Required Written Procedures

River Valley School District Written Procedures under the Federal Uniform Grant Guidance.

These written procedures meet compliance by outlining the steps necessary to ensure allowable grant costs and methods.  

• Only allowable costs will be charged to all federally awarded grants.
  • All costs by the District under federally awarded grants are:
    • Necessary and reasonable and allocable.
    • Conform to cost principles or Federal award as to types or amount of cost items.
    • Consistent with policies and procedures that apply uniformly to federal and non-federally funded activities.
    • Have consistent treatment as direct or indirect cost.
    • In accordance with GAAP (Generally Accepted Accounting Principles)
    • Not included as a cost to meet cost sharing or matching requirements of any other federally-financed program.
    • Adequately documented.
• Federal grant budgets are created by the Business Manager, with assistance from the Director of Pupil Services and Building Principals.
• Federal grant budgets are entered by the Business Manager, with assistance on some budgets from CESA 3.
• Verification that the budget aligns with the ledger is completed by the Business Manager.
• For each Federal program, the Business Manager and Director of Pupil Services are the informed contact for DPI questions.  
• When cost changes occur within a program, the Director of Pupil Services notifies the Business Manager.
• When cost changes are identified, communication is done in a timely fashion between Director of Pupil Services and Business Manager.
  • Verification of amended costs is completed by Business Manager and Director of Pupil Services.
• The Business Manager is responsible for generating supporting documentation demonstrating costs are reasonable, necessary, or allocable if it impacts a cost's allowability. 
  • Documentation is maintained within the District Financial System.
• Correspondence regarding budget reviews by DPI are kept in a shared folder on the District network.  
  • Reviews are communicated via email or hard copy between areas (Director of Pupil Services & Business Manager).
• Identification of each staff person with cost objectives is completed by the Director of Pupil Services, Building Principals, and Business Manager.

Information regarding the requirements of written procedures under the Uniform Grant Guidance can be found on the WI Dept. of Public Instruction Website:  https://dpi.wi.gov/wisegrants/uniform-grant-guidance/writtenprocedures