13.11 Reporting Standards

13.11.01 Records Subject to Fiscal Monitoring Compliance Review

Legal Citations

A State may require a subgrantee to furnish reports that the State needs to carry out its responsibilities under the program. 34 C.F.R. § 76.722.

A State and a subgrantee shall keep records that fully show:

(a) The amount of funds under the grant or subgrant;

(b) How the State or subgrantee uses the funds;

(c) The total cost of the project;

(d) The share of that cost provided from other sources; and

(e) Other records to facilitate an effective audit. 34 C.F.R. § 76.730.

A State and a subgrantee shall keep records to show its compliance with program requirements. 34 C.F.R. § 76.731.

A State or subgrantee may use funds under more than one program to support different parts of the same project if the State or subgrantee meets the following conditions:

(a) The State or subgrantee complies with the requirements of each program with respect to the part of the project assisted with funds under that program.

(b) The State or subgrantee has an accounting system that permits identification of the costs paid under each program. 34 C.F.R. § 76.760.

13.11.02 State Audits

Legal Citations

Public schools shall at all times be open to the inspection of the commissioner. The accounts and records of any district must be open to inspection by the state auditor, or the commissioner for the purpose of audits conducted under this section. Each district shall keep for a minimum of three years at least the following: (1) identification of the annual session days held, together with a record of the length of each session day, (2) a record of each pupil's daily attendance, with entrance and withdrawal dates, and (3) identification of the to-and-from school transportation category for each pupil as defined in section 123B.92, subdivision 1. Minn. Stat. § 127A.41, subd. 5.

13.11.03 Accounting Process

Legal Citations

A state or subgrantee may use [Part B] funds under more than one program to support different parts of the same project if the state or subgrantee meets the following conditions:

a. The State or subgrantee complies with the requirements of each program with respect to part of the project assisted with funds under that program.

b. The State or subgrantee has an accounting system that permits identification of the costs paid for under each program. 34 C.F.R. § 76.760.

Each recipient of Federal funds under any applicable program through any grant, subgrant, cooperative agreement, loan, or other arrangement shall keep records which fully disclose the amount and disposition by the recipient of those funds, the total cost of the activity for which the funds are used, the share of that cost provided from other sources, and such other records as will facilitate an effective financial or programmatic audit. The recipient shall maintain such records for three years after the completion of the activity for which the funds are used. 20 U.S.C. § 1232 f(a).

13.11.04 Availability of Documentation

Legal Citations

The person in charge of providing instruction to a child must make available documentation indicating that the subjects required in section 120A.22, subdivision 9 are being taught. This documentation must include class schedules, copies of materials used for instruction, and descriptions of methods used to assess student achievement. Minn. Stat. § 120A.24, subd. 2.