Equipment and Inventory

For the second semester of the fiscal year, semi-annual and blanket semi-annual certification forms will be collected by July 31st for the period beginning January 1st through June 30th.

For employees who are paid for additional work outside of contract hours and work on a single cost objective, a timesheet may be used for time and effort reporting. The timesheet must include the employee’s name, program/cost objective, time in/out, hours worked, employee’s signature and supervisor’s signature. The grant coordinator is responsible for collecting, maintaining and reconciling timesheets.

7. Personnel Activity Report (PAR): Employees who work with different student populations (multiple cost objectives) must support the distribution of their salaries or wages by completing personnel activity reports. These reports must reflect an after-the-fact distribution of actual activity, must account for the total activity for which the employee is compensated, must be prepared at least monthly, coinciding with one or more pay periods, and must be signed by the employee and direct supervisor. PARs will be due by the 15th of each month for the prior month’s activity. At least quarterly, comparisons will be made of the actual costs (based on monthly activity reports) to budgeted distribution. The grant coordinator is responsible for collecting, maintaining and reconciling

PARs.

Substitutes filling in for employees who are paid out of Federal funds will be charged to the same federal fund, as their duties and classroom populations will be the same as the employee completing the semi-annual certification or PAR.

8. Time and Effort Documentation During Extraordinary Circumstances: Employees who continue to be paid in full or in part with federal funds during a time of alternative work and learning arrangements must keep specific documents to demonstrate the amount of time they spend on grant activities.

Suggested areas of documentation include: a. Activities or monitoring that occur as it relates to remote learning and the federal program; b. Professional development that the employee takes to increase their knowledge to support the federal program; c. Planning for activities and monitoring that will occur when the employee reports back to work. d. Other activities that the employee is performing to continue compliance with the federal program.

9. Equipment: The District handles purchases for Federal and State grant expenses in the same manner it handles all expenditures. Since the controls are the same regarding federal funds, state funds, and general purchases, refer to the District’s Procurement Code for purchasing procedures and additional information. Equipment purchases with grant funds are initiated and approved by the Grant Coordinator. Grant personnel create a purchase requisition in the District’s accounting system using the grant account number and then it is routed in the system to the Grant Coordinator for approval. The Purchasing Department reviews for proper quotes or bids, if applicable, and create a purchase order. The purchasing clerk sends the purchase order to the vendor to order the item(s). All equipment is delivered to grant personnel. When items are received, grant personnel mark the items as received in the accounting system. Accounts Payable compares the PO to the invoice and processes the payment. All applicable equipment/inventory items are logged on the Inventory Control Form by grant personnel. The grant coordinator/director is responsible for identifying

equipment/inventory items, maintaining required documentation, and conducting the annual inventory. These forms are kept by fiscal year in the appropriate grant office.

Equipment purchases for $5,000 or over are maintained on the Fixed Asset/Deprecation Schedule by the Finance Office.

Equipment and Inventory Management 2 CFR Part 200

As a part of the purchasing policy and procedures, Greenwood School District 50 maintains an Equipment Management System in accordance with: • Detailed property records • Documentation of periodic physical inventory • Controls to prevent loss, theft and damage 2 C.F.R §200.62 , 2.C.F.R §200.313

Disposition Policy for Materials Purchased from Federal Programs

All non-consumable materials over 100.00 are part of the inventory system for Federal Programs. 1. As an item is received, it is tagged with a district tag number and entered into the inventory system at the District Office. For large quantity purchases that require an electronic bar code system, items are barcoded and inventoried annually at the school level with the current Media Center inventory software. 2. Monthly credit card reports or purchase orders are highlighted each month with items that require an inventory tag. The tag number is written on copies of these forms and scanned for easy cross reference. 3. Check out forms are submitted to individuals in possession of inventory item. All documentation for the item is scanned with the check-out form and filed electronically. (Check-out form, Purchase Order, Quotes, Invoices, Credit Card Report Form, and Account Detail Inquiry) 4. Each year on a specified date by the Federal Programs Department, a reconciliation process is completed for each school. A computer generated list is provided to the principals at the school level by the district for use in the inventory. 5. End of year reconciliation reports are provided by the Media Specialist at each school for other inventoried kits or books. 6. Any missing materials will be reported on a police report for documentation of loss.

During the year, any materials that are damaged should be reported to the Federal Programs Department. The item along with the appropriate form for disposal will be sent to the District Office. Any technology equipment that is damaged will be submitted to the IT Department for evaluation and final confirmation of disposal.

10. Contracted Services: In some instances it will be necessary to contract for services to carry out a specific objective. The grant coordinator/director is responsible for developing and awarding contracts. A W-9 Form is required from all vendors before any service is obtained. Stipends for contracted services must have documentation of work performed. Specific procedures for awarding contracts that are not exempt from procurement may be found in the District’s procurement manual.

All contracted services should be charged to a 300 level object. Contracts will include who will provide the services, what services will be provided, when the services will be provided and where