Fiscal Guidance

The Federal Program Review & Support (formerly referred to as Consolidated Program Review (CPR)) monitors multiple federally funded programs under the Elementary and Secondary Education Act (ESEA). This process fulfills OSPI's subrecipient compliance monitoring requirements under Federal regulations (2 CFR 200). These resources below relate to the Fiscal portion of the Federal Program Review & Support process.

Fiscal Checklist

The Fiscal Checklist is used for fiscal review and support.

Fiscal items reviewed include:

• Grant claims and expenditures
• Account payable charges
• Procurement, suspension and debarment
• Conflict of Interest
• Payroll charges/time & effort certification

Instruction Examples for Requested Reports

• Expenditure Summary Report
• Expenditure Detail Report
• Payroll Distribution Report

Useful Fiscal Info

• Expense Account Codes Example

Procurement

OSPI guidance on procurement threshold can be found in the Uniform Grant Guidance Update for Procurement with Federal Funds document.

Time & Effort

• B039-24 (This bulletin is effective for the 2024-25 school year)
• B048-17 Addendum
• B048-17 Attachment 1
• B048-17 Attachment 2
• B048-17 Attachment 3
• B048-17 Attachment 4
• T&E PowerPoint Presentation