Page 90 - HCSD SOPandIC Manual

reports at least semi-annually. Any discrepancies are addressed and corrected immediately via journal
entries and/or budget corrections

Duplicate Payments - A4
1. The Federal Programs Director and/or the Federal Programs Administrative Assistant (FPAA)
perform a periodic review of one or more of the following:
• Outstanding purchase orders to determine status
• Outstanding purchase order reports to examine purchases with the same total costs
• Purchase orders by vendor reports to examine close or duplicate invoice numbers, close or
duplicate purchase order numbers, close or same invoice amounts (to be added during the 2019
school year.)

Periodic Review of Accounts - A5
The flexibility of the MUNIS system allows the DoFP to view at any time the expenses charged against a
line item.

1. The DoFP and/or designee performs, at least semi-annually, review of all budgets with the Business
Services office designee to determine that all transactions, including refunds, refunds from prior
years, recoded transactions, outstanding checks, etc. are accurately recorded to the appropriate grant.
Any discrepancies are addressed and corrected immediately.

2. The DoFP and/or designee perform a monthly review, at the time of Request for Cash, of all accounts
to ensure that: 1) expenses are attributed to the correct funding year.; 2) expenses, especially salaries
and benefits, are attributed to the correct organization and grant program, (district, school, Federal,
School Improvement, Exceptional Services), and that such benefits are charged at the appropriate
percentages of pay. Any discrepancies are addressed and corrected immediately.

3. The salary and benefits line items in MUNIS should be reviewed, at least semi-annually, by the
appropriate director of Federal programs to ensure that persons charged to these line items are the
approved federally paid personnel. Any discrepancies are addressed and corrected immediately (i.e.,
journal entries).

Alignment of Federal and District Budgets – A6
Federal awards are bestowed by the grant fund year and it is imperative that funds are identified by the
grant fund year in order to ensure that these funds are allowed and expended within the timeframes
specified by the award. The Federal Programs Director (FPD) reviews all grant budgets each month in
preparation for the monthly draw down. Additionally, the FPD and/or designee perform a formal review
of all budgets, at least by the close of the fiscal year, at the fund, function and object code levels by
funding year, to verify alignment with the approved grant application and/or revisions.

Separate Accounting for Federal Grants – A6
The district will use and maintain within its accounting system the agreed upon Uniform System of
Accounts organization codes designated for Federal accounts, i.e., Title I – 2211, Title II – 2511; Title IV
– 2811, IDEA - 2610, Preschool - 2620, Child Nutrition – 2110, etc...

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