• Operational Services

    Receipt of State and Federal Funds by Subgrantee

    A subgrantee receiving state or federal funds (flow through) shall meet the fiscal documentation requirements of the Illinois State Board of Education.

    A subgrantee receiving the funds shall assume responsibility for determining the appropriateness of the expenditure of funds based on the grant application. Expenditures disallowed through an audit shall be the subgrantee's responsibility.

    The subgrantee shall pay staff salaries and benefits, consultant fees and expenses, and staff travel in accordance with the subgrantee's policies and procedures. A subgrantee receiving flow through funds shall file a copy of its written policy concerning staff expenses with the DAOES Business Office. In addition, all subgrantees receiving flow through funds shall file a complete copy of their annual audit with the DAOES Business Office.

    The Board shall assume responsibility for federal funds received for expenditure as Board funds. The Federal Compliance Section for these funds will be completed by DAOES' external auditors.

    REF.: Illinois State Board of Education Illinois Program Accounting Manual, Revised: October 1996.

    ADOPTED: 12/20/2007