Transcript Slide 1

NM Public Education Department
Administrative Services Division
Basics for BARS and RfRs
Carl Perkins Grants
Presented By: Fiscal Grants Management Bureau

Budgeting Adjustment Requests
 BAR Types
 Purpose of Function Codes
 Alignment to Application

Requests for Reimbursement (RfRs)
 Review Reporting Requirements
 Documentation
 RfR – Fiscal Analysts’ Steps for Review

Timelines
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Budget Authority must be renewed each Fiscal Year
BAR Types: increases/decreases/transfers/maintenance
Supporting documentation required: (award letter)
Allows:
Transfer of funds to other functions and object codes within
grant
Ensures conformance with use of public funds’ statute
Gains entry to RfR

1000 - INSTRUCTION
◦ Instruction includes the activities dealing directly with the interaction
between teachers and students provided for students (used with all
Programs 1000–9000)
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2000 - SUPPORT SERVICES
◦ Support services provide administrative, technical (such as guidance and
health), and logistical support to facilitate and enhance instruction.
 2100 Support Services—Student
 Guidance Services
 Health Services
 2200 Support Services—Instruction
 Library/Media Services
 Student Assessments
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2400 - SUPPORT SERVICES - SCHOOL ADMINISTRATION
◦ Activities concerned with overall administrative responsibilities
 Office of the Principal
 School Administration
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2500 - CENTRAL SERVICES
◦ Activities that support other administrative and instructional functions,
including fiscal services, human resources, planning, and administrative
information technology.
 Business Office/Fiscal Services
 Purchasing, Warehousing, and Distributing Services
Source: PSAB Supplement 3 & UCOA (Uniform
Chart of Accounts)
http://ped.state.nm.us/div/fin/school.budget/
index.html

Supplies:
◦ To be used in the classroom - 1000
◦ To be used in Administration – 2300/2400/2500
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Travel:
◦ Students – 1000
◦ Teacher - 1000
 Professional development
 Travel
◦ Contractors
 Depends on Type of Contract
 Ex:
 Instruction related (2200)
 Non-Instructional Training (2500)
Source: PSAB Supplement 3 & UCOA (Uniform Chart of
Accounts)
http://ped.state.nm.us/div/fin/school.budget/index.html
Budget Adjustment Request
(Transfer)
Requests transfer between function codes with net change of zero
Requires budget justification attachment
No change to revenue object code; only to expenditure object codes
Budget Adjustment Request
(Maintenance-Doesn’t require PED
approval)
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Accounting-system generated expenditure report
◦ Reporting time period on report must match same period
you are requesting reimbursement for
◦ Grant Application – what does it require you to do
◦ Year to date and current period expenditures tracking
◦ Provide detailed expenditure activity to include detailed
purchasing activity
◦ Meets auditing compliance standards
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Verified by program to ensure expenditures align
with scope of grant and grant proposal
PED program or fiscal will request additional
information if discrepancies or unallowable
expenditures noted
Detailed Transaction Activity Report sufficient to
cover expenditure activity since last request for
reimbursement or year to date
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Contracts: dates, signatures, invoices for
services provided
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Supplies: receiving docs, invoices, payment
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Travel:
 Secondary Schools follow the Per Diem Act
 Post-Secondary Schools follow institution’s governing
body’s approved policy
Grant Year
Carl Perkins
PY Unliq
Obligations
Milestone/
Fund #
24172, 24175,
24178, 24181
Encumber
6/30/15
Grant Year
Carl Perkins
PY Unliq
Obligations
Milestone/
Fund #
24172, 24175,
24178, 24181
BAR
Unliquidated
Obligations
7/17/15
Grant Year
Carl Perkins
PY Unliq
Obligations
Milestone/
Fund #
24172, 24175,
24178, 24181
Expend
7/31/15
Grant Year
Carl Perkins
PY Unliq
Obligations
Milestone/
Fund #
24172, 24175,
24178, 24181
Submit Final
RfR
8/14/15
Grant Year
Carl Perkins
Redistribution
Milestone/
Fund #
24176, 24179, 24182
Award ~
2/1/15
BAR Deadline ~
2/28/15
Expend
6/30/15
Grant Year
Carl Perkins
Redistribution
Milestone/
Fund #
24176, 24179,
24182
(1) Budget
5/1-6/15/15
(2) BAR
Redistribution
7/17/15
Expend
9/30/15
Submit Final RfR
10/23/15

Susan Lucero
 [email protected]

Valerie Padilla
 [email protected]

Okana Ira
 [email protected]

Mihaela Marin
 [email protected]