GDOE meets with key ED officials to discuss GDOE's high-risk designation, guidance for the removal of special conditions, and GDOE's Comprehensive Corrective Action Plan. The meeting was held in lieu of a cancelled on-site visit from ED Risk Management Services.
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Designation
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Specific Conditions
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ED Letters
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REP
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Presentations
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high risk grantee
Innumerable shortcomings, a weak internal control environment, poor accountability of federal funds, and failing to complete single audit requirements for fiscal years (FY)’s 1998 to 2002, raised significant concerns with the U.S. Department of Education (ED). There was no assurance federal funds were properly expended and accounted for. As of Federal Fiscal Year (FFY) 2003, ED designated the Guam Department of Education (GDOE) a High Risk Grantee subject to Special Conditions for all federally funded programs it administers.
Responsibilities and requirements of GDOE
The responsibilities and requirements of GDOE in working with the Agent under the GDOE FFY 2023 specific conditions are as follows:
- GDOE must notify ED when any dispute arises and remains unresolved between the Agent and GDOE concerning the implementation or continuation of the contract with the Agent, or the implementation of activities supported by ED grants, including the financial management of grant funds. GDOE agrees that ED may assist in the resolution of any such unresolved dispute and agrees to cooperate with any requests from ED for additional information related to the dispute and to participate in conference calls with the Agent and ED. This does not preclude GDOE and the Agent from including formal dispute resolution mechanisms in their contract.
- GDOE must expend Federal and matching funds only for costs that are allowable under the respective grant programs, in accordance with the regulations and cost principles in 2 CFR Part 200, Subpart E. Additionally, for purposes of the Consolidated Grant, GDOE must expend Federal and matching funds only for allowable costs under, and included in, each Department-approved Consolidated Grant plan applicable to the fiscal year in which the costs were obligated. GDOE acknowledges that the Agent has the responsibility to ensure that Department funds are used only for allowable costs, including costs that are necessary, reasonable, and allocable to the respective grants as required by 2 CFR Part 200, Subpart E, and that are procured in accordance with applicable procurement requirements in 2 CFR §§ 200.318 200.327. Where there is a question as to whether a cost is allowable, the Agent must raise this question with GDOE and, if the Agent deems it necessary, may also request assistance from the Department in determining the allowability of any expenditure.
- GDOE must coordinate the timing of drawdowns and disbursements with the Agent to ensure that payments to staff, vendors and providers are prompt and timely. To the extent feasible, GDOE must draw down funds in a timely manner so that funds under the grants are deposited to the separate bank account on the same day that funds are drawn from the account to liquidate obligations under the grants. GDOE, as appropriate and at the Agent’s direction, must draw down sufficient funds under a grant to cover each approved request for payment.
- GDOE must charge its grants only for costs resulting from obligations that were properly made during the period of availability for the funds, including any carryover period. To ensure against the lapsing of Department funds, GDOE must provide the Agent with the amount and nature of all obligations in a timely manner to ensure that obligations are liquidated no later than 120 days after the end of the funding period, or during any extension of that period authorized by the Department, in accordance with 2 CFR § 200.344(b).
- GDOE must establish and maintain an effective process for tracking and reporting time and effort spent by all employees whose salaries are paid under Department grants, including, but not limited to, maintaining accurate and up-to-date employee staffing lists and notices of personnel actions, distributing time among different funding sources for split-time employees, making timely and accurate adjustments to time and effort information entered into the payroll system, and properly allocating salary costs among Department grants based on records that accurately and properly record the distribution of each employee’s work on multiple cost objectives, the time the employee attends work, and, for those employees who work on a single cost objective, semiannual certifications. GDOE must carry out these responsibilities consistent with Federal requirements in 2 CFR Part 200, Subpart E, and more specifically, 2 CFR §§ 200.430 and 200.431.
- GDOE must ensure that within 24 hours of receipt of a vendor’s invoice from the Agent, GDOE staff must (i) accept or reject the goods or services, and, if accepted, (ii) draw down funds for the vendor payment for deposit into the separate bank account maintained by the Agent.
- GDOE must work with the Agent to ensure that all tangible personal property procured under Department grants is managed in accordance with the requirements of 2 CFR §§ 200.313(a) and (c)-(e) to ensure that such property is properly inventoried, maintained, and stored to prevent loss, damage, or theft of such property.
- GDOE may include any other terms in the contract with the Agent, consistent with those above, as are necessary to ensure timely liquidation of all Department funds; timely payment to staff, providers and vendors; and general financial management consistent with applicable Federal regulations and Department grant awards.
GDOE IS SUBJECT TO SPECIFIC CONDITIONS FOR ALL FEDERAL EDUCATION PROGRAMS IT ADMINISTERS.
Title 2 of the Code of Federal Regulations § 200.207 Specific Conditions for Individual Recipients:
A. The Federal awarding agency or pass-through entity may impose additional specific award conditions as needed, in accordance with paragraphs (b) and (c) of this section, under the following circumstances:
1. Based on the criteria set forth in § 200.205 Federal awarding agency review of risk posed by applicants;
2. When an applicant or recipient has a history of failure to comply with the general or specific terms and conditions of a Federal awards;
3. When an applicant or recipient fails to meet expected performance goals as described in § 200.210 Information contained in a Federal award; or
4. When an applicant or recipient is not otherwise responsible.
B. These additional Federal award conditions may include items such as the following:
1. Requiring payments as reimbursements rather than advance payments;
2. Withholding authority to proceed to the next phase until receipt of evidence of acceptable performance within a given period of performance;
3. Requiring additional, more detailed financial reports;
4. Requiring additional project monitoring
5. Requiring the non-Federal entity to obtain technical or management assistance; or
6. Establishing additional prior approvals.
C. The Federal awarding agency or pass-through entity must notify the applicant or non-Federal entity as to:
1. The nature of the additional requirements;
2. The reason why the additional requirements are being imposed;
3. The nature of the action needed to remove the additional requirement, if applicable;
4. The time allowed for completing the actions if applicable, and
5. The method for requesting reconsideration of the additional requirements imposed.
D. Any specific conditions must be promptly removed once the conditions that prompted them have been corrected.
ACCESSIBILITY NOTICE
Contact [email protected] to request access to or notify GDOE about on-line information or functionality that is currently inaccessible. For information about how to file a formal grievance with GDOE under section 504 of the Rehabilitation Act of 1973 and title II of the American with Disabilities Act of 1990, please see GDOE's grievance procedure at https://sites.google.com/a/gdoe.net/gdoe/accessibility-grievance-procedure.