It is the policy of the Highline Public School Board to seek out grant opportunities that support the district’s strategic plan and will benefit the district. Grants should positively impact student performance and be aligned to the districts instructional priorities and strategies.
All persons/departments/schools applying for a grant must follow the process outlined in Superintendent Procedure 6101P. Grants that meet or exceed $250,000 or if required by Grantor, will need to be sent to the Superintendent’s office to complete the School Board process after the grant has been awarded. School Board approval is required prior to expending any grant funds unless an exception is granted. Grants that require approval prior to submitting a grant application should be calendared on the Board’s agenda for a first and second reading; at the discretion of the Board, second reading can be placed on the consent agenda.
Expenditures may not occur in advance of a formal grant award or signed contract with Grantor. No grant funds may have expenditures without the formal award and prior approval of the budget authority.
The district’s financial management system and records will be sufficient for preparing required reports and for tracing expenditures to a level that establishes funds have been used according to federal statutes, regulations, and the terms and conditions of federal awards. This is in addition to maintaining a system of funds and accounts in accordance with state law and the state accounting manual (Policy 6020).
The district’s financial management system will:
- Identify all federal awards received and expended, including specific information pertaining to the award: federal program name; CFDA title and number; identification number and year; and name of federal and any pass-through agency.
- Provide for accurate, current, and complete disclosure of the results of each federal award in accordance with reporting requirements.
- Include records and supporting documentation that identify the source and application of funds for federally funded activities, including authorizations, obligations, unobligated balances, expenditures, assets, income and interest.
- Enable the district to maintain effective internal controls to ensure accountability and proper safeguarding and use of all funds, property and other assets (for example, adequate segregation of duties).
In order for the district to comply with federal regulations for grant recipients, the district has approved Policy and Procedure 6106 and 6220 for 1) federal program management; and 2) determining the allowability of costs in accordance with cost principles and the federal award terms and conditions.
System of Funds and Accounts – Policy 6020
Allowable Costs for Federal Programs – Policy 6106
Bid Requirements – Policy 6220
Highline School District 401
Adopted by the Board: September 2018
Revised by the Board: 2.20 (Formerly Policy 6230)