1. American Recovery and Reinvestment Act of 2009 (ARRA) American Recovery and Reinvestment Act of 2009 (ARRA) Reporting Requirements under Section 1512 Mark K. McQuillan Commissioner of Education Brian Mahoney Chief Financial Officer August 2009 Connecticut State Department of Education

2. 2 Who Reports? The Connecticut State Department of Education (CSDE) has assumed the responsibility of reporting all ARRA activities required by the Federal Government. Subrecipients will file quarterly reports with CSDE. CSDE will subsequently transmit all collected data to the Federal Government.

3. 3 Which ARRA Funds are Reported? State Fiscal Stabilization Funds (including both Education State Grants and Governors Services funds) IDEA Part B IDEA Preschool Title I Part A Title I School Improvement Education Technology Education for Homeless Children and Youths U.S. Dept. of Agriculture Equipment Assistance

4. 4 What is the Federal Reporting Structure? Federal Agency (USDE or USDA) Prime Recipient (CSDE) Subrecipient (LEAs and Others) Vendor B Vendor A

5. 5 When is the Data Reported? The data is reported on a quarterly basis: –September 30 –December 31 –March 31 –June 30 Subrecipients report to CSDE no later than the 5th day following the end of each quarter above beginning October 5, 2009.

6. 6 What does the Reporting Cycle Entail? At the close of the quarter: Days 1 thru 10 - Report –CSDE collects subrecipient data and subsequently reports CSDE and subrecipient data via submission to the Federal Government. Days 11 thru 20 - CSDE Review –CSDE reviews subrecipient and CSDE data for completeness, accuracy and reasonability. –Important Note: Reports could be published on Day 11 by the Federal Government. Days 21 thru 30 - Federal Review –Federal agency reviews CSDE and subrecipient data for material omissions and significant reporting errors. Day 30 - Federal Release –Final reports are published on www.Recovery.gov.www.Recovery.gov

7. 7 Overview of the Data Elements Subrecipients Report to CSDE ItemSource Subrecipient DUNS NumberSubrecipient Responsibility Subrecipient Award NumberPre-filled by CSDE Subrecipient AddressInferred thru DUNS Subrecipient Congressional DistrictPre-filled by CSDE Subrecipient TypePre-filled by CSDE Award AmountPre-filled by CSDE Award PeriodPre-filled by CSDE Performance LocationPre-filled by CSDE Area of BenefitPre-filled by CSDE Jobs Created NarrativeSubrecipient Responsibility Number of Jobs Created Subrecipient Responsibility Jobs Retained NarrativeSubrecipient Responsibility Number of Jobs RetainedSubrecipient Responsibility Vendor InformationSubrecipient Responsibility

8. 8 Details of the Data Elements Subrecipients Report to CSDE Subrecipient DUNS number (data universal numbering system) –Every subrecipient should already have a DUNS number. –For school districts, either the board of education or town DUNS number will suffice, regardless of the type of ARRA funds received. –Information on DUNS numbers including how to request one or search for an existing number can be found at www.dnb.com.www.dnb.com

9. 9 Details of the Data Elements Subrecipients Report to CSDE (cont.) Vendor Information –For each vendor whose contract/purchase order exceeds $25,000. (However, if a vendor receives five separate contracts/purchase orders of $10,000, then no reporting is necessary.) Vendor DUNS number (Note: Vendors are not required to obtain a DUNS number.) If vendor does not have a DUNS number, then provide name and zip code of vendor headquarters. Description of service or product Payment amount

10. 10 Details of the Data Elements Subrecipients Report to CSDE (cont.) Number of Jobs Retained or Created (Reported Separately) –A job retained is an existing position that would not have been continued to be filled were it not for Recovery Act funding. –A job created is a new position created and filled or an existing unfilled position that is filled as a result of the Recovery Act. A job cannot be counted as both created and retained.

11. 11 Details of the Data Elements Subrecipients Report to CSDE (cont.) Number of Jobs Retained or Created (Cont.) –The requirement for reporting jobs is based on a simple calculation that converts part-time or temporary jobs into “full-time equivalent” (FTE) jobs. –In order to perform the calculation, a subrecipient will need the total number of hours worked in jobs created or retained that are funded by the Recovery Act. –The subrecipient will also need the number of hours in a full- time schedule for a quarter, as defined by the subrecipient. –The FTE estimates must be reported cumulatively each calendar quarter.

12. 12 Details of the Data Elements Subrecipients Report to CSDE (cont.) Number of Jobs Retained or Created (Cont.) –The calculation for reporting can be represented as: cumulative Recovery Act funded hours worked divided by the cumulative hours in a full-time schedule equals FTE. (Refer to Job Estimate Example slides 14-16.) –In addition to reporting jobs retained or created in your district, you will need to report on the estimated number of jobs retained and created through your payments to vendors, excluding payments to Regional Educational Service Centers (RESCs) and the State Education Resource Center (SERC). –CSDE will work with the RESCs and SERC to obtain their FTE jobs retained or created through receipt of ARRA payments as vendors.

13. 13 Details of the Data Elements Subrecipients Report to CSDE (cont.) Number of Jobs Retained or Created (Cont.) –Do not report on the employment impact on materials suppliers and central service providers (so-called “indirect” jobs) or on the local community (“induced” jobs). Employees who are not directly charged to Recovery Act supported projects/activities, who, nonetheless, provide critical indirect support, e.g., clerical/administrative staff preparing reports, institutional review board staff members, departmental administrators, are NOT counted as jobs created/retained. –The expectation is that State Fiscal Stabilization Funds (SFSF) are being used to retain and/or create jobs.

14. 14 Job Estimate Example Assume that a subrecipient is preparing its first quarterly report and that the subrecipient’s Recovery Act funded work required two full-time employees and one part-time employee working half days for the quarter. Also assume that the recipient’s full-time schedule for the quarter is 520 hours (2,080 hours in a work year divided by 4). To convert hours worked to number of FTE for the first quarterly report, aggregate all hours worked and divide by the number of hours in a full-time schedule for the quarter.

15. 15 Job Estimate Example (cont.) In this example, full-time hours worked (520 hrs. x 2 employees = 1,040 hrs.) + part-time hours worked (260 hrs.) ÷ number of hours in a full-time schedule for the quarter (520 hrs.) = 2.5 FTE reported in the first quarterly report. Because jobs are reported cumulatively each quarter, this same number of FTE would be reported for the second quarter if the same number of employees worked the same number of hours. (Refer to Job Estimate Example on next slide.)

16. 16 Job Estimate Example Period3rd qtr4th qtr1st qtr2nd qtr3rd qtr4th qtr A. Full-time Schedule5201,0401,5602,0802,6003,120 B1. Full-time employee 15201,0401,5602,0802,6003,120 B2. Full-time employee 25201,0401,5602,0802,6003,120 B3. Part-time employee (half time)2605207801,0401,3001,560 B4. Temporary employee (650 hours)00130390650 B. Total hours worked1,3002,6004,0305,5907,1508,450 Quarterly FTE (Item B / Item A)2.50 2.582.692.752.71

17. 17 Details of the Data Elements Subrecipients Report to CSDE (cont.) Narrative for Jobs Retained or Created –The narrative must include a brief description of the types of jobs created or retained (reported separately). This description will be defined by CSDE via a drop-down box and will contain the following categories: Central Administration; Teachers/Instructors/Department Heads; Paraprofessionals; Clerical Support; Guidance Counselors; School Nurse/Health Services; Maintenance; Technical/Computer Specialists; Library/Media; Food Services; Outside Consultants; Athletics/Coaches; Class Advisors.

18. 18 Are there Exemptions from Reporting? The CSDE is not authorized to grant reporting extensions or waivers. Noncompliance with the reporting requirements will be considered a violation of the award agreement. The Federal agency may use any customary remedial actions necessary to ensure compliance, including withholding funds.

19. 19 Data Quality Recipient and subrecipients are responsible for timely and accurate data and must avoid material omissions and significant reporting errors. Material omissions are defined as instances where required data is not reported or reported information is not otherwise responsive to the data requests resulting in significant risk that the public is not fully informed as to the status of a Recovery Act project or activity. Significant reporting errors are defined as those instances where required data is not reported accurately and such erroneous reporting results in significant risk that the public will be misinformed or confused by the report in question.

20. 20 Data Quality (cont.) Federal agencies will be required to classify submitted data (which may be organized by award or program), using the following three categories: –Not reviewed by agency; –Reviewed by agency, no material omissions or significant reporting errors identified; and –Reviewed by agency, material omissions or significant reporting errors identified. Within the third category, to the extent the agency identifies any data that it has reason to believe is false or misleading that has not been corrected by the recipient or subrecipient, the Federal agency must provide such findings to recoveryupdates@gsa.gov so that the Recovery Board can make such instances public on the Web site www.Recovery.gov.recoveryupdates@gsa.govwww.Recovery.gov

21. 21 Helpful Tips and Links Helpful Tips –Important to establish a process locally for managing the data –Important to establish a centralized contact/coordinator for this information Helpful Links –U.S. Recovery Website: http://www.recovery.gov/http://www.recovery.gov/ –CT Recovery Website: http://www.recovery.ct.gov/recoveryhttp://www.recovery.ct.gov/recovery –CSDE’s Recovery Site: http://www.sde.ct.gov/sde/recoveryhttp://www.sde.ct.gov/sde/recovery –Federal Reporting Guidance: http://www.recovery.gov/?q=node/579 http://www.recovery.gov/?q=node/579

22. 22 Contact Information E-mail all reporting requirement questions to: CSDE.ARRA@ct.govCSDE.ARRA@ct.gov