Page 87 - HCSD SOPandIC Manual

TANF – Temporary Aid to Needy Families

FINANCIAL MANAGEMENT/FISCAL CONTROLS

The Hinds County School District (HCSD) shall expend and account for Federal/non-Federal grant funds
in accordance with State laws and procedures for expending and accounting for State Funds. The district
uses an accounting system that satisfies Federal requirements regarding the ability to track the use of
funds and permit the disclosure of financial results. The district has written procedures for determining
cost allowability and maintains effective control over all funds as indicated in the following procedures.
Reference Hinds County School Board (HCSB) Policy DFCAA.

ALLOWABLE COSTS/USE OF FUNDS – A1, A2

In compliance with Federal regulation 2 C.F.R. Part 200, the following procedures will be implemented to
ensure that federal funds are expended according to program requirements and cost principles as outlined
in 2 C.F.R. Part 200, Subpart E. All costs charged to a federal grant must be Allowable, Reasonable,
Necessary, and Allocable. Hence, the Hinds County Directors of Federal Programs (DoFP) will ensure
the oversight and compliance with C.F.R. Part 200 as follows:

1. Provide annual training for all relevant personnel, including Title I, Part A school principals
and school contacts to ensure a thorough understanding of the grant and cost principles.

2. Monitor and approve all requests for expenditures to ensure oversight and compliance with
C.F.R. Part 200 Subpart E - Cost Principals as well as all other requirements of the grant.

Approving Federal Programs Expenditures

All purchases made with Federal funds must meet the requirements of the grant as approved by the
funding agency. Title I expenditures must have a direct impact on improving student achievement,
therefore, principals are responsible and accountable for Schoolwide Program expenditures. All Title I
expenditures must be in the Schoolwide Plan/Comprehensive Support and Improvement/Targeted
Support and Improvement Plans (SWP/CS&I/TS&I), as applicable.

1. The school principal and/or the designated purchasing clerk/authority submits a requisition
electronically to their respective Offices of Federal Programs, i.e., Title, Exceptional Education,
Child Nutrition. All required purchasing information must accompany the request, i.e. quote(s),
System for Award Management (SAM) report, picture of equipment being requested, justification for
the purchase, if required. The requisitions are automatically routed to the appropriate DoFP for
review and approval.

2. The Directors of Federal Programs (DoFP) review the request, ensuring that:
• The purchase is aligned with the approved grant or district plan/SWP/CS&I/TS&I, IDEA,
CNA plans
• The expense is allowable

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