I. Purpose:Explain the Process to Principals, Directors, Officers, and Grant Managers

/ Baltimore City Public Schools (City Schools) 506
Department: Department of Grants Administration
Finance
Subject: OMB Circular A-87 Compliance
FY 2012 (First and Second Certification)

I. Purpose:Explain the process to Principals, Directors, Officers, and Grant Managers

for completing certification affidavits for federal funded employees (full

and /or partial) as required by the Office of Management and Budget (OMB).

II. CitySchoolsEssential:

Essential #5: Resources that Promote High Achievement for Every Student

III.Governing Policy/Regulatory Implications:

1. Code of Maryland Regulations (COMAR) 13 A.02.01.02, Section 5-101, Education Article, Annotated Code of Maryland
2. OMB Circulars A-133 and A-87 – .

IV.Implementation Guidelines:

1. The Office of Management and Budget (OMB), a federal agency, issues standards to State

and local governments receiving federal grant awards. As a condition of receiving the

grants, including IDEA and Title I, school districts must comply with all OMB regulations.

OMB Circular A-87 describes specific documentation requirements that when a

salary is either fully or partially paid by a federal grant.

B. Employees Fully Funded by a Federal Grant

1. The OMB A-87 guidance for employees fully funded by a federal grant states that the

“Salaries and wages of such employees will be supported by periodic certification

that the employees worked solely on that program for the period covered

by the certification.” OMB A-87 further states that the certification will be “…

prepared at least semi-annually and will be signed by the employee or supervisory

official having first-hand knowledge of the work performed.”

C. Employees Partially Funded by a Federal Grant

1. Some employees’ salaries are paid by a combination of funding sources.

For example, the salary of a full-time employee may be paid .5 by Title I and .5 by

local dollars, In these instances, OMB A-87 states “…that a distribution of the

employee’s salary is supported by personnel activity reports or equivalent

documentation.” Complying with this regulation requires that suchemployees keep Time and Effort logs.

D. City Schools Requirements in Response to OMB Circular A-87

1. The standards noted above require that City Schools supervisory

personnel complete certification affidavits for fully funded staff on a bi-annual

basis. In addition, compliance with the OMB requirement will also require

that staff oversee the maintenance of Time and Effort logs for partially grant-funded

employees.

1. All principals, supervisors, and grant managers who currently employ

federally- funded staff will receive specific directions on the maintenance

of the required documentation. It is expected that all staff comply fully with the

OMB requirement and with the procedures that City Schools Grants Administration

Office and City Schools Federal Programs Office/ Title I Office.

INSTRUCTIONS

Principals and Grant Managers must complete an affidavit if they have federally-funded staff assigned to their Cost Center. Please see the directions below as they apply to your area of responsibility.

School Principals

The Employee Certification form will serve as the affidavit. The Employee Certification form lists only those staff members in your school who are paid from one of the many federal grants in the BCPS. The pre-printed form includes the staff member’s Job Title, Cost Code (funding source), and Full Time Equivalent (FTE).

• Each principal must sign for receipt of the Employee Certification Form.
• For each employee on the summary list, indicate by circling “Yes” if the employee is (a) working in your school and (b) performing the duties of the grant that is funding the person’s salary.
• If either condition (a) or condition (b) is not true, then circle the “No” response for that particular employee. If you circle “No” for any employee, indicate the reason for the “No” by providing a response on the Additions/Corrections/ Deletions page.

If you have federally-funded employees in your school who do not appear on the pre-printed Employee Certification form, use the Reconciliation form:

• Add the employee’s name to the Corrections sheet.
• If an employee is erroneously listed on your Cost Center summary as a federally-funded staff person, record the correct funding source for that employee on the Corrections sheet.

• For split-funded employees complete the attached Time and Effort form that may be used.

• On a daily basis, the employee should record on The Time & Effort formthe number of hours and a summary of grant related tasks performed.
• Weekly, employees must sign, date and submit the Time and Effort form to the Principal and /or Grant Manager.

Grant Managers in Central Offices

OMB “A-87” verification requirements also apply to non school-based grant managers who oversee federal programs. Each grant manager must follow the same verification steps as outlined above for principals. Certify each employee on your pre-printed list as working on grant activities and salary paid using grant funds.

It is more likely that grant manager rosters include a higher number of partially-funded staff, which requires the maintenance of Time and Effort logs. Therefore, in addition to certifying that the employee is working on grant activities, the Grant Manager must also ensure that proper Time and Effort documentation is maintained by anyone who is not funded 100% by the federal grant. Submit copies of employees’ Time and Effort logs with the Employee Certification forms.

First CertificationPeriod for FY 2012 is the week ofJanuary 23- January 27. Return date: Friday, February 10, 2012.

Second Certification Period is the week of June 3 through June 7.

Return date: Friday, June 13, 2012.

Contact Information:

Name of Contact Person:Pauline D. Edwards, Director

Grants Administration

Phone Number:(410) 396-8940

Contact Email:

Name of Contact Person:Phillip Chase, Grants Management Analyst

Grants Administration

Phone Number:(410) 545-6833

Contact Email:

City Schools- SYSTEM FORMAL NOTIFICATION FY 2012Page 1

Baltimore City Public School System

Reconciliation Form

Directions:

If there are any discrepancies on your Federally Funded Employee Certification report, please check the corresponding box below that best describes your situation. Attach this form with your employee certification form and return items to the appropriate supervisor as described on the set of directions by the deadline.

An error exists on my employee certification form. The following describes the situation:

Missing the names of permanent federally funded employees.

Missing the names of temporary federally funded employees.

Employee listed has an incorrect costing string (fund number).

Incorrect full time employee (FTE) status.

Incorrect position title recorded for employee.

Incorrect subject assignment recorded for employee.

Other:______

______

• Please note any needed corrections on the reverse side of this page.

Name:______Date:______

Baltimore City Public School System

Reconciliation Form

ADDITIONS/CORRECTIONS

Employee # Position #Employee NameEffective DateJob TitleCost CodeFTE

Area:

CostCenter:

DELETIONS

Employee # Position #Employee NameEffective DateJob TitleCost CodeFTE

Area:

CostCenter:

Baltimore City Public School System

Time and Effort Log

(Instructions for all Federally-Funded Staff)

1. Complete all header information.

• Name of Grant
• Fund Number
• Week of
• School Number

1. Provide the total hours worked for each day of the week. For split-funded staff, only show the time devoted to grant related duties.

1. For each day worked, provide a brief summary of the service that was provided.

1. Sign and date the form. Ensure that the form is signed and dated by the supervisor. (Weekly signatures are recommended)

Baltimore City Public School System

Time and Effort Log

Name of Grant:______Fund Number:______

Week of:______School Number:______

Monday / Tuesday / Wednesday / Thursday / Friday
Total Hours
Worked:______ / Total Hours
Worked:______ / Total Hours
Worked:______ / Total Hours
Worked:______ / Total Hours
Worked:______
Summary of Service: / Summary of Service: / Summary of Service: / Summary of Service: / Summary of Service:

Employee’s Signature:______Date:______

Authorizing Supervisor:______Date:______

Baltimore City Public School System

Time and Effort Log

City Schools- SYSTEM FORMAL NOTIFICATION FY 2012

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