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 Express Introduction - click this heading for information
If state rules or local policies are more restrictive than EDGAR, you must follow the most restrictive.
EDGAR Express Topics - click this heading to view topics
EDGAR Mini-Sessions Schedule - click this heading to view
Documentation Checklists from TEA - click this heading to view checklists
Calendars of TEA Due Dates - click this heading for information
Monthly calendars are posted to help LEAs stay informed of various TEA due dates and deadlines.
The calendars include deadlines obtained from TEA listserv emails, TEA correspondence letters, and TEA's webpage. Although the calendars cannot capture every due date and deadline, the calendars are fairly comprehensive in regards to fiscal and programmatic dates.
Each month's calendar covers the 1st of the month to the 15th of the following month, to provide an overlap of dates.
Two Calendar Versions:
- "At a Glance" version: Lists due dates and deadlines, with links to the To Administrator Addressed letter, when applicable
- "Detailed" version: In addition to the features of the "At a Glance" version, the Detailed version also includes text from listserv emails, when applicable
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.
Time and Effort (Time Distribution)
Time and Effort Federal Requirement - 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 Best Practices - 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.
Best practice is to follow the previous EDGAR documentation standards of 2 CFR §225 (OMB Circular A-87), with modifications.
Sample forms for Single Cost Objective and Multiple Cost Objective employees are available below, as well as sample Extra Duty Pay Agreement form, Supplemental Pay Agreement form, job description guidelines and sample template.
Resources and Sample Forms - click this heading to view resources
ESC-20 Workshops 2019-2020
ESC-20 Is Here to Help
ESC Region 20 will continue to be open with limited staff onsite. However, our ESC-20 Maple Conference Center will remain closed. We remain committed to you and your needs through this unprecedented situation and we will continue to provide professional development to you.
Our consultants are in the process of converting many of our in-person workshops to an online format.
Please continue to check our website and social media messaging for the latest information. We have created a dedicated webpage specifically for resources related to digital learning and COVID-19 at: www.esc20.net/covid19-resources/
We thank you for your support as we continue to work together as a community to stay safe and healthy.
Once again, we appreciate your patience while we adjust our approach to support our educational community.
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.
Phone: (210) 370-5378
Fax: (210) 370-5755
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