Presented By:
Dr. Claudine Gee
Avona Mchoney
Delbert T. Foster
April 26, 2017
Internal Financial Review
Federal Accounts, State Accounts and External Grants
 Verify appropriated amounts
 Verify budgeted amounts
 Verify expenses
 Verify draw down amounts
UNDERSTANDING YOUR FUNDS
 Terms & Conditions of each award
 What are the funding types?
 Who are the funding agencies?
 What are the rules of engagement?
 When are the reports due?
Does your program
Strengthen Your State?
 Economic Benefit?...
 Employment?......
 Education?......
 Social Mobility?......
Do we spend in local
communities?
Do we hire local people?
Do we enhance the educational
levels of our communities?
Are our participants better off
because of our programs and
services?
Best Practices -1
 Review audit recommendations/findings
 What changes can/must be made?
 Review and Revise current policies!!!!
 Implement changes ASAP!!!!!
Best Practices -2
 Separation of Duties….
 1890 Research
 1890 Extension
 1890 External Grants
 Checks and Balances
 Daily Expense Monitoring
 Daily Reconciliation
 Weekly Expense approval process
Are we Relevant, Productive
and Accountable?
 TIME & EFFORT!
 ARE WE
 1890 FUNDS!
COMPLIANT?
 1890 WORK?
 ARE THEY
LEGITIMATE?
 ARE YOU
INVOLVED?
 ITINERARIES!
 PLAN OF WORK!
NIFA/1890 FISCAL RESPONSES
 Can 1890 funds be used to employ university
administrators, professors or staff who do not
have a verifiable role or function in the food and
agricultural sciences?
 No. Eligible institutions may not use Sections 1444 or
Section 1445 funds to employ administrators, professors or
staff not performing extension and research activities
specified in the Act. Additionally, Section 1444 funds may
not be used to pay salaries relating to the offering or
conducting of college courses of instruction for credit.
NIFA/1890 Fiscal Responses
 Can 1890 funds support joint teaching, research, or
extension appointments if the individual(s) does not
fulfill the appropriate and required time and effort?
 No. See response to question #1
 Additionally, salaries paid from Section 1444 and Section
1445 funds must be supported by time and effort reports.
Applicable time and effort reporting requirements are
currently found in 2 CFR 220, Cost Principles for
Educational Institutions (OMB Circular A-21). These time
and effort reporting requirements apply to all NIFA-USDA
capacity funds (Section 1444 and 1445) for either full (100%)
or joint (less than 100%) appointments.
NIFA/1890 RESPONSES
 Does the submission of the RFA (previously FGO) by
the sponsored program office change the
administration or management of the 1890 funds?
 No. The authorizing legislation, OMB cost principles,
agency application guidelines, agency specific guidelines
and the award terms and conditions govern the
administration and management of Section 1444 and
Section 1445 funds.
 The State Extension Director and 1890 Administrator are
responsible for the custody of all Federal funds and for
compliance with the Letter of Authorization. Funds may be
disbursed only as authorized by the Extension Director or
1890 Administrator or their designee.
Questions?.......
Comments?......