FISCAL GUIDELINES & GRANT TERMS
2015-16 Early Achievers Opportunity Grant
BUDGET & INVOICING GUIDANCE ................................................................................................................ 2
Budget Categories .................................................................................................................................... 2
Salaries, Wages, & Benefits .................................................................................................................. 2
Goods & Services .................................................................................................................................. 2
Travel .................................................................................................................................................... 2
Tuition .................................................................................................................................................. 3
Books .................................................................................................................................................... 3
Misc. ..................................................................................................................................................... 3
Indirect ................................................................................................................................................. 3
Budget Revisions....................................................................................................................................... 3
Invoicing.................................................................................................................................................... 4
GRANT TERMS & FINANCIAL INFORMATION ................................................................................................ 5
General Financial Information .................................................................................................................. 5
Allowable Activities .................................................................................................................................. 5
Allowable Costs......................................................................................................................................... 5
Unallowable Costs ................................................................................................................................ 6
Copyright Provisions ................................................................................................................................. 6
Debarment and Suspension ..................................................................................................................... 6
Expenditure Accounting ........................................................................................................................... 6
Wrap-Around Support Services............................................................................................................ 6
Monitoring ................................................................................................................................................ 6
Non-Discrimination................................................................................................................................... 7
Program Income ....................................................................................................................................... 7
Publicity and Publications ......................................................................................................................... 7
Records Retention .................................................................................................................................... 7
Supplanting ............................................................................................................................................... 7
Termination .............................................................................................................................................. 7
Termination for Cause .......................................................................................................................... 8
Savings .................................................................................................................................................. 8
Time & Effort Reporting ........................................................................................................................... 8
Tobacco Smoke ......................................................................................................................................... 8
Trafficking Victims Protection Act of 2000 ............................................................................................... 8
Fiscal Contacts .......................................................................................................................................... 8
2015-16 Early Achievers Opportunity Grant – Fiscal Guidelines
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BUDGET & INVOICING GUIDANCE
2015-16 Early Achievers Opportunity Grant
Budget Categories
The following list identifies possible budget categories (also known as a budget line
or line item) for Early Achievers Opportunity Grant.
Salaries, Wages, &
Benefits
Salaries, wages, and benefits associated with the single point-of-contact for Early
Achievers Opportunity Grant recipients. See Early Achievers Opportunity Grant
Program Guidelines for a list of eligible duties that may be paid from this grant.
In your budget narrative, include each position title to be funded by the grant and
the percentage of effort/FTE/hourly wage/stipend information.
Examples: Early Achievers Opportunity Grant Manager, .2 FTE; Financial Aid
Coordinator, $30/hr
Note: Because these are federal funds, staff paid from this grant must complete
time and effort documentation.
Updated
Goods & Services
A total of $5,000 (if serving 5 FTES), $10,000 (if serving 10 FTES), $15,000 (if
serving 15 FTES) may be spent in the salaries/wages, benefits, goods/services,
travel, and indirect budget categories to support the single point of contact.
Goods and Services to be used by personnel budgeted to the grant and other
necessary goods and services needed for grant activities.
Example: office supplies and materials, information marketing for recruitment
of students
The cost of any items purchased that will not be used exclusively to support this
grant must be split among other funding sources.
Updated
Travel
A total of $5,000 (if serving 5 FTES), $10,000 (if serving 10 FTES), $15,000 (if
serving 15 FTES) may be spent in the salaries/wages, benefits, goods/services,
travel, and indirect budget categories to support the single point of contact.
Expenditures for transportation, meals, hotel, and other expenses associated with
traveling related to allowable grant activities. Reimbursement for travel costs
must be within OFM travel rates and regulations which can be found in the State
Administrative and Accounting Manual (SAAM) at
http://www.ofm.wa.gov/policy/10.90.htm.
Example: Travel to off-campus meetings
Updated
A total of $5,000 (if serving 5 FTES), $10,000 (if serving 10 FTES), $15,000 (if
serving 15 FTES) may be spent in the salaries/wages, benefits, goods/services,
2015-16 Early Achievers Opportunity Grant – Fiscal Guidelines
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travel, and indirect budget categories to support the single point of contact.
Tuition
Tuition and required fees (lab fees, technology fees, etc.) for eligible students. See
Early Achievers Opportunity Grant Program Guidelines for more information
regarding tuition.
Colleges must budget a minimum of $4,800 per FTES in this category.
Books
Required books and/or instructional materials for eligible students. The college
must receive and maintain receipts for all purchases.
Colleges may budget $1,000 per FTES in this category. If needed, colleges may
move funds from this category to the tuition category to help cover required fees.
Misc.
Updated
The miscellaneous budget category may be used for:
• funds to support general student support for faculty to teach student
success classes, tutoring, counseling, retention strategies
• emergency support services such as emergency childcare, emergency
transportation, or other emergent student costs.
Colleges may budget a maximum of $750 per FTES in this category. If needed,
funds can be moved to the tuition and/or books budget categories. Additional
funds may not be added to this category.
Indirect
Colleges may claim a maximum of 5% of the total salaries for indirect.
Budget Revisions
SBCTC approval of a revised budget is required if there is more than a 10%
variation in expenditure levels by main budget categories (individual budget cells).
Budget revisions must be submitted to SBCTC via the Online Budget & Invoicing
System (OBIS – http://apps.sbctc.edu/obis2) no later than June 15, 2016.
Please see guidance on how to format budget narrative explanations:
http://www.sbctc.edu/college/_e-grantbudget-fiscalinfo.aspx
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Invoicing
Funds for this grant must be claimed on a reimbursement basis. No payments in
advance of or in anticipation of goods or services provided under this grant shall
be requested or paid. All costs must be reported for the period incurred.
Reimbursement requests must be submitted at least quarterly, but not more than
monthly using the Online Budget and Invoicing System (OBIS –
http://apps.sbctc.edu/obis2). All costs must be submitted for reimbursement in
accordance with the schedule shown below.
For expenses incurred:
July – September 2015
October – December 2015
2015-16 Early Achievers Opportunity Grant – Fiscal Guidelines
Invoice no later than:
October 31, 2015
January 31, 2016
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GRANT TERMS & FINANCIAL INFORMATION
2014-15 Early Achievers Opportunity Grant
General Financial
Information
Funds for these grants are provided to the State Board of Community and
Technical Colleges (SBCTC) from the Washington State Department of Early
Learning (DEL) and Department of Health and Human Services (HHS) under CFDA
93.575.
Funds made available under this grant shall supplement and not supplant other
state or local public funds expended for this grant’s project. Federal funds may
not result in a decrease in state or local funding that would have been available to
conduct the activity had federal funds not been received. Federal funds may not
free up state or local dollars for other purposes, but should create or augment
programs to an extent not possible without federal dollars.
Allowable
Activities
Activities authorized under this sub-grant are as approved in your project request.
Allowable Costs
Allowable costs are determined by 2 CFR Subpart E (parts 200.400-475). All
expenditures submitted for reimbursement under this grant must be necessary
and reasonable for proper and efficient administration of the WorkFirst program.
The following state and federal regulations must be followed:
Applicable Washington State Regulations
The State Administrative and Accounting Manual (SAAM) must be followed:
http://www.ofm.wa.gov/policy/default.asp
Applicable OMB Circular (Federal)
2 CFR Chapter I, Chapter II, Parts 200, 215, 220, 225 and 230 (Uniform
Administrative Requirements, Cost principles, and Audit Requirements for Federal
Awards)
In accordance with Public Law 103-333 the “Departments of Labor, Health and
Human services, and Education, and Related Agencies Appropriations Act of
1995,” the following provision is applicable to this grant award:
Section 507: “Purchase of American-Made Equipment and Products – It is the
sense of the congress that, to the greatest extent practicable, all equipment
and products purchased with funds made available in this Act should be
American-made.”
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Unallowable Costs
The following costs are explicitly disallowed:
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Bad debt expenses
Cost of construction or purchase of facilities or buildings
Payment to any person for influencing, or attempting to influence, an officer
or employee of any agency, member of Congress, an officer or employee of
Congress, or an employee of a member of Congress, in connection with the
awarding of a federal contract, continuation, renewal, amendment, or
modification of any federal contract, grant, loan, or cooperative agreement
Sectarian worship, instruction, or proselytization
Light refreshments
Promotional items and memorabilia including, but not limited to tote bags,
key chains, t-shirts, pens, magnets, etc.
Advertising costs that are not specifically related to the grant program (2 CFR
200.421(e))
Commencement and convocation costs (2 CFR 200.429)
Contributions and donations (2 CFR 200.434)
Student activity costs unless specifically provided for in the grant award (2 CFR
200.469)
Copyright
Provisions
The Department of Early Learning (DEL) shall be the copyright owner for all
purposes under Title 17 U.S. C., of all data which originates from this grant. Data
shall include, but not be limited to reports, documents, pamphlets,
advertisements, books, magazines, surveys, studies, computer programs, films,
tapes, training materials and/or sound reproductions. Ownership includes the
right to use, copyright, patent, register and the ability to transfer these rights.
Debarment and
Suspension
The grant recipient agrees that it is not debarred or suspended or otherwise
excluded from or ineligible for participation in federal assistance programs under
Executive Order 12549, “Debarment and Suspension” and that the recipient will
not contract with a subcontractor that is debarred or suspended.
Expenditure
Accounting
These funds must be kept in an account separate from all other funding sources.
For colleges these funds must be accounted for in grant and contract (fund 145).
SBCTC reimbursement for this grant must be coded to object SX (611100 for
colleges in ctcLink).
Wrap-Around
Support Services
Funding for wrap-around support services (budgeted and invoiced in the
“Miscellaneous” budget cell) may be considered revenue or reimbursement. If
considering it as revenue, it must be coded as 0499 (343300 for colleges in ctcLink)
and used to fund future Early Achiever Opportunity Grant activities. If non-Early
Achiever Opportunity Grant funds have already been spent funding can be used as
reimbursement for those expenses.
Monitoring
SBCTC or the Department of Early Learning (DEL) may schedule monitoring visits
during and after the grant period to evaluate the fiscal progress and performance
of the program and provide technical assistance. The purpose of monitoring is to
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ensure regulatory and contractual compliance on the part of grant recipients. To
ensure compliance with grant requirements and to ensure that financial records
support program expenditures, SBCTC or DEL staff will schedule on-site visits.
NonDiscrimination
No individual shall be excluded from participation, denied the benefits of,
subjected to discrimination under, or denied employment in the administration of
or in connection with any such program because of race, color, religion, sex,
national origin, age, handicap, or political affiliation or belief.
Program Income
Program income generated with funds from this grant must be deducted from
the overall expenditures, reducing the amount that can be charged to this grant.
For example, if a grant recipient generates $10,000 in program income, the
grant recipient must leave $10,000 of the grant unspent. This regulation can be
found in 2 CFR 200.307 (e)(1). Financial records related to program income
must be retained by the agency and be available for audit.
Publicity and
Publications
The college must submit to SBCTC all advertising and publicity matters relating to
this grant in which the State of Washington or the Department of Early Learning’s
(DEL’s) name, state seal or logo is mentioned or used or language is used from
which a connection with the State of Washington or DEL may, in DEL’s judgment,
be inferred or implied. The college shall not publish or use such advertising and
publicity matters without the prior written consent of SBCTC and DEL.
All publications funded, in whole or in part, under this grant must use the DEL
logo and must acknowledge credit as either providing “funding in partnership
with” or “funded by” DEL. The full-color or black-and-white DEL logo, provided by
the DEL, shall appear in its entirety, without modification.
Records Retention
Financial management systems shall reflect accurate, current, and complete
disclosure of all cost expenses for grant activities. Grant recipients are to maintain
books and records, supported by source documentation, that sufficiently and
properly reflect the source of funds and all costs expended for program purposes.
These records and financial statements are subject to inspection, review,
reproduction, and/or audit by SBCTC or its designee for at least six years after the
dispersal of funds, the termination or expiration of the contract, or the resolution
of litigation or audits related to the program, whichever is latest. Additional
information on records retention may be found on the web:
http://www.sbctc.ctc.edu/docs/general_retention_schedule.pdf
Supplanting
Federal grant funds must supplement and not supplant state or local public funds
of the agency. Federal funds may not result in a decrease in state or local funding
that would have been available to conduct the activity had federal funds not been
received. In other words, federal funds may not free up state or local dollars for
other purposes but should create or augment programs to an extent not possible
without federal funds.
Termination
This grant may be terminated by the SBCTC upon giving notice in writing to the
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grant recipient at least thirty (30) days in advance of the date of termination. If the
grant is terminated for any reason, all reports and data gathered by grant recipient
prior to termination shall at the option of the SBCTC, become the property of the
SBCTC. If termination shall occur pursuant to this section, reimbursement to grant
recipient shall be made on the basis of work performed prior to the effective date
of termination as mutually agreed upon by both parties. Determination of final
adjustments, either payments or refunds, shall also be mutually agreed upon by
both parties.
Termination for Cause
If for any reason, the grant recipient violates any terms and conditions of the
Perkins program, SBCTC will give the grant recipient notice of such failure or
violation. Grant recipient will be given the opportunity to correct the violation or
failure within thirty (30) days. If failure or violation is not corrected, this grant may
be terminated immediately by written notice from SBCTC.
Savings
In the event funding from state, federal, or other sources is withdrawn, reduced,
or limited in any way after the effective date of this contract and prior to normal
completion, the SBCTC may terminate the grant under the "Termination" clause,
without the thirty-day notice requirement, subject to renegotiation at the SBCTC’s
discretion under those new funding limitations and conditions.
Time & Effort
Reporting
Federal regulations under 2 CFR 200.430 require employees whose salaries are
charged to a federal grant to keep time and/or effort reports to substantiate the
charges. Additional time & effort reporting information may be found on the web:
http://apps.sbctc.edu/OnlineGrants/docs/TimeEffortGuidelines.pdf
Tobacco Smoke
The college must comply with the requirements of Public Law 103227, Part C
Environmental Tobacco Smoke, also known as the Pro Children Act of 1994 (the
Law). The Law requires that smoking not be permitted in any portion of any indoor
facility routinely owned or leased or contracted for by an entity and used routinely
or regularly for provision of health, day care, education, or library services to
children under the age of 18, if the services are funded by Federal programs either
directly or through State or local governments, by Federal grant, contract, loan, or
loan guarantee. The Law does not apply to children's services provided in private
residences, facilities funded solely by Medicare or Medicaid funds, and portions of
facilities used for inpatient drug or alcohol treatment. Failure to comply with the
provisions of the Law may result in the imposition of a civil monetary penalty of up
to $1,000 per day and/or the imposition of an administrative compliance order on
the responsible entity.
Trafficking Victims
Protection Act of
2000
This grant is subject to the requirements of Section 106 (g) of the Trafficking
Victims Protection Act of 2000, as amended (22 U.S.C. 7104). For the full text of
the term, go to: http://www.acf.hhs.gov/grants/award_term.html. The use of
Federal funds from this grant constitutes the college’s acceptance of these terms
and conditions.
Fiscal Contacts
If you have fiscal questions, please contact:
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Susan Wanager: 360-704-4344 / swanager@sbctc.edu
Michele Rockwell: 360-704-4343 / mrockwell@sbctc.edu
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