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
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)
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
2400 - SUPPORT SERVICES - SCHOOL ADMINISTRATION
◦ Activities concerned with overall administrative responsibilities
Office of the Principal
School Administration
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
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)
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
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
Contracts: dates, signatures, invoices for
services provided
Supplies: receiving docs, invoices, payment
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]