|The School Board of Miami-Dade County|
|Bylaws & Policies|
|Unless a specific policy has been amended and the date the policy was revised is noted at the bottom of that policy, the Bylaws and Policies of the Miami-Dade County Public Schools were adopted on May 11, 2011 and were in effect beginning July 1, 2011.|
6110 - GRANT FUNDS
The School Board intends to derive maximum benefit from education grant and foundation funds and will make as many proposals as will be beneficial to the District.
The purpose of securing grants is to increase funding for student achievement programs that are consistent with Board initiatives.
|A.||A quarterly report listing grant awards under $250,000 will be transmitted to the Board by the Office of Intergovernmental Affairs, Grants Administration, and Community Engagement (Grants Administration). Schools, Region Centers, and District-level offices shall provide, at a minimum, the funding source, the amount of the grant award, the purpose of the grant-funded program, the length of time the program will be in existence, any required matching funds, and in-kind contributions associated with the grant-funded program.|
|B.||A Board item will be submitted to the Board seeking acceptance of grant awards of $250,000 and above. The Board item will include a description of the funding source, an overview of the program funded by the grant award, a summary of program expenditures, the source and details of any required matching funds, and a detailed description of contracts to be awarded using the grant funds. The recommendation for each grant award may be as follows:|
|That the Board authorizes the Superintendent to:|
|1.||accept a grant award including the funding source, grant award amount, name of program, and funding period;|
|2.||retain funds from the grant in an amount not to exceed the annually negotiated indirect cost rate, as allowed and approved by the Florida Department of Education; and|
|3.||direct Financial Operations to establish appropriations in the amounts approved by the granting agency and to be reported periodically to the Board.|
The use of grant monies for partisan political activities and for any discriminatory use is prohibited. All grant funds will be used according to the purposes and policies of the Board and the applicable State and Federal law. Each draw of grant monies shall be as close as administratively feasible to the related program expenditures.
The Superintendent may seek funds for purposes consistent with this policy and shall develop and update administrative procedures to implement this policy.
Grant Proposal Development
|A.||All grant proposals must support Board initiatives.|
|B.||For projects where grant funds will not cover the entire cost of project implementation, additional fund sources must be identified and documented.|
|A.||The administration of grants will adhere to all applicable Federal, State, local, and grantor rules and regulations, including the terms and conditions of the Federal awards, as well as Board policies and procedures.|
|B.||The Superintendent and/or Board Chair, if applicable, are authorized to sign related documents for grant administration, including documents required for submittal of grant proposals.|
|C.||Employee positions established through the use of grant funding shall terminate if and when the related grant funding ceases.|
|D.||Program reports including but not limited to audits, site visits, and both annual and final reports shall be provided to Grants Administration.|
|E.||All Federal funds received will be used in accordance with the applicable Federal law and regulations and the terms and conditions of the Federal award. Each draw of Federal monies shall be aligned with the established payment process (whether reimbursement, cash advance, or a combination). If funds are permitted to be drawn in advance, all draws will be equal in magnitude as closely as administratively feasible, to the magnitude of the related program expenditures. When restricted, such monies will be used to supplement programs and funding and not to supplant or replace existing programming or current funding.|
The financial management of grant funds shall be in compliance with all applicable Federal, State, local and grantor rules, regulations, and assurances as well as Board policies and administrative procedures.
The Superintendent shall provide for the following:
|A.||Identification, in Board accounts, of all grant awards received and expended and the programs under which they were received. For Federal programs and awards, identification shall include the Catalog of Federal Domestic Assistance (CFDA) title and number, Federal award identification number and year, name of the Federal agency and name of the pass-through entity, as applicable.|
|B.||Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements of the grant.|
|C.||Records that identify adequately the source and application of funds provided for Federally-funded activities. These records must contain information pertaining to Federal awards, authorizations, obligations, unobligated balances, assets, expenditures, income and interest and be supported by source documentation.|
|D.||Effective control over, and accountability for, all funds, property, and other assets. The Board must adequately safeguard all assets and assure that they are used solely for authorized purposes.|
|Further, the Superintendent shall:|
|1.||establish and maintain effective internal controls over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award;|
|2.||comply with Federal statutes, regulations, and the terms and conditions of the Federal award;|
|3.||evaluate and monitor compliance with statutes, regulations, and the terms and conditions of the Federal award;|
|4.||take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; and|
|5.||take reasonable measures to safeguard protected personally identifiable information and other information the Federal awarding agency or pass-through entity designates as sensitive consistent with applicable Federal, State, local, and tribal laws regarding privacy and obligations of confidentiality.|
|E.||Comparison of expenditures with budget amounts for each Federal award.|
|F.||Recordkeeping and written procedures to the extent required as may be required by Federal, State, local and grantor rules, and regulations pertaining to the grant award and accountability, including, but not limited to, the following areas:|
|3.||conflict of interest;|
|6.||conducting technical evaluations of proposals and selecting recipients;|
|7.||compensation and fringe benefits; and|
|G.||Disclosure of any potential conflict of interest and all mandatory violation disclosures potentially affecting the Federal award/grant to the Federal awarding agency or pass-through agency in accordance with applicable Federal policy.|
|H.||Insurance coverage for real property and equipment, if applicable, for such property owned by the Board.|
Program income means gross income earned by a grant recipient that is directly generated by a supported activity or earned as a result of the Federal award during the grantís period of performance.
It includes, but is not limited to, income from fees for services performed, the use or rental of real or personal property acquired under Federal awards, the sale of commodities or items fabricated under a Federal award, license fees and royalties on patents and copyrights, and principal and interest on loans made with Federal award funds. Interest earned on advances of Federal funds is not program income. Except as otherwise provided in Federal statutes, regulations or the terms and conditions of the Federal award, program income does not include rebates, credits, discounts and interest earned on any of them. Additionally, taxes, special assessments, levies, fines and other such revenues raised by a recipient are not program income unless the revenues are specifically identified in the Federal award or Federal awarding agency regulations as program income. Finally, proceeds from the sale of real property, equipment, or supplies are not program income.
Unless it has received prior approval to use a different method or the terms and conditions of the grant authorize a different method, the deduction method of accounting for program income shall be used. Under the deduction method, program income is deducted from total allowable costs to determine the net allowable costs. Program income will only be used for current costs unless otherwise directed by the Federal awarding agency or pass-through entity.
34 C.F.R. 75.707, 76.563, 76.565, 76.707
2 C.F.R. 200.56, 200.71, 200.77, 200.80, 200.112, 200.302, 200.307
2 C.F.R. 200.309, 200.310, 200.313, 200.318-.320, 200.343(b)&(e)
Compliance Supplement for Single Audits of State and Local Governments
F.S. 1001.42, 1001.51
© Neola 2016