Grants Management Fiscal Monitoring

The objective of a fiscal monitoring review is to determine whether a subrecipient of federal grant funds is complying with applicable federal statutes, regulations, and with grant requirements; including the uniform administrative requirements and cost principles for federal awards given in 2 C.F.R. § 200. The reviews focus on the financial management systems’ internal controls developed and implemented by the subrecipient to demonstrate compliance with applicable requirements, including organizational operations, policies and procedures, financial reports, and record-keeping. The review also tests the allowability of expenditures charged to the federal grant, as well as compliance with federal program requirements.

The key components of support the compliance program ensures:

  • Subrecipients are monitored during the term of the grant subaward;
  • Monitoring efforts focus on the area of most significant risk;
  • All monitoring findings are addressed through appropriate noncompliance corrective actions with federal compliance requirements of 2 C.F.R. § 200.338; and
  • Ongoing financial and administrative training and technical assistance is provided to all subrecipients and independently as assessed to enable subrecipients to comply with grant subaward requirements and maintain their funding.

Nebraska Department of Education (NDE) has instituted a fiscal monitoring process which began in the fall of 2019, the monitoring schedule will be on a 3-year rotation, either by on-site visits or desk reviews.  Due to COVID-19, the current fiscal monitoring is being conducted via desk reviews. Fiscal monitoring will include all school districts and ESUs receiving federal grant funds through NDE.  The first year that will be monitored will be 2018-19, which will start in the fall of 2019.  Grants to be reviewed include, CARES Act, IDEA, IDEA Preschool, IDEA PRT, McKinney-Vento, Perkins, Title I, Title I, Migrant, Title II, Title III, Title IV, 21st Century Learning Centers.

Calendar of Events


Time and Effort FAQ – PowerPoint

Time and Effort FAQs – pdf

Fiscal Monitoring

Fiscal Monitoring Plan

Fiscal Monitoring Presentation

Technical Assistance Fact Sheets

Fact Sheet – Audit Services

Fact Sheet – Capital Assets Determination

Fact Sheet – Capital Expenditures Construction & Davis-Bacon

Fact Sheet – Cash Management & Procedures

Fact Sheet – Code & Conduct of Interest

Fact Sheet – Compensation Salary & Benefits

Fact Sheet – Indirect Costs

Fact Sheet – Internal Controls

Fact Sheet – Inventory Management System

Fact Sheet – Period of Performance & Obligation

Fact Sheet – Policies & Procedures

Fact Sheet – Procurement

Fact Sheet – Single Audit Services

Fact Sheet – Suspension & Debarment

Fact Sheet – Time & Effort

Fact Sheet – Travel

Fact Sheet – Unique Entity Identifier (UEI)

Fact Sheet – Use & Disposal of Equipment

Technical Assistance Templates

Template – Meals

Template – Subrecipient Inventory

Template – Time & Effort- PAR Certification

Template – Time & Effort- Semiannual Certification


NDE Admin Days (07/24/2024) – Building Successful Foundations- Grant Compliance Updates

NDE Admin Days (07/24/2024) – Building Successful Foundations- Grant Compliance Updates Handout

NDE Admin Days (07/24/2024) – Blueprints for Effective Time & Effort Reporting

Other Links

CARES Act Website

Education Department General Administrative Regulations (EDGAR) and Other Applicable Grant Regulations

Federal Programs 

Grants Management (GMS)

Special Education

Updated July 23, 2024 1:35pm