FISCAL ACCOUNTABILITY - A Guide to Completing the Fiscal Accountability Section in Egrants

Sep 22, 2026

Detailed, step-by-step instructions guide applicants through completing the Fiscal Accountability section in PCCD’s Egrants system. The guide explains subgrantee accountability requirements, including financial back-up, programmatic back-up, quarterly fiscal and program reports, and line item detail aligned with approved budgets. It also covers on-site monitoring, grantee risk classification, and the process for confirming accountability responses. Employee time and effort reporting requirements (timesheets) detail minimum standards and best practices for staff across multiple activities or a single cost objective, including documentation and signatures.

LanguageEnglish

CategoryForms

FormatPDF

Pages26

Reading Time9 min

AccessFree to download

Completing the Fiscal Accountability Section

Subgrantee Accountability

Financial Back-up

Programmatic Back-up

Quarterly Reports

Line Item Detail

On-site monitoring and Grantee risk classification

Employee Time and Effort Reporting (Timesheets)

Minimum standards (multiple activities)

Minimum standards (single activity)

FISCAL ACCOUNTABILITY A Guide to Completing the Fiscal Accountability Section in Egrants 10/2/2019 1 INFORMATION GUIDE This walkthrough provides a detailed, stepby-step process of how to complete the Fiscal Accountability section of PCCD’s Egrants system. You may follow this walkthrough page by page or click on a step listed on the right of this slide for information on a specific step of the process. | TABLE OF CONTENTS | | | --- | --- | |
1. | Completing the Fiscal Accountability Section | | | | | 2. | Subgrantee Accountability | |
3. |
Employee Time and Effort Reporting | | 4. | Consultant Time and Effort Reporting | |
5. | Payment Terms | | 6. | Moving Section to Complete Status | Completing the Fiscal Accountability Section The Fiscal Accountability section consists of four parts. Applicants are required to carefully read each part and respond “Yes” to each question. PCCD stresses the importance of being accountable for all grant funds. The procedures outlined in the Fiscal Accountability section are in place across all of PCCD’s funding streams to ensure fiscal accountability with PCCD’s grant funds. SUBGRANTEE ACCOUNTABILITY Financial Back-up PCCD will periodically verify that grantee expenditures are consistent with approved budget categories, are eligible for reimbursement and that grantees are maintaining supporting documentation. Grantees are only required to submit this back-up when they are specifically notified by PCCD. Egrants users have the ability to attach documents to fiscal reports. Preferably, all requested back-up will be attached to the fiscal report using the fiscal report attachment feature. Programmatic Back-up PCCD will periodically verify that data submitted by grantees in their program reports is accurate. PCCD will select one or more performance measures/data categories each reporting period and require grantees to submit documentation to support what was reported on their Egrants program report or other reporting tool. Quarterly Reports All subgrantees are required, at a minimum, to submit quarterly fiscal and program reports. Line Item Detail PCCD's fiscal report allows grantees to include line item expenditure detail instead of just the overall budget category expenditures. Grantees are required to provide line item expenditure detail consistent with the line items included in their approved budget. SUBGRANTEE ACCOUNTABILITY On-site monitoring PCCD completes on-site fiscal monitoring of grants across all funding streams (state and federally funded projects) . Grantee risk classification PCCD utilizes a risk classification system to identify and focus the use of agency resources on those agencies that may be most in need of additional assistance. Subgrantee Accountability By responding “Yes” to question 1.1, applicants agree to follow PCCD’s accountability requirements as described in the narrative. Accountability includes maintaining financial and programmatic backup for all grant line items and activities, as well as submitting timely fiscal and program reports. Respond to this question by clicking on the down arrow. Subgrantee Accountability Select “Yes” from the drop-down list to acknowledge the PCCD fiscal accountability procedures as described in Part 1 of this section have been read, are understood, and will be followed throughout the life of the grant project. EMPLOYEE TIME AND EFFORT REPORTING (TIMESHEETS) Time and effort reports (timesheets) are required for all personnel funded with PCCD grant dollars regardless of the funding stream. The following slides indicate the minimum standards and recommended best practices for time and effort reporting. We realize that there are a number of different systems that can be used to satisfy these requirements and we encourage you to email PCCD's Grants Management with any questions you may have regarding time and effort reporting requirements. EMPLOYEE

FAQs

What is the purpose of the Fiscal Accountability section in Egrants?

It provides procedures applicants follow to ensure fiscal accountability for all PCCD grant funds. Applicants must read each part and respond “Yes” to each question.

What does subgrantee accountability require for financial and programmatic back-up?

Grantees must maintain financial back-up consistent with approved budget categories and supporting documentation, and maintain programmatic back-up supporting reported performance measures. Submission is required when PCCD specifically notifies grantees.

What are the minimum standards for employee time and effort reporting (timesheets)?

Time and effort reporting must be after-the-fact and reflect actual effort, cover required activities, and include signatures by the employee and a supervisor (or supervisory official). Reports must be prepared at required frequencies and meet standards based on 2 CFR 200 and related financial guidance.

Sep 22, 2026

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