CTC Procedure: Perkins Budget and Purchasing Procedure
End of the prior Fiscal Year:
1. The Office of Institutional Effectiveness and the Vice President of Institutional
Effectiveness (VPIE) with the assistance of the Administrative Services Budget Office
and using the tracking document maintained in the office, reviews the status of the
budget items on the current fiscal year. The latest budget revision is reviewed and follow
up is performed on any outstanding budget line item.
2. A projection from the Human Resources department for the personnel line items is used
to create an amendment to the budget for the current year, as part of the process. The
Human Resource department and the Budget Office provide projections of the salary line
items to include any increases in salaries or benefits for the next Fiscal Year.
3. Budget Amendments will be submitted as necessary within 5 business days, as soon as
any variations greater than 5% are identified, up to and including all end of year unspent
funds.
New Budget Year:
1. The College is notified of the allocation it will receive for the next Fiscal Year.
2. The Academic Affairs and Student Services divisions are consulted regarding continued
relevance of any line items that historically have been funded annually by Perkins funds.
The current budget is reviewed with those divisions and projections for the funding of
continuation items are developed.
3. The Institutional Effectiveness Office, in connection with the Perkins Committee, reviews
the college’s Five Year Plan and the improvement plan, as appropriate, to determine if
there is any Perkins eligible funds are required to better execute activities specified on
the Five Year Plan.
4. Submission of request for funding with Perkins Fund:
The Vice Presidents of Student Affairs and Academic Affairs collect and prioritize
requests for items that qualify for Perkins funding. These requests are also included in
the process for constructing a draft of the Improvement Budget for the College. The
master list of Improvement Budget items is maintained by the Office of Institutional
Effectiveness and also reviewed by the Budget Office for informational purposes
a. As part of the annual budgeting process, planning units should submit all requests
for funding, regardless of possible sources of funding.
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i. Requests should be submitted in Compliance Assist in the Planning
Module, complete with the required justification and documentation of the
projected expenditure.
ii. The request should also be submitted in Budget Request Form in the
improvement budget section referencing the Annual Objective from
Compliance Assist.
b. All requests for funding in the Improvement Budget must appear on the list of
priorities for each Division, which a budget committee uses to approve the
requests that are deemed priorities for the College.
c. Upon approval as a possible priority for the College, the requester must complete
a Perkins Budget Request Submittal Form for that year in BPLogix. (See
Appendix A).
i. The request must be completed in its entirety and include documentation of
the specifics of the purchase and all relevant costs.
ii. The request must then be approved by the supervisor of the submitter.
iii. The Institutional Effectiveness Office is responsible for ensuring the request
is Perkins eligible and informing the submitter of the results of the analysis
within 5 business days.
iv. After ensuring that all the Perkins Requirements have been met by the
College, including those funded by the annual Improvement Plan, the
remaining submitted requests are put into the budget in the order of their
appearance on the College’s list of priorities.
v. If there are no requests that meet one or more of the requirements, the
VPIE designates existing or planned activities that will meet those
requirements and require the expenditure of local funds.
5. The completed draft of the Perkins Budget is approved by the President and the
President’s Leadership team.
a. The Budget is submitted to the System Office through Randy Dean for approval.
b. Upon receiving feedback from the system office, the IE Office will communicate
changes to the purchasers, their supervisor, and others as appropriate.
c. The revised budget will be resubmitted to the system office for final approval.
6. The Budget Director, with the approval of the Vice President of Administrative Services,
enters the approved budget into the State Financial System (PeopleSoft).
7. Upon receiving final approval, the IE Office will notify all parties to the process in each
division of the approval and provide them with copies of the approved budget.
8. When the new fiscal year is open for purchasing, the IE Office will ask all parties to the
budget to submit any changes that may have arisen in the interim between having an
approved budget and the opening of the purchasing process for the new fiscal year.
9. If significant changes need to be made, the IE Office will submit the changes to the
System Office as a budget amendment.
10. Upon receipt of an approved budget, the IE Office will notify approved purchasers that
they may begin the purchasing process.
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11. The purchasing process will begin with the purchaser submitting to the IE Office a
request to submit a purchase requisition or cart for an item that is on the approved
Perkins budget. This request is a BP Logix form, Carl Perkins Purchase Request form.
(See Appendix B)
12. At the beginning of the fiscal year, the personnel expenses and other line items in the
budget are collected by the Budget Office, which provides regular updates to the Office of
Institutional Effectiveness. The Office of Institutional Effectiveness tracks the purchases,
ensures the funds are being spent in accordance with the regulations, and is responsible
for producing budget amendments as necessary, within five business days of the receipt
of the variance in the Institutional Effectiveness Office.
13. Collecting and tracking the completion of any required Time and Effort Reports and SemiAnnual Reports are the responsibility of the Institutional Effectiveness Office. The
Institutional Effectiveness Office will notify the individual’s supervisor of any
noncompliance that is discovered.
Time & Effort and Semi-Annual Certification Forms
Time and Effort reports are done monthly for employees working on multiple cost objectives.
A cost objective includes:
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Direct-student involvement that is Perkins eligible (as well as curriculum design)
Perkins-eligible administration
Non-credit (Adult Ed, QuickStart, etc)
Managing other grants
Other non-Perkins activities
Perkins Eligible Tasks
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Teaching
Office hours
Tutoring
Advising
Providing accommodations
Discussing individual student cases
Curriculum Design
Procedures
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In the month of July, the Institutional Effectiveness Office emails a list of all CTC
employees that are paid out of Perkins Funds or have approved budgeted items for
the current fiscal year. Personnel who are required to submit Time and Effort Reports
monthly or Semi-Annually will be notified.
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The Institutional Effectiveness Office will post a reminder on the Shared Calendar for
all Perkins Funded employees.
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*Note: Please contact the VP of Institutional Effectiveness if changes are needed
since a budget amendment will be required.
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Employees who are required to submit Semi-Annual reports will complete the
certification form in January and July in a timely manner. The Office of Institutional
Effectiveness will notify the employee and the employee’s supervisor of any
noncompliance.
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It is very important to maintain appropriate documentation to substantiate all Time and
Effort and Semi-Annual Certification Forms (i.e.: work schedules, appointment
calendars, activities log, assignments, etc.
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When assigning percentages, one must look at actual tasks performed.
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If, when filling out a form, a cost objective is less than 5% of your time, it can be listed
as 0%.
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In Perkins, time not spent with students (or discussing students) is considered
administrative (with exception of curriculum design).
Time and Effort reports (See Appendix E) are after-the-fact records that reflect how
faculty and staff spent the time for which they were compensated by the College. Time
and Effort reporting shall reasonably reflect the percentage distribution of effort
expended by CTC employees receiving federally funded Perkins grant money. Time
and Effort reports are required on a monthly basis for all full-time faculty or staff who
are compensated in part or in full by Perkins Grant money. The Time and Effort Report
must be signed by the employee, certified by program director or dean, and sent to the
Institutional Effectiveness Office by the 10th day of the following month.
Copies of the Time and Effort reports and Semi Annual sheets will be retained in the
Institutional Effectiveness Office. Employees paid from Perkins Funds may keep a copy
of their reports as well as documentation verifying an individual’s actual time and effort for
specific duties.
An employee, who works on a single activity, or cost objective, may document that work
with a Semi-Annual certification (see Appendix F) indicating the employee worked solely
on that cost objective for the period covered by the certification. The certification must:
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Be prepared at least every six months.
Either the employee or a supervisor with first-hand knowledge of the employee’s work
must sign the certification.
Account for 100% of the activity
Be prepared after the work is completed
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Employees who work on multiple cost objectives, whether it is on one or more federal
programs or a mix of federal, state, and local programs, must account for that time with a
Time and Effort Report. They must:
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Define cost objectives according to the set of work activities allowable under the terms
and conditions of each funding source.
Be completed after-the-fact.
Be submitted on at a least monthly basis.
Account for 100 percent of the employee’s time.
Be signed by the employee.
At the end of the fiscal year, all differences must be adjusted so the final accounting
records reflect costs of the actual time worked and reported by staff for each federal cost
objective for the year. In addition, all Time and Effort report forms must be reconciled
quarterly.
14. Eligible and Ineligible
Protocol Sheet
POTENTIALLY ELIGIBLE COSTS
*Administrative Costs (5%)
*Operating Expense (watch supplanting)
*Consultants
*Personnel Services (Time &Effort records)
*Instructional Equipment
*Instructional Materials (watch supplanting)
*Travel
INELIGIBLE COSTS
* Computers and related technology such as IPADS, Notebooks, Tablets, Smart Phones etc.
*Alcohol
*Fines and Penalties
*Audits except Single Audit (which would be 100% administrative)
*Fundraising
*Awards and Memorabilia
*Individual Memberships
*College Tuition, Fees, Books
*Insurance/Self-Insurance
*Contributions & Donations
*General Administration
*Contingencies
*General Advertising
*Entertainment
* Memberships with Organizations that Lobby
*Expenses that Supplant
* Student Expenses/Direct Assistance to student
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*Facilities and Furniture
COMMON COMPLIANCE TRAPS
*Ineligible Expenditures
* Personnel Activity Reports (Time and Effort / Semi-Annual Certifications)
*Inconsistent Contract Procedures
*Supplanting
*Lack of Documentation
*Time & Effort Records
PERKINS LOCAL APPLICATION BUDGET AMENDMENT PROCESS
1. The Institutional Effectiveness Office, through the tracking process, becomes aware of
line item expenditures that do not, or will not, match the projected budget amount.
Alternatively, through communication with the Academic Affairs or Student Affairs
divisions, notification is received by the Institutional Effectiveness Office that an item
needs to be changed or cancelled and a substitution of a different Perkins eligible item
will need to be made.
2. The Vice Presidents of the division requesting the change notifies the Office of
Institutional Effectiveness. The Vice President of Institutional Effectiveness, with the
assistance of the Administrative Services Budget department, determines the changes
that need to be made and verify that the changes will meet Perkins requirements and that
the nine requirements for the budget continue to be met.
3. The Institutional Effectiveness Office verifies the accuracy of any salary change with the
Human Resource Department. For example, a mid-year change in benefit costs might
require a revision.
4. The Vice President of Institutional Effectiveness inputs the amended budget into the
Perkins software within five business days of receiving or discovering the discrepancy.
5. A copy of the budget and a letter of approval from the College President are sent to
Randy Dean, Director, Grant Management at the Technical College System of Georgia.
6. After receiving the approval of the President, and the Vice President of Institutional
Effectiveness, a copy of the budget and a letter of approval are sent to Randy Dean,
Director, Grant Management at the Technical College System of Georgia with a copy to
the Senior Staff and the Budget Office.
7. Upon approval from Randy Dean, the Vice President of Institutional Effectiveness notifies
all appropriate parties that the budget has been approved. The Budget Director, with the
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approval of the Vice President of AdministrativeServices, enters the approved budget into
the State Financial System (PeopleSoft).
8. Upon approval by the system office, the Vice President of Institutional Effectiveness
notifies the appropriate parties of the approval and any additional carts are entered into
the Team Georgia Marketplace or the automated purchasing system, depending on the
systems’ regulations.
9. A minimum of three Budget Amendments are processed each fiscal year that reflect the
carryover and at least one amendment that reflects the changes that occur during the
fiscal year that were not anticipated during the original budget planning process.
Variances are be submitted within 5 business days.
PROCEDURE FOR PURCHASING EQUIPMENT FROM PERKINS BUDGET
1. Upon approval of the Perkins’ Budget, the Vice President of Institutional Effectiveness
sends an email to the Vice President of Academic Affairs and the Vice President of
Student Affairs, advising them of the approved equipment and allocated amount for their
specific programs. The end-user request quote(s) and any additional information needed
to process the purchase order (PO) request.
2. Upon a receipt of the quote(s), the end-user completes the Perkins BP Logix Approval
Form. The Vice President of Institutional Effectiveness then verifies that the quotes
match the Perkins Budget information in regards to pricing, budget line number, shipping
charges, set-up fees, etc. Once the Vice President of Institutional Effectiveness
approves the request, s/he submits the form back to the end-user.
3. The end-user enters the PO request, in the form of a shopping cart, along with a scanned
copy of the quote(s) and a scanned copy of the Perkins BP Logix Approval Form in the
Team Georgia Marketplace purchasing system. The PO request in Team Georgia
Marketplace is approved by end-user’s dean. The dean then submits the request to Vice
President of Student Affairs or the Vice President of Academic Affairs for approval. The
Vice President then submits the cart to the Purchasing Department upon approval.
4. When the Purchasing Department issues a purchase order and places the order, a copy
of the purchase order is sent to the end-user, the Asset Coordinator, and the
Shipping/Receiving Technician to alert him/her that the item must be tagged as a Perkins
item when it is received.
5. The equipment is delivered to CTC’s Shipping/Receiving Department. At this point, the
Shipping and Receiving technician contacts the asset coordinator in order for him/her to
apply the green tag indicating that it was purchased with Perkins funds. Exceptions are
given to excessively large pieces of equipment that are delivered in crates or need to be
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delivered directly to the permanent location before being opened, at which point, the
Asset Coordinator applies the green tag at that site. The Shipping/Receiving clerk will
accompany the delivery person and the item to the site and where the Asset Coordinator
will apply the green tag, once the item is at its permanent location.
6. Once the equipment is delivered to the appropriate department, the end-user will sign the
Shipping/Receiving clerk’s hand-held scanner acknowledging the delivery of the item
purchased with Perkins funds.
7. The Shipping/Receiving technician sends the PO with all required information (e.g. decal
number, location, model number, serial number, and custodian information) to the Asset
Coordinator; the Asset Coordinator then enters this information into the Asset
Management module of PeopleSoft.
8. When the invoice is received in Accounts Payable, Accounts Payable sends a copy of the
invoice and receiving form to the end-user for their approval to process for payment.
9. Once the signed paperwork is received back in Accounts Payable, it is sent to the
Receiving Coordinator to be received in PeopleSoft, and then Accounts Payable
processesthe payment as soon as possible.
10. Accounts Payable maintains a file on each item purchased by Perkins’ funds to include
the purchase order, invoice, and copy of payment check.
11. The Accounting Manager sends a spreadsheet to the Associate Vice President, which
contains information regarding open purchase orders, invoices paid, etc.
12. The Accounting Manager tracks the purchases on a spreadsheet from the time the PO is
issued until the invoice is paid.
13. All budgeted items except personnel charges should be obligated by October 31st of the
Fiscal Year, and closed out by May 1st of the fiscal year.
14. All funds for the Budgeted Fiscal Year without exception must be obligated by June 30th
and liquidated by September 30thof the next Fiscal Year.
Carl Perkins Monthly Operating and Payroll Reconciliation Process
Operating:
1. Create spreadsheet that contains the budget, department, and amount for each
Perkins’ line item.
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2. Run the GL Combined, Trial Balance, and Budget Comparison reports.
3. View the GL Combined and check for purchase order encumbrances and payments.
The total payments and encumbrances should link to the Trial Balance figures. Note
the month on the spreadsheet so the information can be used to complete the Draw
Request Form.
4. Run the AP005A Query and OPO13 Query to verify correct balances; include these
queries in the Carl Perkins file.
5. Accounting Manager submits reconciliation to the AVP of Administrative Services for
review and approval.
Payroll:
1. Create spreadsheet that contains the budget, department, and employee information.
2. Print labor reports that show the Perkins fund source.
3. Print Budget Comparison and Trial Balance that show the Perkins fund source.
4. List the amounts and verify the totals from the budget comparison.
5. List the amounts by general ledger account for the Perkins fund source and verify the
totals from the Budget Comparison Report agree with the Trial Balance.
6. Research variances by running the labor query by fund source in PeopleSoft.
7. Submit to AVP of Administrative Services for review and approval.
Carl Perkins Monthly Reimbursement Request
1. Print the labor reports, Trial Balance by fund source, Budget Comparison Report, and
General Ledger Combined report to use for the monthly Carl Perkins Reconciliation.
2. Complete fund source reconciliation using the Trial Balance by fund source. Enter the
information from the Labor Reports and General Ledger Combined Report on the
monthly Carl Perkins Reconciliation. The AP005 and OP013 should be run to verify
totals. The total labor and operating costs should agree with the balances on the Trial
Balance per the fund source reconciliation and Budget Comparison year to date totals.
3. Complete the Columbus Approved Budget Form for the month for the line items. The
balances should agree with the monthly total on the Budget Comparison. The only
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variance should be the encumbrances because funds are not to be requested until
payment has been made. Enter the total on the Perkins Grant Fund Requisition.
4. Place supporting documentation, such as labor reports, checks, invoices, purchase
orders and receiving reports, with the request. Verify the information totals agree with the
amount requested on the Perkins Grant Fund Requisition.
5. Submit the information to the AVP of Administrative Services for review and approval
before sending the request packet to the System Office through Randy Dean.
Approved: LBoD: 9-14
Responsible: Vice President Administrative Services
Review Date: 2016
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APPENDIX A
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APPENDIX B
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APPENDIX C
PERKINS PURCHASING PROCESS: PURCHASE ORDERS
(All equipment purchased with Perkins Funds must be submitted for purchase through the Team GA Marketplace)
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APPENDIX D
Perkins Purchasing Process: P-Card Charges
(All equipment purchased with Perkins Funds must be submitted for purchase through the Team GA Marketplace)
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Appendix ESample Time and Effort Report
College Name:
__________________________________________
Employee Name:
__________________________________________
Period Ending:
__________________________________________
Source
Activities
% of Time
Perkins,
Administrative
Perkins, Direct
Student
Involvement
State/Local
Other Federal
Other
TOTAL
100%
Employee’s Signature:
Date:
Supervisor’s Signature:
Date:
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The reports must be based on an after-the-fact determination of the employee’s actual activities (i.e.,
these cannot be estimated in advance). For example, the distribution of the time might be determined
based on notes from personal calendars and/or reasonable estimates of time spent on various activities.
The reports must be signed by the employee or a responsible supervisory official.
Reports must include all positions held by the employee at the college.
Reports must coincide with one or more pay periods and be used to reconcile salary and fringe benefit
costs to appropriate accounts on a regular (preferably monthly) basis.
This form is a summary of the employee’s duties and activities for the said time period. Comprehensive
back-up data and documentation should be maintained by the college as well. This is subject to review by
the System Office.
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Appendix F
Semi Annual Certification
_____________ to ______________
Period covered
I _____________________________________ certify that I worked on a single cost objective of Perkins Directstudent-involvement.
________________________
(Signature of Employee)
________________________
(Signature of Supervisor)
_______________ ________________
(Date)
Requirement:
A-87, Attachment B, Paragraph 8
h. Support of salaries and wages
(3) Where employees are expected to work solely on a single Federal Award or cost objective, charges for their
salaries and wages will be supported by periodic certifications that the employees worked solely on that program
for the period covered by the certification. These certifications will be prepared at least semi-annually and will be
signed by the employee or supervisory official having first-hand knowledge of the work performed by the
employee.
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