Purpose: To properly account for all grants awarded to and donations received by the Morris Hills Regional District
Procedure: Morris Hills Regional District receives the following entitlement grant funds:
- Federal Funds: IDEA ESEA
The EWEG system located in Homeroom is used to manage these federal grants. The NJDOE notifies the District each year of the amount awarded. The MHRD Board of Education approves that amount by Board resolution. Applications are prepared by the Assistant Superintendent of Curriculum and the Director of Special Services. After NJDOE approval, the BA creates the approved budget in Fund 20 with the appropriate program codes in the District’s accounting records. Any personnel paid contract salary from federal grant fund are identified and approved by Board resolution. On a quarterly basis, the BA requests reimbursement for expenditures through the EWEG system. Final program reports and financial reports are completed by these 3 district administrators in EWEG. All federal grants are administered following the Uniform Grant Guidance issued by the federal government.
- State Funds: Non-Public Textbooks Non-Public Nursing Non-Public Security Non-Public Technology Non-Public Chapter 192/193
Non-Public funds are awarded by NJDOE based on Non-Public enrollment. State Aid notices are received through the NJDOE Homeroom. MHRD contracts with the Educational Services Commission of Morris County for the administration of state and federal non-public programs. Final reports are completed by the BA in Homeroom. State Aid for these programs is automatically received on a monthly and quarterly basis. Any unspent Non-Public funds are reported in the annual audit as Due to the State and withheld from the District’s state aid the following year.
Private Donations:
The District may also receive private donations. A contribution can be accepted as a restricted contribution for a particular purpose. An expenditure account is established in Fund 20. An unrestricted contribution is recorded in the district’s General Fund as miscellaneous revenue or as a credit to an expenditure account. When the board receives a donation, the contribution is accepted by Board resolution.
Special Education Medicaid Initiative (SEMI)
The District receives federal funds each year under the SEMI initiative.
PROCEDURES FOR DONATIONS AND CONTRIBUTIONS
All contributions, even those restricted for use by a particular school or individual must be received and accounted for by the Board of Education using the following procedures:
1. Forward the check and a copy of the notification award of a grant or receipt of a donation to the Business Office. Indicate how the donation will be used and the person responsible.
2. Upon receipt of the written notification, the Superintendent’s Office will prepare a Board acknowledgement or resolution to accept the donation. If a cash contribution, the Board resolution will also establish GAAP account(s) in the amount of the funds received.
3. After the Board has acknowledged the donation or approved the resolution at a public meeting, the GAAP account(s) for the contributions will be entered into the computer system and the person responsible for expenditure of the funds will be notified. Personal property will be added to the fixed asset records if over $2,000 in value.
4. All expenditures will be made by the usual district purchase order process using the assigned GAAP account codes.
5. The Superintendent’s Office will provide a receipt to the donor if the value is $250 or more.
DONATIONS FOR SCHOLARSHIPS
Acceptance of gifts or scholarships from any individuals or groups in the community requires the approval of the Superintendent of Schools subject to the following:
1. No gift or scholarship will be accepted, which in the opinion of the Superintendent is inappropriate for use by the schools.
2. The use and disposition of such gifts or scholarships will remain at the discretion of the Superintendent.
3. Gifts which require installation and/or maintenance costs will be accepted only upon approval by the Superintendent and the Business Administrator/Board Secretary and the appropriate school principal.
4. All gifts require final approval by the Board of Education.
5. Scholarship donations are recorded in Fund 95, Program 950 in the accounting records of the District by the BA after Board approval.
All purchases for or by the school district are subject to the State and Federal Purchasing Laws regardless of the source of the funds. Two quotes must be obtained for products or services when the aggregate cost during the fiscal year is more than $3,000. Competitive bidding is required to purchase products or services when the aggregate cost during the fiscal year is over the bid threshold.