCA electronic process must
submit copies of documentation for expenditures to the NC DPI on a monthly basis. Monthly
reconciliation and corresponding documentation must be aligned to the ERaCA submissions within a
given month. Non LEA sub-grantees should submit copies of documents, not originals, which include:
 Date(s) reimbursement funds were accessed via ERaCA
 Invoices indicating date paid, check number, and line item charged
 Payroll registers including employee job title, rate of pay, and pay period
 Paid receipts
 Type of reimbursement
 Bank statements indicating cancelled checks
 Credit card statements
After-School Quality Improvement Grant
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
Other documents as needed to match cash requests for the ERaCA submission
The ultimate purpose of these submissions is to verify that there is proof of purchase for the requested
reimbursement. To verify expenditure reimbursement, please be sure to, write the check number on
invoices/statements submitted, the date paid, and the line item budget code (e.g., 5-5350-110-113) to
which the expense is being charged. For payroll, please be sure to indicate the job title, rate of pay, and
payroll period for each employee. A sample expenditure tracking form may be found in Appendix H.
Documentation may be scanned and sent via email (preferred), faxed, or submitted via the postal service.
Submit copies (i.e., NOT originals) of the requested documentation to:
Richard Trantham
North Carolina Department of Public Instruction
Federal Program Monitoring and Support
6351 Mail Service Center
Raleigh, North Carolina 27699-6351
Richard.trantham@dpi.nc.gov
(919) 807-3968 FAX
NOTE: ASQIG sub-grantees are expected to maintain original copies of documentation verifying
expenditures charged to the ASQIG program. Accurate and up-to-date fiscal documentation must be
easily accessible for monitoring and audit purposes.
After-School Quality Improvement Grant
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FPD 208
(R 5/01)
DEPARTMENT OF PUBLIC INSTRUCTION
301 N. WILMINGTON STREET
RALEIGH, NORTH CAROLINA 27601-2825
AWARD AMOUNT
PROGRAM REPORT CODE #
Organization Name
PROJECT
PERIOD:
040
Unit Number
Beginning:
PROGRA
M:
ACCOUNT CLASSIFICATION WITH
DESCRIPTION OF EXPENDITURES
Ending:
ESEA Title IV-B
3-XXXX-050-XXX
ACCOUNT CODE
APPROVED BUDGET
(i.e., Professional Development – Parent Ed
training)
Total Grant Funds
Signature of LEA Superintendent/Finance Officer/Administrator
Date
STATE USE ONLY (SIGN FOR APPROVAL ONLY)
Program Administrator
After-School Quality Improvement Grant
Date
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FPD 208
(R 5/01)
ACCOUNT CLASSIFICATION WITH
DESCRIPTION OF EXPENDITURES
3-XXXX-040-XXX
ACCOUNT CODE
APPROVED BUDGET
(I.e. Professional Development – Parent Ed
training)
Total Grant Funds
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FPD 208
(R 5/01)
SUMMARY OF BUDGETED POSITIONS
Account Code
Number
of
Positions
Position Description
Percent
Assigned
To Project
Number of
Months
Assigned To
Project
Dollars
*PAR Forms are required for employees who are paid from more than one funding source.
**Certification Statements are required for employees paid 100% from grant funding.
After-School Quality Improvement Grant
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FPD 209
(R 5/01)
AMENDMENT REQUEST #
PROGRAM REPORT CODE #
PROGRAM:
040
After-School Quality Improvement Grant
Organization Name
Unit Number
Approved Budget Amount
Approved Budget Amount
PROJECT PERIOD:
ACCOUNT
CLASSIFICATION
Beginning:
1
2
3-XXXX- XXX-XX
ACCOUNT CODE
APPROVED
BUDGET
Ending:
3
Increase
4
5
Decrease
APPROVED
REVISED
BUDGET
COLUMN TOTALS
Amendment Justification (narrative)
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VENDOR ELECTRONIC PAYMENT FORM
Office of the State Controller
Return to: Federal Program
Monitoring
Attention: Richard Trantham
Address: 6351 Mail Service Center
Raleigh, NC 27699-6351
Fax: 919-807-3968
New Add Request
Change Existing ePay Account
Unit Number
ELECTRONIC PAYMENT FORM
For your convenience and benefit, the State of North Carolina offers payees the opportunity to receive future payments
electronically, rather than by check. Your payments will be deposited into the checking or savings account of your choice. In
addition to having the money deposited electronically, you also will be notified of the deposit either by fax or by e-mail. The
fax or e-mail will provide you with all the information that would normally be on your check stub. To receive payments
electronically, you must print, complete this form, attach a voided check and return both to the address above.
PRINT the following information.
FAX or E-MAIL ADDRESS for payment notification.
(Place a check mark in front of the method that you prefer.)
Payee Name:
 E-mail address:
Federal ID #/SSN #:
 FAX Number:
Bank Name:
Authorized Signature:
Bank Routing Number:
Print Name:
 Checking Acct #:
Title:
 Savings Acct #:
Date:
Remit Address(es)
For Applicable Acct(s):
ATTACH VOIDED CHECK
I acknowledge that electronic payments to the designated account must comply with the provisions of U.S. law, as well as
the requirements of the Office of Foreign Assets Control (OFAC). Check one of the following:
 I affirm that, regarding electronic payments the State of North Carolina may remit to the financial institution for credit to
the account that I have designated, the entire payment amount is not subject to being transferred to a foreign bank
account.
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 I affirm that, regarding electronic payments the State of North Carolina may remit to the financial institution for credit to
the account that I have designated, the entire payment amount is subject to being transferred to a foreign bank account. I
understand that any electronic payments that may be remitted to me may be labeled with “IAT” as the standard entry
class. I acknowledge that availability of funds credited to the account will be subject to my receiving financial
institution’s policies and procedures. I also understand that the remitting agency may elect to remit future payments to
me via paper check instead of electronically.
I authorize the Office of the State Controller to initiate direct deposit entries each pay period, and if necessary, adjustments
for any direct deposit entries in error, to the financial institution and account identified on the attached certification
document. I understand and accept the conditions of participation in the direct deposit program. This authority will remain in
effect until I cancel it in writing.
SIGNATURE:
DATE:
SAMPLE EXPENDITURE REPORT
____________________________________________________
(Program Name/Cohort/Unit Number)
___________________
(Date Submitted)
____________________________________________________
(Date Range of Expenditures)
__________________
(Total Expenditures)
Account Code
Account
Classification
Expenditure
Amount
Line Item
Balance
3-5350-110-411
3-5350-110-375
Supplies
Fidelity Bond
$250
$500
Employee
Name
J. King
D. Dowd
Date Range of
Work
10/1/13-10/31/13
10/1/13-10/31/13
Approved
Line Item
Amount
$1,500
$500
$1,250
$0
Vendor
(as
applicable)
Wal-Mart
Western
Surety
Hours Worked
Hourly Rate Amount
Position
70
80
$20
$20
Teacher
Teacher
$1,400
$1,600
NOTE: Attached documentation must reconcile to Total Expenditures and Date Range for
this report.
After-School Quality Improvement Grant
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