I. Purpose
To outline the procedures, processes, and roles involved in the identification, solicitation, acceptance, and control of financial resources offered by external sources to schools and offices; and to ensure compliance with federal, state, and local regulations, Board of Education policy, and internal audit procedures.
II. Policy
The Board of Education recognizes the need to enhance the financial resources available to schools for programs that benefit students and advance the mission and strategic direction of the school system. Further, the Board of Education recognizes that individuals, businesses, and other community-based organizations external to the school system contribute resources in the form of grant assistance, monetary donations, equipment, materials, services, and/or capital items. (Board Policy 3150 and 3293.)
When the Board of Education is eligible for external funding assistance through grant awards, monetary donations, equipment, materials, services, and/or capital items whose use is restricted to programs and services specified by the funder, applications and/or other commitments for participation shall be subject to the following:
- No funds or benefits may be applied for or accepted if guidelines and regulations issued pursuant thereto conflict with existing statutes, bylaws, rules or regulations promulgated under the Annotated Code of Maryland and the policies of the Board of Education of Prince George’s County.
- The funding assistance offered must support the mission and strategic priorities of the Prince George’s County Public Schools and contribute to educational opportunities for its student population.
- The Board of Education shall be notified of all restricted grants awarded to the Prince George’s County Public Schools. Such notice shall briefly describe the purpose of the project, total grant amount, amount of any required match, source of funds, and the grant period.
- Monetary donations may be accepted from private foundations/organizations by school system officials subject to approval by the Chief Executive Officer of Schools if the intent of the donation is to further educational initiatives. Appropriate special project fund management must be established to record and monitor compliance with the specific intent of the donation.
- The Board of Education prohibits the solicitation and/or acceptance of any donations or advertising that directly or indirectly encourages the use of alcohol, tobacco, drugs, drug paraphernalia, weapons, pornographic or illegal materials and activities. Additionally, the Board prohibits the use and/or acceptance of revenues derived from direct or indirect advertising deemed inappropriate for minors, including but not limited to advertising that is lewd, obscene, vulgar, violent, or contains sexual content or overtones. (Board Policy 3150 and 3230.)
III. Definitions
The following definitions apply to the content of these Administrative Procedures:
Donation: An unrestricted monetary gift to the Board of Education by private parties or business entities for accomplishment of projects which contribute to the educational objectives of Prince George’s County Public Schools.
Funding Assistance: Resources (i.e., funds, personnel, or services offered; facilities or materials) furnished, loaned, or otherwise provided to Prince George’s County Public Schools by other than Board of Education sources in the form of grant assistance, cooperative agreements, monetary donations, solicitations, in-kind gifts, materials, or services. Resources must follow the terms and conditions of the donating/awarding entity and may carry restrictions of the donor/grantor as to how such resources are to be used.
Funding Assistance Project: Staff support provided to senior leadership, prospective PGCPS sponsors, grant development teams, or other PGCPS employees who wish to secure available Funding Assistance which meets the approval of the Chief Executive Officer.
Grant Assistance: A monetary award given by an external funder (e.g., a government agency, individual, foundation, or corporation) to the school district and is typically restricted for use to address a specific activity or need as documented by a proposal or application submitted by, or on behalf of, the Board of Education.
Grant Solicitation Project: Staff support provided to senior leadership, prospective PGCPS grant sponsors, grant development teams, or other PGCPS employees who wish to identify available grant opportunities or require support in developing a comprehensive, competitive grant application/submission which meets the approval of the Chief Executive Officer.
Mini-grants: An internal PGCPS classification applied to grants valued less than twentythousand dollars ($20,000) which do not meet any of the following criteria:
- Funding sources require restricted funds program financial reports.
- Grant generates program income to offset program implementation expenses.
- Grant requires cash, in-kind matching funds, or a commitment/assurance of Board of Education resources.
- Grant funds are used for salaries, substitute, teachers, workshop wages, or any other form of compensation.
- Funding award extends beyond one-year.
Special Project: Classification of a specific expenditure authority granted to an account manager for budgetary and accounting purposes within the Prince George’s County Public Schools and which has a unique accounting classification in the financial management system.
IV. Procedures
- General Requirements
Funding assistance may be offered to Prince George’s County Public Schools by federal, state, or county agencies, foundations, business, non-profit and private sources with or without special restrictive performance requirements or for specific purposes and uses. In general, it is desirable to accept such offers of assistance; however, it is incumbent upon the Board that the requirements of law, rules and pertinent policies are met, and proper security and confidentiality of certain student information is maintained. Each offer constitutes a receipt of funds which must be posted in official revenue accounts, and the related expenditures authorization provided to the appropriate school system official to accomplish the intent of the funding assistance. All grant funding assistance awarded directly to schools or offices, irrespective of amount, must be reported to the Grants Financial Management Office and is subject to internal audit requirements.
To maintain responsible and accountable programmatic and fiscal management practices and ensure alignment with the strategic priorities outlined by senior leadership, the Office of Strategic Resource Planning, the Enterprise Program Management Office, and the Grants Financial Management Office maintain oversight of the three phases of grant funding assistance management:
1. Pre-Award/Solicitation
2. Post-Award/Program and Administration
3. Post-Award/Fiscal Management
The procedures set forth herein are intended to provide guidance and criteria to schools and offices pertaining to the various forms of funding assistance which may be offered to Prince George’s County Public Schools in support of its education
mission.
- Roles and Responsibilities: Primary staff responsibilities associated with this Administrative Procedure are as follows:
- PGCPS Sponsoring Applicant: Sponsors, oversees, and serves as the authoritative contact for all matters of the Funding Assistance project from the point of initial interest, through the point of acceptance by the Chief Executive Officer, to close-out of the Funding Assistance project and/or close-out of the awarded grant.
- Office of Strategic Resource Planning (OSRP): Coordinates all matters of new competitive grant-seeking and solicitation projects throughout the PreAward/Solicitation phase for grant solicitation projects not classified as “minigrants” up to the point of receipt and acceptance of the grant award by the Chief Executive Officer.
- Enterprise Program Management Office (EPMO): Provides grant management oversight and technical support in the Post-Award/Program and Administrative phase (including support for continuation grant application renewal) to project-sponsoring departments/offices following acceptance of a qualifying Notice of Grant Award. Also provides support to district program managers in grant reporting and ensuring compliance with all terms and conditions of the grant award.
- Office of Business and Non-Profit Partnerships (OBNP): Manages the end-to-end PGCPS partnership process supporting business and community partners in establishing and sustaining strategically-relevant partnerships that support student
achievement. This office also engages in sponsorship promotion, community advocacy and fund-raising efforts designed to expand revenue and resources that support Prince George’s County Public Schools.
- Grants Financial Management Office (GFMO): Provides fiscal management and oversight of all grant assistance provided to the Board of Education. This office develops and applies guidelines and procedures to ensure positive control over the
receipt, disbursement, and spending of grants and donations, and the collection of information required to meet Board and financial requirements.
- Department of Research and Evaluation (DRE): Reviews and approves proposed grant assistance projects to proactively provide guidance regarding compliance with PGCPS Board Policy 5125.4 (Student Records) and to ensure positive control over proposed third-party (and other grant-related) research including, but not limited to, the proposed collection and provision of student data.
- Office of General Counsel: Reviews requirements and terms of proposed grant assistance projects to ensure the grant is not in conflict with existing statutes, by-laws, rules or regulations, or the policies of the Board of Education. Legal guidance is also provided in the development of Memoranda of Understanding (MOUs) in connection with partnerships and grant award requirements.
- Solicitations
- Activities may be conducted by authorized PGCPS employees for monetary or inkind contributions from businesses, professional, civic and fraternal organizations, as well as from individuals from the community-at-large.
- Activities may be conducted by authorized PGCPS employees to acquire equipment, materials, services, and/or capital items.
- PGCPS schools’ or office personnel’s solicitation efforts shall be coordinated through the OBNP to prevent redundant or duplicative solicitations from the same sources which might hinder future initiatives; to coordinate with the Division of
Business Management Services to ensure compliance with budgeting and accounting procedures set forth by the division; and to maintain equity among Prince George’s County Public Schools (PGCPS) entities (i.e., schools, offices and/or departments).
- Monetary Gifts/Donations
- All monetary gifts of any dollar amount shall be processed through the receiving school’s activity fund, as prescribed in the School Accounting Manual. (If the recipient is an office, donations of any amount shall be submitted to the Grants
Financial Management Office for processing. GFMO will establish a special activity account for recordation.)
- The receiving school shall coordinate donations of monetary gifts of any amount through the OBNP using the Donations Form (see Attachment A) to prevent redundant or duplicative donations from the same sources which might hinder future
initiatives; to coordinate with the Division of Business Management Services to ensure compliance with budgeting and accounting procedures set forth by the division; and to maintain equity among PGCPS entities (i.e., schools, offices and/or
departments).
- Cumulative monetary gifts totaling less than or equal to $5,000 in value from any one donor during the course of a fiscal year may be donated to an individual school or program and may be accepted by the building principal or program director. If the donor restricts the use of the donated funds for the acquisition of equipment, materials or services, the goods and/or services must be age-appropriate and meet the above-referenced suitability standard.
- Monetary gifts totaling more than $5,000 and up to $50,000 from any one donor during the course of a fiscal year will be accepted only with the advance approval of the Chief Executive Officer.
- Monetary gifts totaling more than $50,000 from any one donor during the course of a fiscal year will only be accepted with approval of the Board of Education.
- Monetary gifts in excess of $50,000 shall be donated to PGCPS and not to a particular school or program. If the donor intends the gift for a particular school or program, the Board of Education may accept the gift on behalf of the school or
program. The monetary gift is allocated to a grant fund account for the designated school in accordance with the intended use and purpose of the gift/donation.
- In-Kind Gifts/Donations
- In-kind gifts include equipment, materials, services and/or capital items.
- Cumulative in-kind gifts totaling less than or equal to $5,000 in value from any one donor during the course of a fiscal year may be donated to an individual school program and may be accepted by the building principal or program director.
- In-kind gifts totaling in value of more than $5,000 and up to $50,000 from any given donor during the course of a fiscal year will be accepted only with the advance approval of the Chief Executive Officer.
- In-kind gifts totaling in value of more than $50,000 from any given donor during the course of a fiscal year will be accepted only with advance approval of the Board of Education.
- In-kind gifts totaling more than $50,000 in value from any one donor during the course of a fiscal year shall be donated to PGCPS and not to a particular school or program. If the donor intends the gift for a particular school or program, the BOE
may accept the gift on behalf of the school or program.
- Gifts presented to PGCPS shall be suitable and consistent with the philosophy, program and requirements of PGCPS.
- Equipment shall meet all health and safety standards.
- In-kind gifts shall require minimum financial obligation for installation, maintenance and operation as determined by the nature of the gift and the appropriate department (i.e., air conditioners/maintenance, computers/technology, etc.).
- In-kind gifts will not be accepted if they will obligate PGCPS to incur future expenses that are determined to be out of proportion to the value of the gift.
- In-kind gifts become the property of PGCPS and are subject to the same controls and regulations that govern the use of school-owned property.
- In-kind gifts shall be accepted without obligation relative to their use and/or disposal.
- Donations of in-kind gifts shall be coordinated through the Office of Business and Non-Profit Partnerships using the Donations Form (see Attachment A) to prevent redundant or duplicative solicitations from the same sources which might hinder
future initiatives; to coordinate with the Division of Business Management Services to ensure compliance with budgeting and accounting procedures set forth by the division; and to maintain equity among PGCPS entities (i.e., schools, offices and/or departments).
- Grants
Any grant solicitation project performed on behalf of the Board of Education of Prince George’s County shall be subject to the criteria shown below. Therefore, the Sponsoring Applicant must first inform the Office of Strategic Resource Planning if the prospective grant assistance source/opportunity meets any of the following criteria:
- Requires restricted funds program financial reports;
- Will generate program income to offset program implementation expenses;
- Requires cash, in-kind matching funds, or a commitment/assurance of Board of Education resources;
- Will be used for salaries, substitute, teachers, workshop wages, or any other form of compensation; or
- Provides a multi-year funding commitment.
If none of the above criteria apply, solicitation, administration, and management of a grant is dependent on the potential value of the grant assistance as outlined below and illustrated in Attachment B.
- Low Value
Less than Twenty-thousand dollars ($1 to $19,999)
- Pre-Award/Solicitation Phase:
If the prospective funding source/opportunity does not meet any of the criteria outlined in Section F, the sponsoring PGCPS applicant is authorized to apply directly to the funding source with the authorization of the school Principal or Office/Department Director.
- Post-Award/Programmatic Phase:
If Grant assistance is awarded, the sponsoring PGCPS applicant is authorized to manage program implementation of the funding activity at the school or office level in accordance with grant funder’s requirements through closure of the designated grant period.
- Post-Award/Financial Phase:
If none of the criteria in Section F pertains to the awarded grant and the PGCPS applicant is a school, the grant assistance award can be administered and fiscally managed at the school level in the School Activity Fund (SAF) using the accounting
software in use -- currently School Funds Online (SFO) -- in accordance with the procedures outlined in the School Accounting Manual.
All grant assistance awarded to a Central Office applicant must be forwarded to the Grants Financial Management Office (GFMO) by the award recipient for ongoing administration and management in accordance with PGCPS standard accounting and financial management practices and reporting requirements.
- Mid-Value
Twenty-thousand dollars to Forty-nine thousand nine-hundred ninety-nine dollars ($20,000 to $49,999)
- Pre-Award/Solicitation Phase:
The Sponsoring Applicant (representing a school or office) shall contact the Office of Strategic Resource Planning (OSRP) upon identification of the grant assistance opportunity. OSRP will:
- Review the opportunity to confirm strategic relevance and systemic eligibility.
- Facilitate proposal/application development with sponsoring applicant.
- Obtain sponsor, department leadership, and Executive authorization and signatures (as applicable).
- Submit proposal/application to funding source.
- Notify the EPMO and GFMO of a pending award.
- Monitor disposition and disseminate notice of grant award or denial notice to EPMO and GFMO.
- Post-Award/Programmatic Phase:
If Grant assistance is awarded, the EPMO will contact the PGCPS Sponsoring Applicant to initiate grant program compliance management, which may include: conducting a postaward meeting; providing technical support in grant implementation, performance management, and program reporting; securing required signatures and submitting compliance reports to funding agency; supporting the completion of continuation applications; and ultimately, supporting program managers in grant program close-out.
- Post-Award/Financial Phase:
If none of the criteria in Section F pertains to the awarded grant assistance and the PGCPS applicant is a school, the grant assistance award can be administered and fiscally managed at the school level in the School Activity Fund (SAF) using the accounting software in use - currently School Funds Online (SFO) - in accordance with the procedures outlined in the School Accounting Manual.
All grant assistance awarded to a Central Office applicant must be forwarded to the Grants Financial Management Office (GFMO) for ongoing administration and management in accordance with PGCPS standard accounting and financial management practices and reporting requirements.
- High Value
Fifty-thousand dollars and greater(> $50,000)
- Pre-Award/Solicitation Phase:
The Sponsoring Applicant (representing a school or office) shall contact the Office of Strategic Resource Planning (OSRP) upon identification of the grant assistance opportunity. OSRP will:
- Review the opportunity to confirm strategic relevance and systemic eligibility.
- Facilitate proposal/application development with PGCPS sponsoring applicant.
- Obtain department leadership and Executive authorization and signatures as applicable.
- Submit proposal/application to funding source.
- Notify the EPMO and GFMO of a pending award.
- Monitor disposition and disseminate notice of grant award or denial notice.
- Post-Award/Programmatic Phase:
If grant assistance is awarded, the EPMO will contact the PGCPS sponsoring applicant to initiate grant program compliance management, which may include: conducting a postaward meeting; providing technical support in grant implementation, performance management, and program reporting; securing required signatures and submitting compliance reports to funding agency; supporting the completion of continuation solicitation; and ultimately, supporting program managers in grant program close-out.
- Post-Award/Financial Phase:
For all awarded grant assistance equal to or exceeding $50,000, the award recipient/sponsor must submit any funds received (e.g., check) to the GFMO which provides ongoing fiscal administration and management of the grant funds in accordance with PGCPS standard accounting and financial management practices and reporting requirements.
- Grant Compliance:
In cooperation with the Enterprise Program Management Office and the Grants Financial Management Office, all related parties will ensure that the terms of grant award are followed through the life-cycle of the grant period.
- For all grants and donations made directly to schools, irrespective of amount, the authorized school administrator must inform the Grants Financial Management Office (GFMO) via completion of a School Grants Reporting Form (see Attachment C). The completed form and attachments should be electronically transmitted to the GFMO (email to: schoolgrants@pgcps.org) or sent via PONY mail or hand-carried to the Grants Financial Management Office within five (5) days of grant award. The GFMO will report information on all new school-based grants to the Board of Education on the next Consent Agenda.
- School principals/administrators and the Grants Financial Management Office personnel are responsible for ensuring that grants not requiring Board approval and management meet established guidelines stipulated on the School Grants Reporting
Form. (See Attachment C.)
- The principal, as the fiduciary agent for the school, is responsible for ensuring that all school-based grants are accounted for and used for legitimate education-related activities.
- The school bookkeeper will ensure that all documentation to support grant expenditures are properly maintained and retained at schools. The documentation is subject to review during routine school audits by the Internal Audit Department.
- The GFMO will prepare an annual report for the Board of Education which will contain a summary of grants $5,000 and above. The GFMO will also institute procedures to ensure grant funds managed at the school level are properly spent.
V. Related Policies and Procedures
VI. Maintenance and Update of These Procedures
These procedures originate with the Office of Strategic and External Affairs. Regular review and update (as needed) will be accomplished in collaboration with offices within the Division of Business Management Services. Questions should be referred to the Office of Strategy, Planning & Performance in the Office of Strategic and External Affairs.
VII. Cancellations and Supersedures
This Administrative Procedure cancels and supersedes Administrative Procedure 3230, dated March 10, 2014, Administrative Procedure 3150, dated May 22, 2003, Administrative Procedure 3293, dated November 15, 2010, and all other memoranda.
VIII. Effective Date
June 1, 2016
About This Procedure
Last Revised: June 1, 2016
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