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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]