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Official Website

of the Commonwealth of Pennsylvania

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    Fiscal Accountability

    Accountability is important when managing grant funds. Consequently, PCCD follows these practices:

    1. 1

      Requires that grantee expenditures are consistent with approved budget categories, eligible for reimbursement, and supported by documentation. If notified by PCCD, grantees must submit financial back-up for some or all of the categories included in their Egrants fiscal report

    2. 2

      Requires accounting systems be able to identify revenue and expenditures for each PCCD grant separately from all other revenue and expenditure sources.

    3. 3

      Reimburses only actual expenditures recorded on the required fiscal report, which must be submitted quarterly (monthly or more frequently for those agencies experiencing cash flow problems).

    4. 4

      Allows grantees to include expenditure detail by line item instead of just the overall budget category expenditures, making sure each line item matches what is in the approved budget.

    5. 5

      Conducts onsite fiscal monitoring of grants across all state- and federally funded projects.

    6. 6

      Assists agencies identified in PCCD’s risk classification system as higher risk agencies.