Pasadena Independent School District

Grants

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Grant Personnel:

Grant Writing Department:

Olivia Smith-Daugherty: Executive Director - (713) 740-0865

Rikitra Stewart: Technical Assistance Compliance Coordinator - (713) 740-0868

Erin Comeaux: Grant Technical Assistance Coordinator - (713) 740-0038

Accounting Department:

Bethany Jordan: Director of Budget - (713) 740-0004

Cassi Thomason: Lead Staff Accountant - (713) 740-0015

Terri Long: Staff Accountant - (713) 740-0948

Jennifer Smith: Staff Accountant – (713) 740-0018

The Grant Writing Department should be contacted upon the receipt of a grant award or donation.

Grants are also called “Special Revenue Funds”. These funds allow us to account for specific revenue sources, which are legally restricted to expenditures for specific purposes. Below is a list of grants that have been applied for and awarded. These funds must be renewed each year and since the grant year may not match the Fiscal year, the grant year must be indicated in the account code. If the grant year is 2017-2018, then there must be an 18 in the activity code. The year in the activity code changes with each grant year.  The activity codes MUST be used on any document requiring coding including the RQ10, PO20, PS33 and journal entry requests.

Example: 263.18.001.LEP. It is very important to have the correct grant year in the activity code.

263 = the general ledger fund/company

18 = fiscal year of the grant

001 = the general ledger responsibility code

LEP = the program or department code

Grant/Special Revenue Funds

For the grants below all goods and services must be encumbered, received and paid by the ending date. Payment requests for goods, services and travel must be incurred during the grant period. With these funds items cannot be paid or expensed ahead of time.  Certain items can be charged to a prepaid account and then expensed when the event has taken place.

Federal Funds (200-289)

Federal funds are received either directly from the federal government or through TEA.

State Funds (380-429)

State funds are received from state agencies or through TEA.

Local Funds (460-499)

Local funds are donations received from corporations, local businesses or other organizations that require funds to be spent for a specific purpose.

*Grant handled by the Grant Writing Department

Budget Amendment Request

The Accountant assigned to your grant will set up your budget in the financial software as it is on the grant application. If a change in your program is needed, please review the grant application to determine if a budget amendment is needed with grantor and financial software or just in the financial software. You can contact the grant administrator or grant manager or grant writing department if you have questions about whether or not you need a budget amendment with the grantor.  Budget Amendments needed in the financial software must be signed by the grant administrator and/or grant manager.  Please use the budget form that is for the activity codes. "Budget Amendment - Lawson Activities (Excel)".  Please run an AC295 or Crystal report before preparing a budget amendment, you cannot move more than the budget amount.

Budget amendments with TEA must be done 90 days before the ending date of the grant.

Expenditures

Grant funds can only be expended as written in the grant application. The grant application is a binding legal contract. Therefore all expenditures must follow district procedures, must be for activities defined in your application and follow the grantor’s guidelines. It is the responsibility of the grant administrator or grant manager to understand what is in the grant application and that the grantor’s guidelines are being followed.  All grants are required to follow district purchasing guidelines, which include state and federal regulations, along with the grantor’s guidelines.  All grants are required to budget for the district's portion of Medicare (1.45%) account 6141 and Teacher Retirement (11%) account 6146.

Grant funds that are required to follow EDGAR compliance must meet the following elements on each expenditure and include such documentation on the Grant Compliance Form.

• A cost must be allowable
• A cost must be reasonable
• A cost must be necessary
• A cost must be allocable, the charge to the grant is in proportion to the value received by the grant

All encumbrances and expenditures of funds must occur within the beginning and ending dates of the grant, which is listed on the grant application or Notice of Grant Award. Also all goods must be received and all services must be rendered between the beginning and ending dates of the grant.  All encumbrances must be paid or closed on or before the ending date. Any PO’s not closed will be the campus/department’s responsibility to cover those costs. Travel guidelines are different for grant funds; please check the Business Office Procedure Manual in the Travel Guidelines section there is a portion for Travel using Federal Funds.

Expenditure Reports

Federal, State and some Local grant expenditure reports will be prepared and filed by in a timely manner as appropriate for the grant.  Grantees must adhere to report due dates. Final payments are contingent upon completion of the Final expenditure report and the program reports and documents, submitted by the grant administrator and/or grant manager.

ISD