Policy Group
7000 Financial Management
Jerome Joint School District No. 261
FINANCIAL MANAGEMENT 7236
Employees Paid with Federal Funds and Unexpected or Extraordinary Closures
During any emergency closure of District facilities, District employees who are paid with federal funds shall be
compensated or given unpaid time off in the same manner as similarly situated District employees paid with
District funds. Such employees shall continue to perform their grant-funded duties during the closure, to the
extent possible. This may include, to the extent practicable, working by phone, email, and video conference.
Employees supported with federal grant funds who are intended to provide direct services to students may
maintain contact with students during the period of the unexpected or extraordinary closure using the alternative,
appropriate methods. District employees paid with federal funds shall return to work as soon as possible.
Federal Funding
It is the intent of the District to apply consistent accounting treatment when allocating funds across both federal
and non-federal funding streams. The District will ensure that the expenditures incurred meet allowability
requirements for the specific program and are both reasonable, regardless of whether the funding stream is
federal, state, or local in nature.
Cross References: 7218 Federal Grant Financial Management System
7320 Allowable Use for Grant Funds
7320P1 Determining Necessity and Reasonableness of Expenses
7320P2 Selected Items of Cost
Legal Reference: 2 CFR Part 225
Other References: Idaho SDE IDEA Part B Funding Manual
OMB Memo M-20-11 dated March 9, 2020
Policy History:
Adopted On: 04/28/2020
Revised On: