Page 6 - HCSD SOPandIC Manual

EQUIPMENT/PROPERTY MANAGEMENT (F1- F9) .............................................. 113
FIXED ASSET DATABASE ........................................................................ 113
FEDERAL PROGRAMS INVENTORY PROCEDURES – (F3; F4) ............................. 113

INDIRECT COST – I1 ................................................................................. 114
Calculation and Payment – Title I ................................................................... 114
PROCEDURES FOR OVERPAYMENT INDIRECT COSTS – I2 ............................... 115

INTERNAL CONTROLS – D1 through D3 ........................................................... 115
Policy DIAB............................................................................................. 115
Checks and Balances – D1 ........................................................................... 115
Protections Against Waste, Fraud and Ab ............................................................. 116

MAINTENANCE OF EFFORT (MOE) – L1 ......................................................... 117
Calculation............................................................................................ 117

Failure to Meet MOE ................................................................................ 117
PERIOD OF AVAILABILITY OF CARRYOVER – B1 ............................................. 118
Limitations – Title I .................................................................................. 118
Use of Carryover Funds .............................................................................. 118

Waiver ................................................................................................ 119
PERSONNEL - G1 ..................................................................................... 120
Time and Effort ...................................................................................... 120

Personnel Activity Report (PAR) – G2 .............................................................. 121
Semi-Annual Certification of Duty – G3 ............................................................ 121
Fringe Benefits – G4 ................................................................................. 121
PROCUREMENT - H1 through H11 .................................................................. 122

Contractor Oversight ................................................................................. 122
Procurement Files/Records .......................................................................... 122

Avoidance of Purchases or Unnecessary or Duplicative Items ..................................... 122
Procurement File Completeness (H-4) .............................................................. 122
Contractor Oversight (H-6, H-7, H-8, H-9) ......................................................... 122
Procurement File/Records (H-10) ................................................................... 123

Suspension and Disbarment (H-11) ................................................................. 123
GENERAL FISCAL REQUIREMENTS .............................................................. 124
Obligation and Liquidation of Funds – P1 .......................................................... 124

Draw Downs – Title Funds – P2, P3 ................................................................ 124
Supplement Not Supplant State and Local Funds – Q1 ............................................. 125
Title I Administrative Funds – Q2 ................................................................... 125
Transfers to Cost Pool – Q3 ......................................................................... 125

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Hinds County School District Standard Operating Procedures and Internal Controls Manual