Q&A with LEA Team Accountants

EGAP – Set Asides & PPA Pages

ALSDE Contact List Contact Department/Area of Expertise Phone Number Email

Edmond Moore Federal Programs Director 334.242.8199 emoore@ALSDE.edu

Mark Ward 21st Century 334.242.8199 mward@ALSDE.edu

**All other FP Specialists Federal Programs # #

Mary Simon Career Tech 334.242.9111 msimon@ALSDE.edu

Phillip Cleveland Career Tech 334.242.9111 pcleveland@ALSDE.edu

Jerry Lassiter Transportation 334.353.8884 jlassiter@ALSDE.edu

Dennis Heard Supporting Programs 334.242.9747 dheard@ALSDE.edu

Ethan Taylor LEAPS/Unit Allocations 334.242.9755 etaylor@ALSDE.edu

Kimi Riggins EGAP Issues 334.242.9755 kriggins@ALSDE.edu

Terri Herrington SDE State Grants/Contracts 334.242.9774 terrih@ALSDE.edu

Gary Watson SDE Federal Grants/Contracts 334.242.9774 gwatson@ALSDE.edu

June Barrett CNP Director 334.242.1988 Jbarrett@ALSDE.edu

Barry Kachelhofer LEA Acct. Program Coordinator 334.242.9914 barryk@ALSDE.edu

Leah Johnston LEA Acct. Manager/EGAP Issues 334.242.9914 ljohnston@ALSDE.edu

Tina Kilpatrick IDC/File Upload Issues 334.242.9914 ckilpatrick@ALSDE.edu

LaVerne Williams Indirect Cost 334.242.9914 lcox-williams@ALSDE.edu

Randy Holman Fund Allocations 334.242.9914 rholman@ALSDE.edu

Jason Mann Fund Allocations 334.242.9914 jmann@ALSDE.edu

Nancy Smith Fund Requests/Debt Payments 334.242.9914 nsmith@ALSDE.edu

Brady Vaughn MOE/Excess Cost 334.242.9914 bvaughn@ALSDE.edu

Paul Gay Monitoring 334.353.1396 pgay@ALSDE.edu

# - see EGAP for Specialists assigned to your system in e-gap

SDE Contact List

ALSDE New Website

LEA Accounting

LEA Accounting - Documents

LEA Accounting – Documents (cont.)

• Desk Reviews (Budget, Financial, and Indirect Cost)

• Accounting Manual

• Financial Statement Supplemental Reports and Exhibits

• Cover Pages

• Flexibility Form

• Allocations

• Leverages Funds Schedules

• Indirect Cost Proposal Documents

Waiver Letters

• 10% Variance Request Letter – (10% overage by major program code)

• 15% Variance Request Letter – (carryover amount for this program exceeds the allowed 15%)

• Negative Fund Balance Waiver Request Letter – (letter addressed to Dr. Pouncey)

Common SDE Edits

Common SDE Edits

• Transfers In not equal to Transfers Out.

• IDC Revenues does not equal IDC Expenses.

• CNP Revenues for each revenue code do not match.

• Expenditures encumbered in prior fiscal year not coded to appropriation year “9” in current year.

• Maintenance of Effort not met.

• Actual beginning fund balances do not reconcile to the prior year ending fund balance.

• Actual expenditures exceed budget by more than 10% by major program code in federal fund sources.

Common SDE Edits

• Expenditures less than $50,000 coded to object code 51X.

• Expenditures more than $50,000 coded to object code 7XX.

• Salaries paid in federal fund sources that were not budgeted.

• 10% variance by major program function code.

• Proof of prior written approval from State CNP Program Administrators for expenses coded to object codes 540-590.

• Indirect Costs budgeted to object code 910 exceeds Indirect Costs Earned.

• Required paperwork not included in packet sent to SDE.

Preventative Steps to Avoid Edits

Run your Error Report correct your critical errors and investigate all warnings.

Thoroughly complete your desk reviews.

Run the reports for Maintenance of Effort (MOE), Excess Cost, Fund Source Financial, and Indirect Cost Earned vs Budgeted

SDE approvals in EGAP (Final Budget & Financials)

Double-check documents prior to sending to SDE to ensure all required documents are included.

Include any necessary waiver letters with your initial financial packet.

Report Examples

Important Due Dates

• September 15th – Original Budget

• November 1st – General Purpose Financial Statements

• January (after GPFS approved) – Amendment One with carryover

• June 15th – Final Budget Amendment

ES-2 Deadlines: • February 17, 2011 Memo

• Request up to 5 Days after the 1st of the month

• Best Practice: Request the last week before the month begins

LEA Transaction Register FY Coding

Monitoring – Items needed when performing a

Compliance Review

Compliance Monitoring Office Contact Information

Compliance Monitoring Coordinator

• Paul Gay

• pgay@alsde.edu

• 334-242-9728 Office Phone

Team Accountant

• 334-242-9914

Administrator Assistants

• Donna Cannon

• dcannon@alsde.edu

• 334-353- 5056 Office Phone

• Cindy Colquitt

• cindyc@alsde.edu

• 334-242-9728 Office Phone