CPR 2015-16
Fiscal _________________________________________________________________________________________________________________________________
District
Program Monitor
Date
Description
15.1
Allowable Costs
Only allowable costs may be
charged to program(s).
34 CFR Sec. 80.22
OMB Circular A-87
Time and Effort
Personnel salaries and
related costs are supported by
adequate time and effort
records for employees who
work on federal programs.
34 CFR Sec. 80.22
OMB Circular A-87
Procurement
Purchases that require a
competitive process follow federal
and state laws and district policy.
34 CFR Sec 80.36
Suspension and Debarment
Subrecipients and vendors are not
suspended or debarred.
34 CFR Sec 80.35
Evidence
District Level
Internal Controls
⧠ A. Describe the district’s process to ensure payroll charged to
federal programs is supported
by proper time and effort documentation. Include names/positions
of key staff and how the
district:
• Budgets payroll for employees.
• Determines required time and effort for each employee. Note if
the district uses an OSPI
approved time/effort
substitute system.
• Ensures time and effort is received timely from employees.
Include how many employees require semi-annual certifications
and how many require monthly personnel activity reports
(PAR).
• Reviews actual versus budgeted payroll charges to make
adjustments as needed (include how often this occurs).
• Reviews staff reassignments to determine any necessary time
and effort changes.
⧠ B. Describe the district’s process to ensure federal
expenditures are allowable. Include names/positions of key
staff and how the district:
• Approves purchase orders and expenditures.
Narrative
15.1
cont
• Ensures compliance with applicable procurement requirements.
• Ensures vendors (for goods and services $25,000+) are not
suspended or debarred (e.g. checking System for Award
Management; certification from vendor; or adding clause to
covered transaction).
• Prepares the monthly grant claim and reconciles the claim to the
accounting records.
Chart of Accounts
⧠ C. Provide the district chart of accounts with coding for
subprograms, sub-objects, and
building codes.
Time and Effort Templates
⧠ D. Provide district templates for both a semi-annual certification
and a monthly PAR.
Expenditure Reports
Provide the following reports for the 2014-2015 school year for
each program included in the CPR (no state programs). Based on
review of reports, OSPI will request supporting documentation
for selected transactions.
For WSIPC districts, refer to the instructions and examples for
each report. For non-WSIPC districts, review examples and
provide comparable data. Contact your ESD for assistance if
needed.
⧠ E. Expenditure Summary Report by Program, Activity and
Object (summary report
instructions:
http://www.k12.wa.us/ConsolidatedReview/pubdocs/InstructionsExampleforExpenditureSummaryReport.pdf). This summary level
report will be used toreconcile to grant claims.
15.1
cont
⧠ F. Expenditure Detail Report (detail report instructions:
http://www.k12.wa.us/ConsolidatedReview/pubdocs/InstructionsExampleforExpenditureDetailReport.pdf). This will be used to
select transactions for follow-up.
• Exclude object 4 benefits.
• Include all description fields to provide detailed information
about each transaction.
⧠ G. Payroll Distribution Report (payroll distribution report
instructions:
http://www.k12.wa.us/ConsolidatedReview/pubdocs/InstructionsExampleforPayrollDistributionReport.pdf). This payroll
distribution report will be used to
request time and effort for selected employees.
• Exclude object 4 benefits.
• For non-WSIPC districts, if possible, only include objects 23 for employees whose salaries are charged any amount to a
federal program included in the CPR.