Transcript Preparing for the Audit/Monitoring Visit
Slide 1
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 2
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 3
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 4
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 5
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 6
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 7
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 8
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 9
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 10
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 11
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 12
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 13
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 14
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 15
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 16
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 2
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 3
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 4
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 5
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 6
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 7
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 8
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 9
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 10
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 11
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 12
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 13
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 14
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 15
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16
Slide 16
Federal and State Monitoring
Title I Directors
Conference September
2014
1
Illinois State Board of Education
OMB Omni Circular and Time
and Effort Documentation
2
Illinois State Board of Education
Topics of Interest
• Overview of OMB Uniform
Administrative Requirements, Cost
Principals and Audit Requirements for
Federal Awards
• Time and Effort
3
Illinois State Board of Education
OMB Super Circular
•
•
•
•
Subrecipient Monitoring
Compensation Personal Services
Single Audit Requirements – Threshold
Written Policies and Internal Controls
4
Illinois State Board of Education
Super Circular Subrecipient
Monitoring – Risk Assessment
•
•
•
•
•
Prior Experience with same or similar awards
Results of previous audits
Is the LEA required to have a A-133 Audit
New Personnel or substantially changed systems
The results of Federal awarding agency monitoring
5
Illinois State Board of Education
Super Circular Compensation
Personal Services
• Increases emphasis on internal controls of
subrecipient for personnel cost.
• Provides less prescriptive guidance on
documentation
6
Illinois State Board of Education
Super Circular Single Audit
Requirements – Threshold
• Increases the Requirement for an A-133 Audit from
current level of $500,000 to $750,000
7
Illinois State Board of Education
Super Circular Written Policies and
Internal Controls
• Increased requirements for written policies for
Federal Grants
• Increased emphasis on LEA’s Internal Control
Structure
8
Illinois State Board of Education
Time and Effort Requirements
• For any staff paid from a federal grant, the
grant rules requires that time and effort
certification be maintained.
9
Illinois State Board of Education
Required Time and Effort
Documentation
• Semiannual Certification
– Single Cost Objective
• Works on one Federal Award
• Totally funded by Federal Award
10
Illinois State Board of Education
Required Time and Effort
Documentation
• Personnel Activity Report – PAR
– Multiple Cost Objective
• Works on more than one Federal Award
• Is split funded
11
Illinois State Board of Education
Reminders for Time and Effort
• Documented Policy and Procedures for
Time and Effort
• Ongoing Training of Staff Regarding Time
and Effort
• Maintaining Time and Effort Records
12
Illinois State Board of Education
Time and Effort Findings
• Not accounting for changes in position,
duties or funding source
• Reporting according to how ratios were
budgeted when different from actual
• Reports not reviewed or signed by
appropriate staff
13
Illinois State Board of Education
References and Helpful Links
• United States Department of Education:
http://ed.gov
• Office of Management and Budget (OMB) Circular A-87:
http://www.whitehouse.gov/omb/circulars/a087/a87_2004.html#a
tta
• Illinois Program Accounting Manual (IPAM):
http://www.isbe.net/sfms/html/ipam.htm
• State and Federal Grant Administration Policy and Fiscal
Requirements and Procedures:
http://www.isbe.net/funding/pdf/fiscal_procedure_handbk.pdf
• http://www.isbe.net/e-bulletins/default.htm
• http://isbe.net/ea/htm/checklist.htm
14
Illinois State Board of Education
Contact Information
Illinois State Board of Education
Federal and State Monitoring Division
100 North First Street
Springfield, IL 62777
217-782-7970
15
Illinois State Board of Education
Questions and Answers
16