LOGIC: Logistics of Grants Internal Controls
The purpose of the LOGIC webpage is to provide resources to assist LEAs with certain internal control processes.
EDGAR: Education Department General Administrative Regulations
EDGAR Express Introduction - click this heading for information
If state rules or local policies are more restrictive than EDGAR, you must follow the most restrictive.
These EDGAR Express summaries were revised July 2021 to address changes based on the November 2020 revisions to the Uniform Guidance.
EDGAR Express Topics - click this heading to view topics
Documentation Checklists from TEA - click this heading to view checklists
Calendars of TEA Due Dates - click this heading for information
INTERNAL CONTROL RESOURCES
COSO - Click this heading for information
The Committee of Sponsoring Organizations of the Treadway Commission (COSO) provides frameworks and guidance on enterprise risk management, internal control and fraud deterrence.
2 CFR §200.303(a) includes COSO's "Internal Control Integrated Framework" as a suggested resource for internal control guidance.
Access the COSO "Guidance on Internal Control" webpage.
EDGAR - click this heading for information
GAO - click this heading for information
The U.S. Government Accountability Office (GAO) sets the standards for an effective internal control system for federal agencies in the Standards for Internal Control in the Federal Government, known as the "Green Book."
The Green Book may also be adopted by state, local, and quasi-governmental entities as a framework for an internal control system.
2 CFR §200.303(a) includes GAO's "Standards for Internal Control in the Federal Government" as a suggested resource for internal control guidance.
Access the GAO "The Green Book" webpage.
TEA - click this heading to view resources
USDE - click this heading for information
The United States Department of Education (USDE) developed an Internal Controls Tool Kit that includes:
- Use of Funds Guidance
- Self-Assessment Checklists
- Procurement Examples
- Internal Control Glossary
Access the USDE "Internal Controls" webpage.
SCHOOL FINANCE CODES
School Finance Codes - click this heading for information
TIME AND EFFORT (TIME DISTRIBUTION) RECORDS - FEDERAL REQUIREMENT
Time and Effort (Time Distribution) Records Overview - click this heading for information
Time Distribution Records are applicable to any employee paid in full or in part with federal funds.
Compensation charges to federal awards must be reasonable, accurate, allowable, and properly allocated.
Federal regulations require time distribution documentation to ensure that charges to each federal program reflect an accurate account of the employee's time and effort devoted to that program.
Time and Effort (Time Distribution) Records (Best Practice Recommendations) - click this heading for information
LEAs must have adequate internal controls to ensure charges to the Federal awards are reasonable, accurate, allowable, and allocable. The Uniform Guidance 2 CFR Part 200 is less prescriptive regarding time distribution documentation than previous EDGAR (Education Department Regulations) requirements.
As long as the LEA's internal controls and documentation meet the Standards for Documentation of Personnel Expenses illustrated in 2 CFR §200.430(i), the LEA has flexibility on how they comply with time distribution records.
Please review the Time and Effort information documents located under the "EDGAR Express Topics" heading in the "EDGAR" section of this webpage.
Best practice recommendations and sample forms created by ESC-20 are provided below. All the resources were updated July 2021. The Time and Effort Documentation Decision Tree from 2019 is in the process of being revised. The revised decision tree will be posted soon.
The Employee Schedule and Certification form, applicable to certain employees working on Multiple Cost Objectives, is accessed on TEA's Substitute System of Time and Effort Reporting webpage.
Resources and Sample Forms (Best Practice Recommendations) - click this heading to view resources
ESC-20 WORKSHOPS 2021-2022
Within the LOGIC webpage are resources developed, adapted, or acquired by ESC-20 from public websites and other public sources readily available in the public domain. No copyright is claimed for those materials.
ESC-20 and its affiliates and suppliers disclaim any representations or warranties that use of the LOGIC resources will satisfy or ensure compliance with any legal obligations or laws or regulations. The disclaimer applies to, but is not limited to, the Health Insurance Portability and Accountability Act of 1996 ("HIPAA"), the Gramm-Leach-Bliley Act of 1999, the Sarbanes-Oxley Act of 2002, or other Federal or State statutes or regulations.
Use of the LOGIC resources are entirely at the LEA's risk and does not guarantee that the LEA will not have an audit finding or questioned costs.
To the maximum extent permitted by applicable law, ESC-20, its affiliates, and suppliers disclaim all warranties, expressed or implied, including any warranty that the LOGIC resources are fit for a particular purpose, title, merchantability, data loss, non-interference with or non-infringement of any intellectual property rights, or the accuracy, reliability, quality, or content in or linked to the LOGIC webpage.
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