Section 13 - Policies

Minnesota State System Office

Minnesota Department of Education

MDE Cash Management  

MDE processes program expenditures and then submits an invoice(s) for each separate federal year to Minnesota State, either monthly or more often if necessary, for reimbursement of the expenditures.  

MDE uses program-specific project codes to facilitate the tracking of expenditures, obligations, and deposits of federal programs.  

MDE Allowable Cost  

The program manager determines whether costs are reasonable and necessary following the federal guidelines and the state of Minnesota travel, purchasing, human resources, payroll, and accounting guidelines.  

Allowable expenditures are approved at the program level and submitted to the accounts payable/payroll unit for processing. Expenditures are supported by documentation and reports from the state of Minnesota data warehouse.  

The program manager runs expenditure and encumbrance reports, reviews them for accuracy and requests corrections as needed.  

The federal program accountant updates the federal reconciliation for each grant award showing budgeted, expended, obligated, and unobligated balances. The federal reconciliation are saved to a shared drive for management and program use. The federal program accountant meets with the program manager to review the federal reconciliation, expenditure, encumbrance, and payroll questions as needed. Statewide Financial Policies can be found on the Minnesota Management and Budget website .

Commissioner's Plan (travel reimbursement) ( under construction)

State Match Requirements 

The state match is the non-federal share of costs MDE contributes to accomplish the purposes of the grant.  

The matching funds are not used as a match for any other federal program. The match comes from a non-federal source. The Perkins Grant match largely consists of direct and indirect costs such as personnel salary, fringe, indirect costs, and rent. MDE documents the value of the contributed resource and submits a total contributed amount to Minnesota State at the end of each calendar year.