Closeout Procedures

Closeout Information - PROGRAM

  1. Programming must end by June 30 – No exceptions. No additional funds will be provided to individual programs to assist with closeout of the program.
  2. Summer Programming/Classes/Instruction:
    21CCLC funds can be used to support summer programming as described in approved applications or as pre-approved in writing by CEB.Summer programming must conclude by June 30.
    21CCLC funds cannot be used to purchase supplies, equipment, or materials after June 1 unless it will specifically be used for Summer programming (up to June 30). Purchases must directly support Summer programming.
  3. Project Directors and existing ancillary help (e.g., payroll clerk, fixed assets clerk, etc.) may work with the program to complete all remaining tasks up to October 31, if any project's remaining funds are available.
  4. Examples of tasks to be completed after program services have ended on June 30 (up to October 31):
    • Housing/storing of all 21CCLC documents from office area and individual sites according to Archive Plan
    • Implement Sustainability Plan (as submitted to CEB in project application)
    • Finalize the Annual Evaluation - due October 31
  5. Fixed Asset (Equipment) purchased with 21CCLC funds:
    • All fixed assets purchased for $1,000 or more using 21CCLC funds must be accounted for at the end of the grant;
    • Fixed assets valued at $1,000 or more, with an expected life of one or more years at the end of the grant can be:
      • Transferred to DOE schools currently being served by  the Subgrantee’s sustainability plan OR
      • Transferred to a DOE school currently being served by a 21CCLC grant
        • Submit Fixed Asset documentation per the HIDOE policies and procedures
        • Form ...
        • Form ...

Closeout Information - FISCAL

Review and finalize all outstanding payments (e.g., employees, sub-contractors, etc.) Must be completed by October 31

  1. 21CCLC funds must be encumbered by June 30 Encumbered = obligated, set aside for (for work up to October 31), Purchase Order has been posted
  2. 21CCLC funds must be liquidated by November 30 (for work up to October 31)
    • Liquidated = spent, invoice received and all payments made to vendor; payroll charges have been posted to the program ID
    • All deliverables (i.e. evaluation report, delivery of goods/services) must be provided to your program by October 31
    • All invoices must be paid by November 30 - be sure to make the necessary arrangements to ensure all program deliverables are met
  3. 21CCLC funds that are unliquidated by October 31, must be returned to CEB (Org ID 742000) by November 30.
    • Unliquidated = unspent
    • HIDOE projects only: Move unexpended funds into the UNALLOTTED
    • Non-DOE projects only: Issue a check to HIDOE - CEB. Reference PO

NOTE: As per annual allocation notice:

“Deficit spending for the fiscal year is prohibited. There shall be no expenditure of funds in excess of allotments".

Data Collection

  1. Program data is collected and reported by Summer, Fall and Spring terms.
  2. Follow all Data Collection and Reporting Cycle deadlines.

Evaluation

  1. The Evaluation will address Summer, Fall, and Spring.
  2. The evaluation report for Non-Renewed Cohorts is due to CEB by October 31.
  3. 21CCLC funds can and should be used to pay for your program’s final year evaluation.

Archive Plan

  1. Federal policies require grant recipients to keep and make documents available for 7 years from the date of submission of the final expenditure.
  2. Closeout subgrantees must maintain 21CCLC program records per the federal policies
  3. 21CCLC programs can be selected for monitoring even after they have ceased.

US Department of Education Uniform Grant Guidance

§200.344 Closeout

The Federal awarding agency or pass-through entity will close-out the Federal award when it determines that all applicable administrative actions and all required work of the Federal award have been completed by the non-Federal entity. This section specifies the actions the non-Federal entity and Federal awarding agency or pass-through entity must take to complete this process at the end of the period of performance.

(a) The non-Federal entity must submit, no later than 90 calendar days after the end date of the period of performance, all financial, performance, and other reports as required by the terms and conditions of the Federal award. The Federal awarding agency or pass-through entity may approve extensions when requested by the non-Federal entity.

(b) Unless the Federal awarding agency or pass-through entity authorizes an extension, a non-Federal entity must liquidate all obligations incurred under the Federal award not later than 90 calendar days after the end date of the period of performance as specified in the terms and conditions of the Federal award.

(c) The Federal awarding agency or pass-through entity must make prompt payments to the non-Federal entity for allowable reimbursable costs under the Federal award being closed out.

(d) The non-Federal entity must promptly refund any balances of unobligated cash that the Federal awarding agency or pass-through entity paid in advance or paid and that are not authorized to be retained by the non-Federal entity for use in other projects. See OMB Circular A-129 and see §200.345 Collection of amounts due, for requirements regarding unreturned amounts that become delinquent debts.

(e) Consistent with the terms and conditions of the Federal award, the Federal awarding agency or pass-through entity must make a settlement for any upward or downward adjustments to the Federal share of costs after closeout reports are received.

(f) The non-Federal entity must account for any real and personal property acquired with Federal funds or received from the Federal Government in accordance with §§200.310 Insurance coverage through 200.316 Property trust relationship and 200.329 Reporting on real property.

(g) The Federal awarding agency or pass-through entity should complete all closeout actions for Federal awards no later than one year after receipt and acceptance of all required final reports.

[78 FR 78608, Dec. 26, 2013, as amended at 79 FR 75885, Dec. 19, 2014]

http://www.ecfr.gov/cgi-bin/text-idx?SID=0d59b18af0345cb251eeb8a8b3e46e8a&mc=true&node=se2.1.200_1343&rgn=div8

§200.334 Retention requirements for records

Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient. Federal awarding agencies and pass-through entities must not impose any other record retention requirements upon non-Federal entities. The only exceptions are the following:

(a) If any litigation, claim, or audit is started before the expiration of the 3-year period, the records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken.

(b) When the non-Federal entity is notified in writing by the Federal awarding agency, cognizant agency for audit, oversight agency for audit, cognizant agency for indirect costs, or pass-through entity to extend the retention period.

(c) Records for real property and equipment acquired with Federal funds must be retained for 3 years after final disposition.

(d) When records are transferred to or maintained by the Federal awarding agency or pass-through entity, the 3-year retention requirement is not applicable to the non-Federal entity.

(e) Records for program income transactions after the period of performance. In some cases recipients must report program income after the period of performance. Where there is such a requirement, the retention period for the records pertaining to the earning of the program income starts from the end of the non-Federal entity's fiscal year in which the program income is earned.

(f) Indirect cost rate proposals and cost allocation plans. This paragraph applies to the following types of documents and their supporting records: indirect cost rate computations or proposals, cost allocation plans, and any similar accounting computations of the rate at which a particular group of costs is chargeable (such as computer usage chargeback rates or composite fringe benefit rates).

(1) If submitted for negotiation. If the proposal, plan, or other computation is required to be submitted to the Federal Government (or to the pass-through entity) to form the basis for negotiation of the rate, then the 3-year retention period for its supporting records starts from the date of such submission.

(2) If not submitted for negotiation. If the proposal, plan, or other computation is not required to be submitted to the Federal Government (or to the pass-through entity) for negotiation purposes, then the 3-year retention period for the proposal, plan, or computation and its supporting records starts from the end of the fiscal year (or other accounting period) covered by the proposal, plan, or other computation.