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FEDERAL FUNDS

Acceptance of Federal Funds

TSBVI is eligible to apply for and receive federal funds from a variety of funding sources, including the Elementary and Secondary Education Act (ESEA) including ensuing amendments, the Individuals with Disabilities Education Act (IDEA), the Medicaid School Health and Related Services (SHARS) program, and the Free and Reduced Meal Program.  Neither the TSBVI Board of Trustees nor the School’s administrators shall contract with or accept money from an agency of the federal government or indirectly through a state or local governmental entity except according to rules and regulations prescribed by the General Appropriations Act of the State Legislature and the Accounting Policies prescribed by the State Comptroller of Public Accounts.

Employee Benefits

Any federal funds received which will pay all or part of an employee's salary shall also provide funding for the payment of all employee benefits, including, but not limited to, retirement contributions, employee insurance, O.A.S.I. benefits, benefit replacement pay, unemployment compensation benefits and worker's compensation.   General Appropriations Act, Article IX

Responsibility

The TSBVI Director of Accounting shall assure that reimbursement of the appropriate state agency occurs for these employee benefits in the manner and time prescribed by these agencies.  General Appropriations Act, Art. IX

EDUCATION DEPARTMENT GENERAL ADMINISTRATIVE REGULATIONS (EDGAR)

The Education Department General Administrative Regulations (EDGAR) are federal regulations for administering discretionary and formula grants awarded by the U.S. Department of Education (DOE).

Uniform Guidance

The Uniform Guidance (2 C.F.R. Part 200) established uniform administrative requirements, cost principles, and audit requirements for federal awards to TSBVI as a non-federal entity.  It is intended to streamline and consolidate government requirements for receiving and using federal awards so as to reduce administrative burden and improve outcomes.

The Uniform Guidance is effective for new and continuation awards issued on or after December 26, 2014.  The regulations do not affect grant funds awarded prior to December 26, 2014, unless funds made available under those grants are carried forward into a new federal fiscal year or a continuation grant.

2 C.F.R. 200.100

General Compliance

The School is responsible for complying with all requirements of the federal award.  2 C.F.R. 200.300(b)

Conflict of Interest

The School must disclose in writing any potential conflict of interest to the DOE or TEA in accordance with applicable DOE policy.  2 C.F.R. 200.112

Mandatory Disclosures

The School must disclose, in a timely manner, in writing to the DOE or TEA all violations of federal criminal law involving fraud, bribery, or gratuity violations potentially affecting the federal award.  Failure to make required disclosures can result in any of the remedies described in 2 C.F.R  200.338 (Remedies for noncompliance), including suspension or debarment.  2 C.F.R. 200.113

GENERAL PROCUREMENT STANDARDS

The School must use its own documented procurement procedures which reflect applicable state laws and regulations governing the School as a state agency, provided that the procurements conform to applicable federal law and the standards identified in the Uniform Guidance.

CONTRACTS SUPPORTED BY FEDERAL FUNDS

The School must maintain oversight to ensure that contractors perform in accordance with the terms, conditions, and specifications of their contracts or purchase orders.

The School must maintain written standards of conduct covering conflicts of interest and governing the actions of its employees engaged in the selection, award, and administrations of contracts. No employee, officer, or agent may participate in the selection, award, or administration of a contract supported by a federal award if he or she has a real or apparent conflict of interest. A conflict of interest arises when the employee, officer, or agent, any members of his or her immediate family, his or her partner, or an organization that employs or is about to employ any of these parties, has a financial or other interest in or a tangible personal benefit from a firm considered for a contract. The officers, employees, and agents of the School must neither solicit not accept gratuities, favors, or anything of monetary value from contractors or parties to subcontracts. However, the School may set standards for situations in which the financial interest in not substantial or the gift is an unsolicited item of nominal value. The standards of conduct must provide for disciplinary actions to be applied for violations of such standards by officers, employees, or agents of the School.

ETHICAL CONSIDERATIONS

TSBVI Board Policy CDCA sets forth the ethical considerations for the acceptance of gifts. The School's employees and Board members shall neither solicit nor accept gratuities, favors, or anything of monetary value, from contractors or parties to sub-agreements. Education Code 30.022(d), 7 CFR 3016.36.

SUSPENSION AND DEBARMENT

The School and its contractors are subject to non-procurement debarment and suspension regulations at 2 C.F.R. Part 180. These regulations restrict awards, sub-awards, and contracts with certain parties that are debarred, suspended, or otherwise excluded for or ineligible for participation in federal assistance programs or activities. 2 C.F.R. 200.205(d), .212

FINANCIAL MANAGEMENT AND INTERNAL CONTROLS

The School’s financial management systems, including records documenting compliance with federal statutes, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions.  The School must establish and maintain effective internal control over the federal award that provides reasonable assurance that the School is managing the federal award incompliance with federal statutes, regulations, and the terms and conditions of the federal award. 2 C.F.R.200.302-303

Deposit

Federal funds, including unexpended balances, shall be deposited to and expended from the specific appropriation item identified under the School's appropriation bill pattern.  General Appropriations Act, Article IX

Expenditure

No federal funds may be expended for strategies or functions other than those which have been reviewed by the Legislature and authorized by specific language or encompassed by the School's budget structure.  General Appropriations Act, Article IX

Adopted:          1/11/80

Amended:        9/10/82, 11/11/83, 5/29/87, 3/25/94, 11/15/96, 3/26/02, 11/21/03, 6/5/15, 11/18/16

Reviewed:        4/3/09