Budgeting and Grant Accounting presentation for the upcoming Title III Activity Directors’ Meeting

 

 

Budgeting and Grant Accounting presentation for the upcoming Title III Activity Directors’ Meeting on Friday, October 24, 2025.

Charme Benson, Grant Accountant

Dr. RC Patterson, Budget Analyst

•      Knowing Your codes

HBCU

•      Act 1  - FACULTY DEVELOPMENT – 21- 1902

•      Dr. Stacy Hollins

•       Dr. Horner, Dimetri (Sometimes assists Dr. Stacy Hollins )

•      Act 2 - PROGRAM ADMINISTRATION – 21- 6842

•      Dr. Neidra Butler

•      Act 3- STRENGTHENING & ENHANCING LIBRARY SERVICES – 21- 4263

•      Ross Brand

•      Act 4 - ENRICHING STUDENT EXPERIENCE THROUGH ACADEMIC SUCCESS – 21- 5984

•      Aline Phillips

•      Act 5 - ENRICHING FISCAL MANAGEMENT & COMPLIANCE – 21- 6285

•      Terence Finley

•       Little, Franschell

•      Act 6 - ENRICHING INSTITUTIONAL EFFECTIVENESS – 21- 6286

•      N/A

•      Act 7 - IMPROVING INSTITUTIONAL ADVANCEMENT EFFECTIVENESS – 21- 6887

•      Freddie Wills

•      Act 8 - TECHNOLOGY INNOVATIONS AND ENHANCED INFORMATION – 21- 1548

•      Antonio Stevens

•      Act 9 - ACADEMIC UPGRADES & MAINTENANCE – 21- 7200

•      Bennie Gilliam-Williams

 

 

Future

•      Act 1 - ENHANCING THE TEACHER EDUCATION PROGRAM – 21- 1391

•      Dr. Derrick Mitchell

•      Act 2 - IMPROVING ACADEMIC INSTRUCTION IN STEM DISCIPLINES – 21- 1952

•      Dr. Harvey Fields

•      Act 3- IMPROVEMENTS TO ACADEMIC AND TECHNOLOGICAL RESOURCES – 21- 1553

•      Antonio Stevens

•      Act 4- PROGRAM ADMINISTRATION – 21- 6884

•      Dr. Neidra Butler

•      Title III Part B HBCU

•      Part B aims to:

•      • Strengthening institutional capacity
• Improving the quality of teaching
• Promote academic innovation
• Increase the financial stability of institutions

•      Title III Part B HBCU continued

•      The activities authorized with these funds are:

•      • Acquisition, leasing, purchase, rental or renewal of scientific or laboratory equipment
• Improving research capacity
• Create or strengthen academic programs
• Construction, renovation or improvement of educational facilities
• Acquisition or leasing (rental) of telecommunications equipment and services.
• Strengthen student support services
• Training of teachers and administrative staff
• Development of administrative information systems. 
• Support for institutional accreditation processes
• Create student retention and persistence programs.

•      Title 3, Part B, is a basic grant (a fixed-rate Formula Grant).

•      It is based on a formula that considers the number of students and economic (financial) need.

•      Title 3, Part B aims to expand access to technology, promote digital inclusion, and improve the quality of (academic) education.

 

Title III Part F – Future

•      The object of Part F (Future) is:  

•      • Contributing to the achievement and success of students from historically marginalized communities
• Strengthening institutional capacity
• Promote pedagogical innovation (in Humanities, Education, STEM and Business)

•      Activities authorized with these funds include:

• Implement modern technological systems (learning platforms and academic data analysis systems)
• Train faculty and staff
• Establish educational alliances
• Develop priority career paths in health, STEM, education, etc.
• Create emotional support and student well-being initiatives
• Improve administrative capacity

•      • Modernize academic infrastructure (libraries, laboratories, technology, etc.)
• Develop student retention and graduation programs, intensive tutoring, etc.

•      Title 3, Part F is a competitive grant: it is awarded through a competition for innovative or priority projects.

•      The primary goal of Title 3, Part F and Part B

 

Title III, Part F, Future

•      The primary goal of Title III, Part F, is to improve student achievement.

•      Part F seeks to increase student achievement and train teachers in inclusive teaching methods.

Title III Part B HBCU

•      Part B seeks to improve infrastructure.

Know your budget narratives

•      Reviewing your budgets and make sure your requests follow the federal criteria for Reasonable, Allocable and Allowable

•      Reasonable

•      Activity does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost

•      Allocable

•      A cost is allocable to a cost objective if the goods or services involved are chargeable or assignable to the cost objective in accordance with the relative benefits received.

•      Allowable costs

•      Reasonable lunch for participants in a professional development activity, if there is no other opportunity to eat, and the activity is all day

•      Reasonable snacks for students for Title III funded summer or after-school programs, and transportation for these programs, if needed and not provided by the district

Title 3 funds are supplemental

•      They should not supplant your departments state funded budget.

•      Think about it like this, if you were able to pay for something with your regular budget then you didn’t need title 3..

•      If a purchase meets the standards of Title III HBCU and FUTURE and your budget is not able to cover it, or there is some other thing that I’m not aware of while writing this, then you may use title 3 funds

•      Time and Effort on any federal grant is a supplement of your salary and not in addition to your salary

 

"Misuse of federal funds can result in fines and imprisonment".

•      "Fraudulent use of federal funding carries severe penalties, including financial fines and jail time".

•      "Individuals and organizations who misuse federal funds are subject to civil penalties and criminal prosecution".

•      More detailed and educational

•      For an audience that needs more context, you can add detail about the types of violations:

•      Regarding financial mismanagement: "Improper handling or misappropriation of federal funds can lead to substantial fines, civil litigation, and criminal charges".

•      Regarding grant recipients: "Recipients of federal grants who commit fraud face serious consequences, such as repayment of funds, hefty fines, and potential imprisonment".

•      Regarding compliance: "Failure to comply with federal regulations governing grant funds can result in administrative actions, civil penalties, and criminal charges".

•      Requisition Process

•      1.      The senior administrative assistant is sent an invoice.

•      2.      The senior administrative assistant submits the invoice into the requisition system and the invoice becomes a requisition.

•      a.       A requisition number is produced (separate from the invoice number).

•      3.      Managers approve the requisition.

•      4.      The requisition goes to the business office.

•      a.       There, the buyer approves the requisition.

•                                                                                                                                      i.            Sometimes it may go to the comptroller or the Vice President of Finance and then back to the buyer depending on the amount.

•      b.      The buyer creates a purchase order number (separate from the invoice number and the requisition number) and sends it to the accounting department.

•      The buyer will send Po number the administrative Assistant, Accounting and the vendor

•      Send PO number attached to invoice to accounts-pay inbox

•      5.      The accounting department pays the invoice.

•      Glossary

•      requisition

•      invoice number

•      requisition number (RP)

•      purchase order number (PO)

 

 

 

 

Title III Kick off

 

Knowing their codes

Reviewing their budgets as they spend for allowability

Know your budget narratives

Provide a list of Requisitions enterers and approvers and invoice approvers

PO Number is not the Requisitions Number, however both are necessary

Account codes for EAF forms should be done in accounting.

DO are not to be used anymore-Must go throught the PO process

 

Stipends = ADP vs AP

Service based activities vs Non-service based

 

 

Federal funding is

Time and Effort on any federal grant is a supplement of your salary and not in addition to your salary

These options are clear and authoritative for a legal or formal context:

·         "Misuse of federal funds can result in fines and imprisonment".

·         "Fraudulent use of federal funding carries severe penalties, including financial fines and jail time".

·         "Individuals and organizations who misuse federal funds are subject to civil penalties and criminal prosecution".

More detailed and educational

For an audience that needs more context, you can add detail about the types of violations:

·         Regarding financial mismanagement: "Improper handling or misappropriation of federal funds can lead to substantial fines, civil litigation, and criminal charges".

·         Regarding grant recipients: "Recipients of federal grants who commit fraud face serious consequences, such as repayment of funds, hefty fines, and potential imprisonment".

·         Regarding compliance: "Failure to comply with federal regulations governing grant funds can result in administrative actions, civil penalties, and criminal charges".

 

 

Requisition Process

1.      The senior administrative assistant is sent an invoice.

2.      The senior administrative assistant submits the invoice into the requisition system and the invoice becomes a requisition.

a.       A requisition number is produced (separate from the invoice number).

3.      Managers approve the requisition.

4.      The requisition goes to the business office.

a.       There, the buyer approves the requisition.

                                                                                                                                i.            Sometimes it may go to the comptroller or the Vice President of Finance and then back to the buyer depending on the amount.

b.      The buyer creates a purchase order number (separate from the invoice number and the requisition number) and sends it to the accounting department.

The buyer will send Po number the administrative Assistant, Accounting and the vendor

Send PO number attached to invoice to accounts-pay inbox

5.      The accounting department pays the invoice.

 

 

PO

 

 

Glossary

requisition

invoice number

requisition number (RP)

purchase order number (PO)

 

 

 

 

 

HBCU APPROVED ACTIVITIES 2025-2026 (P031B220016)

 

1.     FACULTY DEVELOPMENT – 21- 1902

2.     PROGRAM ADMINISTRATION – 21- 6842

3.     STRENGTHENING & ENHANCING LIBRARY SERVICES – 21- 4263

4.     ENRICHING STUDENT EXPERIENCE THROUGH ACADEMIC SUCCESS – 21- 5984

5.     ENRICHING FISCAL MANAGEMENT & COMPLIANCE – 21- 6285

6.     ENRICHING INSTITUTIONAL EFFECTIVENESS – 21- 6286

7.     IMPROVING INSTITUTIONAL ADVANCEMENT EFFECTIVENESS – 21- 6887

8.     TECHNOLOGY INNOVATIONS AND ENHANCED INFORMATION – 21- 1548

9.     ACADEMIC UPGRADES & MAINTENANCE – 21- 7200

FUTURE APPROVED ACTIVITIES 2025-2026 (P031E200062)

 

1.     ENHANCING THE TEACHER EDUCATION PROGRAM – 21- 1391

2.     IMPROVING ACADEMIC INSTRUCTION IN STEM DISCIPLINES – 21- 1952

3.     IMPROVEMENTS TO ACADEMIC AND TECHNOLOGICAL RESOURCES – 21- 1553

4.     PROGRAM ADMINISTRATION – 21- 6884

 

 

 

 

 

 

 

The title III budget analyst tells other employees who use title III funds whether a purchase is allowable, allocable and reasonable 

 

Costs of Activities must be:
The federal criteria…
•Reasonable
 
•Allocable
 
•Allowable


Points to Consider if your district receives Bilingual/Bicultural State-aid
 
 
•T3 funds are supplemental to (state-aid).
 


What is?
•Reasonable: Activity does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost

What is?
•Allocable: A cost is allocable to a cost objective if the goods or services involved are chargeable or assignable to the cost objective in accordance with the relative benefits received.
 
What is?
•Allowable: A cost is allowable if it is necessary and reasonable for proper and efficient performance of the award and allocable to the award.


MAY be allowable costs:
•Reasonable lunch for participants in a professional development activity, if there is no other opportunity to eat, and the activity is all day
 
•Reasonable snacks for students for Title III funded summer or after-school programs, and transportation for these programs, if needed and not provided by the district

I must also make sure that budgets are current and update. Meaning that I must keep track of all purchases in and involving title III. Which is difficult to do now because I can’t see what purchases are being made in the requisition system.

 

I’m supposed to be a resource for federal regulations. While my knowledge on federal regulations is limited (I don’t know shit) I do have access to the budget narratives for all Activities in title 3. So while I can’t tell the specific federal regulation at the moment I can tell them if their purchase or request aligns with the agreed upon budget narrative. I should be able to offer up to date information on their how much is in their budgets. And if a line item lacks the funds necessary for a purchase I can work with the grant accountant to perform a budget transfer, so long as the purchase is allowable, reasonable and allocable. 

 

Also Title 3 funds are supplemental. They should not supplant your departments state funded budget. Think about it like this, if you were able to pay for something with your regular budget then you didn’t need title 3. If a purchase meets the standards of Title III HBCU and FUTURE and and your budget is not able to cover it, or there is some other thing that I’m not aware of while writing this, then you may use title 3 funds.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TITLE 3: PART B AND PART F
 




Harris-Stowe used two parts of Title 3: Part B and Part F. Part B aims to strengthen HBCUs, while Part F aims to provide additional support to institutions, including HBCUs.

Part B aims to:
• Strengthening institutional capacity
• Improving the quality of teaching
• Promote academic innovation
• Increase the financial stability of institutions

The activities authorized with these funds are:
• Acquisition, leasing, purchase, rental or renewal of scientific or laboratory equipment
• Improving research capacity
• Create or strengthen academic programs
• Construction, renovation or improvement of educational facilities
• Acquisition or leasing (rental) of telecommunications equipment and services.
• Strengthen student support services
• Training of teachers and administrative staff
• Development of administrative information systems. 
• Support for institutional accreditation processes
• Create student retention and persistence programs.

Title 3, Part B, is a basic grant (a fixed-rate Formula Grant). It is based on a formula that considers the number of students and economic (financial) need.

Title 3, Part B aims to expand access to technology, promote digital inclusion, and improve the quality of (academic) education.

The object of Part F (Future) is:  
• Contributing to the achievement and success of students from historically marginalized communities
• Strengthening institutional capacity
• Promote pedagogical innovation (in Humanities, Education, STEM and Business)

Activities authorized with these funds include:
• Modernize academic infrastructure (libraries, laboratories, technology, etc.)
• Develop student retention and graduation programs, intensive tutoring, etc.
• Implement modern technological systems (learning platforms and academic data analysis systems)
• Train faculty and staff
• Establish educational alliances
• Develop priority career paths in health, STEM, education, etc.
• Create emotional support and student well-being initiatives
• Improve administrative capacity

Title 3, Part F is a competitive grant: it is awarded through a competition for innovative or priority projects.

The primary goal of Title 3, Part F, is to improve student achievement. Part B seeks to improve infrastructure. Part F seeks to increase student achievement and train teachers in inclusive teaching methods.