Individuals providing other than direct services to students, such as directors, supervisors, coordinators, and clerical staff.
All federal, state, and local laws, ordinances, and regulations which are applicable to the activities performed by the grantee, its agents, subgrantees, and employees pursuant to a grant.
A department authorized modification to an approved application or grant agreement.
An agency seeking an entitlement or discretionary grant award. Such agency may apply on its own behalf or on behalf of a partner agency or agencies.
Application Control Center
The center responsible for providing the NJDOEs centralized control function for discretionary grant administration. ACC functions include receipt and processing of applications and grantee reports, and administration of the application evaluation process and of the grant modification review and approval process.
The final version of the application that incorporates all of the NJDOE-approved pre-award revisions. It provides the framework for the project and is used by the grantee in the implementation of the grant.
Attachments A & B, Grant Agreement Terms and Conditions
The administrative terms and conditions with which a discretionary grant recipient must comply under its grant agreement with the NJDOE. The documents are incorporated into the grant agreement by reference, and are legally part of the grant agreement.
Special program-specific terms and conditions with which a discretionary grant recipient must comply and/or special terms and conditions. Attachment C is included as part of the grant agreement only where applicable.
The examination of records and documents and the securing of other evidence by a qualified accountant for one or more of the following purposes: (a) determining the propriety of proposed or completed transactions, (b) ascertaining whether all transactions have been recorded, (c) determining whether transactions are accurately recorded in the accounts and in the statements drawn from the accounts.
A deficiency or deficiencies in a grant, found during the audit process, in one or more of several key areas, e.g., internal control, compliance, questioned costs, or fraud.
Funds that are not obligated by the recipient of an entitlement grant at the end of the project period for which the funds were awarded. When permitted, the grant recipient agency may apply to the NJDOE to utilize these funds in the next project period.
Catalogue Of Federal Domestic Assistance (CFDA)
A government-wide compilation of federal programs, projects, services, and activities that provide assistance or benefits to the American public. The primary purpose of the CFDA is to assist users in identifying programs that meet specific objectives of a potential applicant, and to obtain general information on federal assistance programs.
Chart of Accounts
The Uniform Minimum Chart of Accounts (Handbook 2R2) for New Jersey Public Schools that provides a description of the account classifications (dimensions) composing the code of accounts for New Jersey school financial operations in accordance with the Generally Accepted Accounting Principles (GAAP).
Chief Fiscal Officer
The individual charged with responsibility for fiscal oversight of an agencys financial activities, e.g., the school business administrator for local educational agencies (LEAs).
Code of Federal Regulations (Title 34, Education)
A codification of the general and permanent rules published in the Federal Register by the Executive departments and agencies of the Federal Government. (Title 34 contains the regulations that are published by the U.S. Department of Education.) See "Education Department General Administrative Regulations (EDGAR)."
Co-mingling of funds occurs when a grantee fails to maintain separate records for each revenue stream (program income and/or grant funds by funding source), which may result in the improper use of funds designated for a specific purpose and subject to specific restrictions.
Community-Based Organization (CBO)
A private non-profit organization which is representative of a community or significant segments of a community and which provides educational or related services to individuals in the community.
Independent entities engaged under a grant to provide a specific service or product (product purchase or fee-for-service). They are not employees of the grantee and no employer-employee relationship exists between the consultant and the grantee.
The portion of a project or project cost supported by the grant recipient agency.
Costs that are approved for a specific purpose and that can be identified with a particular grant or instructional activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Typical direct costs are: compensation of employees for the time devoted and identified specifically to the performance of the grant award; cost of materials acquired, consumed, or expended specifically for the grant award; equipment and other approved capital expenditures; and travel expenses incurred specifically to carry out the grant.
Any charges to the approved grant that the NJDOE has determined to be beyond the scope of the purpose of a grant, excessive or otherwise unallowable.
Grants provided to selected agencies to address specific education related initiatives. The NJDOE exercises judgment in selecting the projects, the grant recipients, and the grant amounts. Applicants usually compete for these funds.
Education Department General Administrative Regulations (EDGAR)
A book issued by the USDOE that reprints portions of Title 34 of the Code of Federal Regulations (parts 74, 75, 76, 77, 79, 80, 81, 82, 85, 86) containing the administrative requirements for grantees and subgrantees. The regulations affecting grant programs funded by the USDOE and/or funded by the NJDOE are found in CFR Title 34, Education.
A grant in which funds are provided to specific grantees on the basis of a formula, prescribed in legislation or regulation, rather than on the basis of an individual project. The formula is usually based on such factors as population, enrollment, per-capita income, or a specific need. Applicants do not compete for these funds.
An item of tangible personal property that meets all of the following criteria: (1) it retains its original shape, appearance and character with use; (2) it does not lost its identify through fabrication or incorporation into a different or more complex unit or substance; (3) it is non-expendable; that is, if the item is damaged or some of its parts are lost or worn out, it is more feasible to repair the item than to replace it; (4) under normal conditions of use, including reasonable care and maintenance, it can be expected to serve its principle purpose for at least one year; and (5) the unit cost of the item is more than $2,000.
Equipment Inventory Form
A form used by grant recipients grants to report the following information on each piece of equipment purchased with grant funds: make/model/description of the equipment; inventory tag number; purchase date; amount budgeted; purchase cost; and location of the equipment.
Equipment Inventory Tag
A tag placed on each piece of equipment linking that equipment to an inventory record. See also "Property Management System."
Expenditure Report Form
The Expenditure Report Form is page five of the discretionary Grant Agreement. The grantees chief fiscal officer is required to use this form in completing and submitting the fiscal reports referenced on page two of the Grant Agreement.
A reporting by a grant recipient agency of cumulative project activities accomplished and expenditures made to support approved activities during the grant period.
For the federal government, the year beginning on October 1 and ending on September 30. For New Jersey, the year beginning on July 1 and ending on June 30.
An award made to an LEA for a program whose authorizing statute or implementing regulations provide a formula for allocating program funds.
Generally Accepted Accounting Principles (Gaap)
A technical term in accounting that encompasses the conventions, rules and procedures necessary to define accepted accounting practice at a particular time. The standard of "generally accepted accounting principles" includes not only broad guidelines of general application, but also detailed rules and procedures.
An award of program and financial assistance made to a qualified recipient based upon statutory and/or department criteria. The term does not include contracts or purchased services. Grantees are subject to applicable state and federal regulations as they engage in programmatic and administrative decision-making.
Grant Acceptance Certificate (GAC)
A standardized binding agreement for the issuance of entitlement and discretionary grants based upon an approved application. The GAC must be presented to and approved by the agencys governing body.
A standardized legally binding agreement, inclusive of an approved application with program and budget components and supporting terms and conditions, used to award discretionary funds.
Grant Agreement Addenda Committee (GAAC)
The governing body within the NJDOE charged with responsibility for reviewing and approving discretionary grant modification requests that propose a change in the scope of a grant program or a change in the budget above the identified threshold.
The timeframe (start date to end date) during which funds provided by the NJDOE may be used for the purposes of a specific grant.
Grant Recipient Agency
The entity to which a grant is awarded and that is accountable to the NJDOE for the implementation of the project and the use of funds provided.
Any costs that are incurred as a result of grant award activities and that provide a benefit to the grant project, but that cannot be allocated directly to a grant. Indirect costs may include costs relating to facilities, utilities, accounting and bookkeeping services, legal services, grant administration systems, procurement systems, general operating expenses, etc.
The value of non-cash contributions provided by the grantee and/or subgrantee(s) under a grant. In-kind contributions may be in the form of charges for real property and non-expendable personal property, and the value of goods and services directly benefiting and specifically identifiable to the grant.
Equipment for use by students and instructional staff for direct instruction. See "Equipment."
Materials used to provide direct services to students that do not meet the definition of equipment.
Local Education Agency (LEA)
A public board of education or other public authority legally constituted with a state for either administrative control or direction of, or to perform a service function for, public elementary or secondary schools in a city, township, school district or other political subdivision of the state.
Cash and/or in-kind contributions applied in support of a grant.
A method that the NJDOE utilizes to ascertain the extent to which a grantee is complying with the provisions of the grant, and to determine the progress being made towards accomplishment of the goals, objectives, and activities in the approved grant application.
Multi-Year Grant Programs
A grant program designed to extend for more than a single grant period, which is usually 12 months in duration. Multiple successive grant periods are cumulatively referred to as the project period.
Fees or other forms of compensation for services rendered by an individual or entity that is not an employee of the grantee (e.g., consultants, workshop presenters, etc.).
Equipment used to provide other than direct services to students. See "Equipment."
Materials used to provide other than direct services to students.
Local school districts that have no schools but have one or more children residing within their jurisdiction.
An elementary or secondary school within the state, other than a public school, offering education for grades kindergarten through 12, or any combination of thereof, wherein any child may legally fulfill compulsory school attendance requirements and which complies with the requirements of Title VI of the Civil Rights Act of 1964 (P.L. 88-352).
Notification of Grant Award
Written notification sent to applicant agencies that have been approved to receive a grant award.
Office Of Management and Budget Circulars
Federal guidance for the administration of grants, cost principles, and audit requirements. Federal regulations require that state departments of education treat federal and non-federal sources of funds in a consistent manner and in accordance with state law. To meet this requirement, the NJDOE applies the provisions of the Federal OMB Circulars uniformly to all grantees, regardless of the source of funds.
See "Office of Management and Budget Circulars."
The gross income earned by the grantee that is generated directly by a grant-supported activity or earned as a result of the grant. It includes, but is not limited to: income from fees for services performed, the use or rental of real or personal property acquired under the grant, the sale of commodities or items developed or fabricated under the grant.
A NJDOE employee responsible for overseeing the implementation of a statewide grant program.
All allowable costs incurred by the grantee and subgrantee(s), where applicable, and the value of the in-kind contributions made by the grantee and/or subgrantee(s) in accomplishing the objectives of the grant during the grant period.
A designated employee of the grantee who is responsible for managing and implementing the educational program and budget described in the approved application.
See "Grant Period."
Property Management System
A system to track the following information for each piece of equipment purchased by grantees and/or subgrantees with grant funds: description of the property; serial number or other identification number; funding source for the equipment purchase; title holder to the equipment; acquisition date; acquisition cost; percentage of grant funds (by source if split-funded) used in the purchase of the equipment; location, use, and condition of the equipment; and any equipment disposition information.
The population of children, ages 5 to 17, as determined by the Secretary of Education on the basis of the most recent satisfactory data available from the Department of Commerce.
A program in which Title I funds are used to upgrade the entire educational program of a high-poverty school and in which Title I funds may be combined with funds from other federal, state, and local resources.
Scope of Work
The goals, objectives, activities, and timelines of the approved grant application.
Grant programs that are supported by multiple sources of funds, including state, local, and/or federal sources.
A formal financial agreement between a grantee and another entity (a "fourth party") to provide an integral part of the grant project.
An entity (person or agency) that has a formal financial arrangement with the grantee to provide an integral part of the grant project.
The use of federal funds provided by regulation to supplement the level of state and local funds expended by a grantee (or agency) that will in no case replace those state and local funds on an aggregate basis.
An action by the NJDOE that temporarily suspends assistance under the grant pending corrective action by the grantee, or pending a decision by the NJDOE to terminate the grant.
The cancellation of sponsorship of a grant, in whole or in part, by the NJDOE under an agreement at any time prior to the date of completion.
The statutory authority for the period for obligating and expending federal carryover funds. In general, under this provision, any funds not obligated and expended during the period for which they were awarded become carryover funds and may be obligated by the NJDOE and expended during the succeeding fiscal year. The period of availability includes the initial period authorized by the appropriations act and an additional 12 months authorized by section 412(b) of the General Education Provisions Act, 20 U.S.C. 1225(b).
Unbudgeted Line Item
A budget line in the final approved grant application budget in which no funds had been requested by the grantee. Funds may not be transferred into unbudgeted lines by the grantee without prior approval by the NJDOE.
Individuals or firms hired to provide a specific service or product (product purchase or fee-for-service) within their normal business operations. Vendors are not employed, either full-time or part-time, by the grantee and are considered a "purchased service." Vendors are not subject to compliance requirements; they operate in a competitive environment and provide services or goods to many different purchasers.