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1 Read, wRite, and Report A pplications R ules and Regs R eporting Requirements and A uditors.

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Presentation on theme: "1 Read, wRite, and Report A pplications R ules and Regs R eporting Requirements and A uditors."— Presentation transcript:

1 1 Read, wRite, and Report A pplications R ules and Regs R eporting Requirements and A uditors

2 2 Read

3 3 Available Information ed/html/idea_part-b.htm ed/html/idea_part-b.htm eporting_inst.pdf eporting_inst.pdf

4 4

5 5

6 6 Helpful Internet Sites ARRA Recovery Site : ARRA Department of Education Guidance ARRA-IDEA Part B Department of Education Guidance b.pdf State or Federal Project and Payment Information: IDEA USDE – Office of Special Education

7 7 wRite

8 8 Important Terms Excess Cost Supplant Maintenance of Effort (MOE)

9 9 Excess Cost The LEA must maintain its local and state fiscal effort (spending) for the education of children with disabilities before federal funds are used. This prevents LEAs from using federal funds to pay for all costs of special education

10 10 Supplant sup plant (transitive verb) 1. oust somebody 2. replace

11 11 If the LEA maintains (or exceeds) its level of local, or state and local, expenditures for special education and related services from year to year, either in total or per capita, then the Part B funds are, in fact, supplementing those local, or state and local, expenditures and the LEA has met its MOE and supplement/not supplant requirements. New Guidance on Supplanting

12 12 Maintenance of Effort Spending the same or greater amount of money (as was spent the previous year) from local funds to support special education.

13 13 What is MOE? The Federal Standard is: An LEA…must ensure that the amount of local funds it budgets for the education of children with disabilities in that year is at least the same…as the amount it spent for that purpose in the most recent fiscal year for which information is available…

14 14 Exceptions to MOE Through normal attrition, qualified lower-salaried staff replace higher-salaried staff Decrease in enrollment of children with disabilities Termination of obligation to a particular child that is exceptionally costly Termination of costly expenditures

15 15 Use of IDEA Funds Federal and state funds may be used for such expenditures as are reasonably necessary for providing appropriate programs and meeting the requirements of the law.

16 16 Allowable Expenditures Staff salaries/benefits Supplies/materials Equipment Other items necessary to sp. ed. program

17 17 Costs not permitted Private school tuition Matching funds for grants Debt reduction Attorneys fees for representation Other expenditures not directly related to the grant activities

18 18 Out of State Travel Requires pre-approval Complete form and fax or mail to grant coordinator (Page 29 in Blue Book)

19 19 Early Intervening Services (EIS) May use up to 15% of funds for EIS Use of funds is specific (page 16 in Blue Book) Documentation will be needed Who is targeted? What happens?

20 20 Proportionate Share Funds are to serve students with disabilities in non-public schools. Figure is calculated at ISBE and published at

21 21 Grant Management

22 22 There are rules... Federal & State regulations EDGAR & A133 (Pages 6-7 in Blue Book)

23 23 Putting things in place Record keeping and office procedures are important Pages in Blue Book

24 24 FRIS Inquiry Financial Reimbursement Information System You can find budgets, payments, expenditure reports and more Find it at

25 25 Expenditure Reports Due quarterly Sent electronically Contact Sharon Conrath at 217/

26 26 Frozen Funds!!!! Excess cash on hand Late expenditure reports Non-compliance with regulations

27 27 eGrant Application

28 28 How to submit a grant: In IWAS: Click system listing Select grant Click Yes Give your grant a title Click create new project Move through all tabs to complete

29 29 A Few Tips... To start grant, click Yes Save early save often No save button – may be locked Hold down Ctrl for checklist

30 30 Important Details Remember to list staff names Describe types of benefits Itemize supplies / materials Equipment is $500+ per unit

31 31 Cooperative Grants The Cooperative is the AA The AA must allocate funds to member districts (green zero) The AA is responsible for all funds

32 32 Things weve learned from reviewing audit findings! Some findings are worse than others. Some findings have questioned costs. Findings affect LEA determination. Findings always require an action plan. Many people do not read the Accounting Procedures section in the instructions.

33 33 Uses of ARRA Funds Must be consistent with the current IDEA Part B statutory and regulatory requirements. Funds should be used for short-term investments that have potential for long-term benefits

34 34 Possible ARRA IDEA uses: Assistive technology and training. Intensive district-wide professional development for special education. Develop and expand the capacity to collect and use data. Expand placement options for preschoolers. Hire transition coordinators.

35 35 ARRA IDEA Funding All ARRA IDEA funds allocated to cooperatives and districts will be available until September 30, ARRA IDEA funds cannot be obligated after that date.

36 36 Report Report General Reporting Requirements Note: Presentation is based on preliminary information regarding reporting known as of 9/14/09 and is subject to change.

37 37 Tracking ARRA Funds The State (SEA) is required to report ARRA funds separately SEA must maintain accurate documentation of all expenditures SEA must ensure data quality and proper expenditure of ARRA funds

38 38 Questions Reports Must Answer: Who is receiving ARRA funds? How much are they receiving? What projects or activities are being funded? What is the completion status of the projects? What impact on job creation and retention?

39 39 When Are Reports Due? ARRA requires that the states report on the use of ARRA funding is due no later than the 10 th day after the end of each calendar quarter. Due to the short timeline, LEAs will need to transmit ARRA data before the day that the states report is due.

40 40 Federal Oversight Authority OMB, Recovery Board, Office of Inspector General Establish data quality expectations Establish data and technical standards Coordinate any centralized reviews of data Findings by a Federal agency can result in termination of Federal funding

41 41 Cautions No waivers will be granted regarding required reporting Reporting elements cannot be combined with other Federal reporting requirements Prime recipient (state) must avoid double counting Non-compliance with reporting requirements is considered a violation of the award agreement and reports may be used to assess compliance with award agreements

42 42 Who Reports? Prime recipients (States) have the primary responsibility for reporting all data. Sub-recipients (Districts) must report to the state. Reports are expected to meet the requirements of recent legislation regarding reporting.

43 43 Prime Recipient Owns recipient data Initiates appropriate data collection and reporting procedures Implements internal control measures to ensure accurate and complete information Performs data quality reviews and makes appropriate and timely corrections

44 44 Sub-recipients Own sub-recipient data Initiates appropriate data collection and reporting procedures Implements internal control measures to ensure accurate and complete information Reviews information and makes appropriate and timely corrections

45 45 Vendors If a sub-recipient (i.e. district or cooperative) awards ARRA funds greater than $25,000 to a vendor for services needed to carry out the project or program, the sub-recipient must report the identity of the vendor by reporting the DUNS number, if available, or otherwise the name and zip code of the vendors headquarters. A vendor is defined as a dealer, distributor, merchant, or other seller providing goods or services that are required for the conduct of the program. A vendor: (1) Provides the goods and services within normal business operations; (2) Provides similar goods or services to many different purchasers; (3) Operates in a competitive environment; (4) Provides goods or services that are ancillary to the operation of the Federal program; and (5) Is not subject to compliance requirements of the Federal program.

46 46 Required Data Elements Sub-recipient DUNS Sub-recipient type Amount received Amount awarded Sub-award date Sub-award period Place of performance Area of benefit Officer names and compensation

47 47 ARRA Reporting Variables All districts and cooperatives must have a Nine Digit Dun and Bradstreet (DUNS) number assigned Central Contracting Registration (CCR) – you must have a DUNS number to register at CCR. More information available at

48 48 Expenditure Reports Transfer of funds by a cooperative to a member districts subgrant does not constitute an expenditure. Cooperatives must ensure member districts have expended funds that were subgranted and report the aggregated expenditures on their quarterly and final expenditure reports.

49 49 ARRA Reporting Variables All expenditure and other ARRA data must be reported CUMULATIVELY or year-to-date from the point that each LEA began expending ARRA funds through the end of each quarterly reporting period. Each subsequent quarterly report will also be cumulative. In other words, the report due January 2010, will include the data reported through September 2009 and be updated to include data that accumulated through December ISBE will aggregate all ARRA expenditures across fiscal years for each LEA.

50 50 Jobs Created and Retained A job created is a new position created and filled; a job retained is an existing position that would not have been continued were it not for ARRA funding. FTE – Full Time Equivalency Enter the FTE for each position. This is calculated as total hours worked divided by the number of hours in a full-time schedule. The figure should be reflected to two decimal places. The number reported should represent a reasonable average of FTEs created and retained for the quarter. Such an estimate would ideally be done by taking FTEs for each pay period in the quarter and averaging them. It could also be done at a single point in time, as long as care is taken that the single point is representative of the quarter for the position.

51 51 Reporting on Jobs Creation Required to report an estimate of jobs directly created or retained Number of jobs expressed as FTEs Report includes a job title or labor category Report only on direct jobs Report on all jobs attributable to an award

52 52 Federal Funding Accountability and Transparency Act (FFATA) Not later than January 1, 2008, the Office of Management and Budget shall, in accordance with this section, section 204 of the E-Government Act of 2002 (Public Law ; 44 U.S.C note), and the Office of Federal Procurement Policy Act (41 U.S.C. 403 et seq.), ensure the existence and operation of a single searchable website, accessible by the public at no cost to access, that includes for each -- (A) the name of the entity receiving the award; (B) the amount of the award; (C) information on the award including transaction type, funding agency, the North American Industry Classification System code or Catalog of Federal Domestic Assistance number (where applicable), program source, and an award title descriptive of the purpose of each funding action;Catalog of Federal Domestic Assistance (D) the location of the entity receiving the award and the primary location of performance under the award, including the city, State, congressional district, and country; (E) a unique identifier of the entity receiving the award and of the parent entity of the recipient, should the entity be owned by another entity; and (F) any other relevant information specified by the Office of Management and Budget.

53 53 Reporting MOE

54 54 Reporting Requirement Districts that choose to supplant must track these funds separately so that it can be substantiated that the supplanted funds were used for other ESEA programs.

55 55 If the LEA maintains (or exceeds) its level of local, or state and local, expenditures for special education and related services from year to year, either in total or per capita, then the Part B funds are, in fact, supplementing those local, or state and local, expenditures and the LEA has met its MOE and supplement/not supplant requirements. New Guidance on Supplanting

56 56 The 50% Rule An LEA may treat as local funds up to 50% of the amount of funds it is eligible to receive…from that appropriation that exceeds the amount from funds appropriated for the previous fiscal year that the LEA was eligible to receive…to carry out activities that could be supported with funds under the ESEA regardless of whether the LEA is using funds under the ESEA for those activities.

57 57 For Example FY 09 IDEA Allocation = $1,000,000 FY 10 IDEA Allocation = $1,000,000 FY 10 ARRA IDEA Allocation = $1,000,000 Total FY 10 = $2,000,000 Difference between FY 09 and FY 10 is $1,000,000. The 50% rule allows the district to use 50% of this amount or $500,000 to supplant local expenses.

58 58 Maintenance of Effort and the 50% Rule The Districts MOE is $3,000,000 in FY 09 The Districts MOE is $3,000,000 in FY 10 Since the 50 % rule allows the District to use $500,000 to supplant local expenses, the district can subtract this amount from MOE and report the new total, $2,500,000, as the FY 10 MOE. $2,500,000

59 59 MOE Questions Total IDEA Flow Through and IDEA Preschool Allocations to LEAs? What was the LEAs Determination status? Reduction of state and local funds taken in dollars?

60 60 Early Intervening Services (EIS) Reporting

61 61 EIS questions Was the LEA required to use 15% for EIS due to disproportionality? What was the amount the LEA was required to spend? Did an LEA voluntarily use up to 15% for EIS? What Amount was voluntarily reserved for EIS? Total number of children receiving CEIS under IDEA in FY 10? Total number of children who received EIS under IDEA anytime in the past two school years (FY09 and FY10)?

62 62 Contact Information IDEA Grant Coordinators – Bonnie Douglas and Penny Kelly at and Funding and Disbursements Consultants – Kim Lewis or Sharon Conrath at and

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