Federal Grant Funds Management Policy 3280

Federal Grant Funds Management Policy 3280

Purpose

The Board of Trustees of the Eastern North Carolina School for the Deaf (ENCSD) recognizes that federal grant funds provide critical resources to support students, including students with disabilities, and to enhance instructional, residential, and operational programs.

The purpose of this policy is to ensure that all federal grant funds received by ENCSD are administered in compliance with applicable federal and state laws and regulations, board policy, and fiscal accountability standards, and that such funds are used effectively, efficiently, and solely for authorized purposes.

I. Legal Authority

This policy is adopted in compliance with applicable federal and state laws and regulation, including but not limited to:

  • 2 C.F.R. Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards
  • Individuals with Disabilities Education Act (IDEA), 20 U.S.C. §1400 et seq.
  • Elementary and Secondary Education Act (ESEA), as amended by the Every Student Succeeds Act (ESSA)
  • 34 C.F.R. Parts 76, 200, and 300
  • North Carolina General Statutes Chapter 115C
  • Fiscal and program guidance issued by the North Carolina Department of Public Instruction (NCDPI)

II. Board Commitment and Guiding Principles

The Board of Trustees is committed to ensuring that:

  1. Federal grant funds are used only for allowable, reasonable, and necessary purposes consistent with the intent of each grant program.
  2. Federal funds supplement, and do not supplant, state, and local funds.
  3. ENCSD maintains effective internal controls to safeguard federal funds and federally funded property.
  4. Federal grant activities are implemented with fidelity to statutory, regulatory, and programmatic requirements.
  5. Accurate records are maintained and retained in accordance with federal and state requirements.

III. Administration of Federal Grants

  1. The Superintendent is responsible for the overall administration and supervision of all federal grant programs and shall ensure compliance with applicable laws, regulations, and Board policies.
  2. The Superintendent or designee shall:
    1. Ensure timely submission of grant applications, assurances, plans, and reports;
    2. Establish and maintain internal controls for federal grant management; 
    3. Assign responsibility for programmatic and fiscal oversight of each grant;
    4. Ensure coordination among instructional, residential, and operation programs; and 
    5. Develop administrative regulations and procedures necessary to implement this policy.

IV. Fiscal Management and Internal Controls

  1. All federal grant funds shall be managed in accordance with the Uniform Guidance (2 C.F.R. Part 200) and applicable state fiscal requirements.
  2. ENCSD shall maintain written procedures addressing, at a minimum:
    1. Allowability and allocability of costs;
    2. Procurement and contracting standards;
    3. Budget control and monitoring;
    4. Time and effort documentation, when required;
    5. Inventory and property management for federally funded equipment and supplies; and
    6. Record retention and access.
  3. Purchasing, inventory, and property management related to federal grants shall comply with Board policies governing ethics, purchasing, fiscal management, and use of equipment, materials, and supplies.

V. Program-Specific Requirements

  1. Individuals with Disabilities Education Act (IDEA)

ENCSD shall administer IDEA funds in accordance with federal and state law to ensure that eligible students with disabilities receive a free appropriate public education (FAPE), including special education and related services provided through individualized education plans (IEPs).

  1. Other Federal Grants

ENCSD shall administer all other federal grant programs in accordance with their respective statutory, regulatory, and programmatic requirements.

VI. Monitoring, Audits, and Corrective Action 

  1. ENCSD shall cooperate fully with all federal and state monitoring, audits, and reviews of federal grant programs.
  2. The Superintendent or designee shall ensure timely response to monitoring findings and implementation of corrective actions as required.
  3. The Board shall be informed of significant audit findings or compliance issues related to federal grant funds.

VII. Record Retention

All records related to federal grant funds, including fiscal, programmatic, inventory, and property records, shall be retained in accordance with federal grant requirements and North Carolina records retention schedules, whichever is longer.

VIII. Noncompliance

Failure to comply with federal grant requirements may result in disallowed costs, repayment of funds, loss of funding, or other sanctions.  ENCSD shall take appropriate corrective and disciplinary action consistent with Board policy and applicable personnel standards.

Legal References

  • 2 C.F.R. Part 200
  • 20 U.S.C. §1400 et seq. (IDEA)
  • 20 U.S.C. §6301 et seq. (ESEA/ESSA)
  • 34 C.F.R. Parts 76, 200, 300
  • N.C. Gen. Stat. Chapter 115C
  • NCDPI Federal Program Monitoring Guidance
Policy