POLICY Bureau Of Juvenile Justice (BJJ) Facilities Must Maintain ...
JR4 461
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FEDERAL GRANT EXPENDITURES
JRB 2008-002
4-1-2008
POLICY
Bureau of Juvenile Justice (BJJ) facilities must maintain an accurate
and complete account of all education federal grant expenditures in
conformance with their approved project plan.
PURPOSE
This policy ensures that federal grant monies are spent appropriately
and are documented in accordance with generally accepted accounting
principles.
DEFINITIONS
None.
RESPONSIBLE
PARTY
Designated in the facility standard operating procedure.
PROCEDURE
Facilities providing on-site educational services are required to develop
and implement standard operating procedures (SOPs) relating to the
receipt and disbursement of federal grant funds. At a minimum, these
SOPs must contain the following requirements:
•
All grant expenditures must comply with federal funding guidelines
and legal requirements as provided by the BJJ education unit.
•
Documentation for all expenses is maintained and separated by
funding source.
•
All expenditures are recorded on the Expenditure Registry form
approved by the BJJ Education Unit. Allowable expenses are
recorded and deducted from the approved cost centers column.
•
Deviations from approved cost center allocations require the:
••
Submission of an amendment within the funding cycle of the
grant to both the BJJ grant coordinator and funding agency,
and
••
Approval of the BJJ grant coordinator and funding agency.
•
A separate expenditure registry is maintained for each funded
project.
•
At the end of each month, a cumulative balance is calculated and
recorded in the appropriate columns for cost centers and the total
grant award.
•
Cumulative monthly expenditure registries are sent electronically
to the appropriate BJJ staff, i.e. grant coordinator, Education
Director, and fiscal analyst, by the 20th of each month.
AUTHORITY
Individuals With Disabilities Education Improvement Act of 2004, 20
USC 1400 et seq.
EDUCATION
STATE OF MICHIGAN
DEPARTMENT OF HUMAN SERVICES
JR4 461
2 of 2
FEDERAL GRANT EXPENDITURES
JRB 2008-002
4-1-2008
Elementary and Secondary Education Act of 1965 [as amended by the
No Child Left Behind Act of 2001], 20 US. 6301 et seq.
Adult Education and Family Literacy Act of 1998, 20 USC 1201 et seq.
Carl D. Perkins Vocational and Technical Education Act of 1998, 20
USC 2301 et seq.
EDUCATION
STATE OF MICHIGAN
DEPARTMENT OF HUMAN SERVICES
Document Outline
