GEAR UP Year 4 Coordinator /
Assistant Meeting
Year 4 Financial Reporting & Cost Share
Monday, August 10, 2015 | 4:30 pm – 5:00 pm
Fiscal update
OUTLINE
Background: Who Does What?
Great News About Years 1, 2, and 3
Still True & Important In Year 4
Year 4 Points of Emphasis
Next Steps For New Coordinators / Assistants
background: who does what?
► NAU is the Fiscal Agent for Arizona GEAR UP
 Primary responsibility for fiscal reporting to USDOE
 Assist with compliance (of all partners) with federal cost principles
 Ensure match obligation is satisfied
► Arizona GEAR UP School Partners (Statewide)
 Formal agreement with NAU
 Superintendent designates
“fiscal liaison”
 Fiscal liaison prepares/submits
monthly financial packets
(federal funds and match)
► GEAR UP Coordinators and Assistants
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 Follow district policies and procedures when purchasing items
 Assist fiscal liaisons with monthly financial reporting and
documentation of cost share
background: who does what?
► School Partners are reimbursed after expenditures
(both federal and match) are reported according to
Agreement guidelines and approved for payment
► Reported federal and match expenditures are
governed by federal cost principles (now called
“Uniform Guidance”), and subject to audit review,
and thus, financial reporting and documentation
standards on accuracy, thoroughness, and timeliness
are high
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GREAT NEWS ABOUT YEARS 1, 2 and 3
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Still true and important in year 4
► The Allowability Test
Is the expense:
 Necessary to implement the program?
 Allocable to program objectives?
 Compliant with administrative regulations?
 Consistently treated?
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Still true and important in year 4
► The Allowability Test (continued)
Is the expense:
 In the work plan
and budget?
 Compliant with
district procedures?
 Justifiable to
taxpayers?
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Still true and important in year 4
► Monthly Financial Packets
 Include both GEAR UP
(Reimbursement) & Match
 Require supporting
documentation, including:
 Time & Effort Forms
 Cost Share Contribution Forms
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Still true and important in year 4
► Working With Your Fiscal Office
 Familiarize yourself with your Year 4 work plan
and budget
 Follow district fiscal operations procedures
 Continue assisting with financial packets
 Continue submitting T&E forms (for yourself and
others)
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 Continue capturing & documenting match
year 4 POINTS OF EMPHASIS
► Scrutiny on Event-Related Costs (especially food)
“…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 circumstances where the cost
would be permissible…”
From “Using Federal Grant Funds to Host A Meeting or Conference” [May 2013]
http://www2.ed.gov/policy/fund/guid/eposbul/gposbul.html
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year 4 POINTS OF EMPHASIS
► Scrutiny on Event-Related Costs (especially food)
(continued)
Before incurring any
event-related costs,
GEAR UP Coordinators
must have submitted an
Event Notification Form
(two weeks in advance)
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year 4 POINTS OF EMPHASIS
► Workplan and Budget Changes
From Arizona GEAR UP Year 4 Guidelines and
Instructions, page 5:
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Still true and important in year 4
► Our Best Sources of Match Are:
 Facilities => value of space allocated to house
Coordinators and Assistants
 School Personnel => value of time spent on GEAR UP
tasks contributed by key people in your District
(besides teachers)
 Value of volunteer time contributed at major events
=> when in doubt, use $22.37 per hour per
www.independentsector.org, individually certified
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NEXT STEPS FOR NEW GEAR UP STAFF
 Introduce yourself to your district’s GEAR UP fiscal
liaison, offer your assistance with fiscal operations
(but understand that completing monthly financial
packets is not your job)
 Familiarize yourself with your work plan and budget,
as well as your organization’s purchasing policies
procedures
 Establish systems for completing /submitting Time &
Effort forms monthly (both your own and others)
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 Begin capturing and documenting match (frequently /
intentionally)
QUESTIONS?
Stephen R. Hart, Ed.D.
Director – Fiscal Operations
Arizona GEAR UP
Northern Arizona University College of Education
15451 N. 28th Ave. #216
Phoenix, AZ 85053
(602) 776-4614 direct line
(602) 751-4839 cell
stephen.hart@nau.edu
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BONUS CONTENT: SPECIAL TOPICS
Teacher Time
Volunteers
Discounts
Teena
Olszewski
Facilities
Pro-Rating
Travel
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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
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 Teacher match must be work that: (1) is during unpaid
school hours, and (2) is in addition to expected paid
tasks
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 $22.37 per hr)
per www.independentsector.org/volunteer_time
● EX: attorney speaking at a career fair
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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
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 If the valuation is not that clear from vendor
documentation, supplement it with a cost share
contribution form
SPECIAL TOPIC: FACILITIES
 Facility use (and donated space)
on either an ongoing or singleevent 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 predetermined rate
 The value associated with use of
space must be arrived at using
that documented rate
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 Must be properly documented – use a “Cost Share
Contribution Form”
SPECIAL TOPIC: PRO-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
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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
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