Charging employee salaries to federal programs
U.S. Department of Education issued a fact sheet responding to FAQs related to the use of grant funds during COVID-19. These FAQs address compensation, travel, and conference costs that are otherwise allowable costs under applicable program statutes and regulations.
For more information, refer to Coronavirus fact sheet fiscal questions.
Also, it is allowable to continue to charge salaries and benefits for special education staff teleworking and staff not working using IDEA Part B funds following the district’s policy of paying salaries from all funding sources, federal and non-federal. Staff would be paid from the same funding sources similarly as before the COVID-19 crisis and supported by time and effort documentation.
For more information and a Q&A, refer to the MDE’s memo 012, Use of Federal Title Funds During Mandated COVID-19 Closure
Federal Funding for Technology
MDE issued a waiver for all schools for Title funding that allows schools flexibility in Title spending for students and teachers for technology purchases. Specifically, the waiver allows schools flexibility for:
Title I Funds:
Title IIA Funds:
Title IV Funds:
For more information, refer to MDE’s memo 021, Flexibility in Title Funds for Technology
For more information, go to:
Accounting for USDA Unanticipated School Closure SFSP Funds
All revenues and expenditures during food service operations of the USDA Unanticipated School Closure Summer Food Service Program (SFSP) should be tracked and reported to the Summer Food Service Program grant code 858 in the Food Service Fund (Fund 25). These expenses will need to flow to the “All Other Programs” column on the FID School Meals Report. Coding to SFSP grant code 858 will accomplish that.
For more information see State School Aid Update April 2020
See all MDE memos related to updates for COVID-19: MDE COVID-19 Updates
Special Note Related to GASB
The Governmental Accounting Standards Board (GASB) has also been providing updates due to concerns with the COVID-19 pandemic. GASB is reviewing a proposed Statement that would postpone the effective dates of provisions in certain pronouncements. The proposal has tentatively identified provisions that became effective or will become effective for reporting periods beginning after June 15, 2018, through Statement No. 92, Omnibus 2020, and Implementation Guide No. 2019-3, Leases. Particularly for schools, this is important as that includes Statement No. 84, Fiduciary Activities, and Statement No. 87, Leases.
Our Governmental Audit team at Hungerford Nichols CPAs + Advisors will continue to monitor GASB changes and let you know when something has been finalized.