Page 5 - HCSD SOPandIC Manual

Accounting System Segregation of Duties ............................................................ 89
Controls for Obligations of Funds and Periodic Review of Accounts – A4, A5, A6 ................ 89
Over-Obligation of Funds - A4 ................................................................. 89

The district financial system provides safeguards that are automatic and guard
against over-obligation of funds/spending at the fund, function and object code
levels. The Office of Federal Programs monitors all purchases and works with
the schools to revise/amend plans as needed. ........................................... 89
Mis-Statement of Unliquidated Funds - A4 ................................................ 89
Duplicate Payments - A4 ........................................................................ 90

Periodic Review of Accounts - A5 ............................................................. 90
Alignment of Federal and District Budgets – A6 ......................................... 90
Separate Accounting for Federal Grants – A6 ............................................ 90

GRANT/SUB-AWARD APPLICATIONS K1, K2 ................................................. 92
Grant/Sub-award Program Application Development - K-1 .......................... 92
WITHIN DISTRICT ALLOCATIONS – TITLE I – .................................................... 94
AUDIT REQUIREMENTS – C1, C2 ................................................................ 96

Audit Resolution Corrective Action ........................................................... 96
Audit Resolution - C-1 ................................................................................. 96
Corrective Action Plan – C-2 .......................................................................... 96

BUDGETING AND ACTIVITIES – J1-J7 ...................................................... 97
Budget Preparation, Approval and Revisions – J1, J2 .................................. 97
Budget Amendments/ Revisions – J1, J5 ................................................... 99
COST EFFECTIVENESS AND SUSTAINABILITY .................................................. 99

COMPARABILITY – Title I – M1, M2 ........................................................ 101
DATA QUALITY/REVIEW PROCESS – O1 .................................................... 104
Personnel Listing ..................................................................................... 104

Homeless – Title I ............................................................................... 104
English Learners (EL) ................................................................................ 105
EQUITABLE SERVICES – N1 through N4 .................................................... 106

Identification of Private Schools ..................................................................... 106
Private School Eligibility – Title I ................................................................... 106
Eligible Students ..................................................................................... 106

Timely and Meaningful Consultation- N1 ........................................................... 107
Calculating Equitable Services- N2 ................................................................. 108
Providing Equitable Services to Teachers of Eligible Students .................................... 110
Appropriate Use of Equipment and Supplies Purchased with Funds for Equitable Services- N4 . 110

Complaint Process .................................................................................... 111

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Hinds County School District Standard Operating Procedures and Internal Controls Manual