1. ePlan Final Expenditure Report 21 st Century Community Learning Centers LEAPS Program Office of the Chief Financial OfficerOffice of the Chief Financial Officer Office of Local FinanceOffice of Local Finance June 19, 2015June 19, 2015

2. Year-end Notes 2

3. Reimbursement Requests FY15 Reimbursement Requests for FY15 – ePlan will remain open for reimbursement requests for FY15 – Expenditures prior to June 30 should be requested from FY15 funds in ePlan prior to completing the Final Expenditure Report – Be sure to use the “Fiscal Information as of” date on the reimbursement request to clearly state the date through which the expenditures were made 3

4. Reimbursement Requests FY15 Reimbursement Requests for FY15 – Request remaining funds as soon as possible – Reimbursements requested prior to July 7 will be paid within the normal timeframe – Reimbursements requested after July 7 will likely be delayed due to year-end close procedures at the state 4

5. Reimbursement Requests FY15 Reimbursement Requests for FY15 – Remember that actual expenditures cannot exceed the line item budget by more than 10% - if they do, then a budget revision will be necessary – Revisions can still be made to FY15 if necessary and allowed by program director – plan ahead! – Revisions must be submitted by June 30 via ePlan 5

6. Reimbursement Requests FY15 6

7. Reimbursement Requests FY16 Reimbursement Requests for FY16 – Reimbursement for expenditures July 1, 2015 and later should be requested from FY16 funds in ePlan – when they become available – FY16 application must be in “TDOE Extended Learning – 21 st CCLC and LEAPS Director status in order for reimbursements to process 7

8. Final Expenditure Report 8

9.  Final Expenditure Report (FER) Covers expenditures incurred between July 1, 2014 to June 30, 2015 Due as soon as possible, no later than August 15, 2015 in ePlan 9

10. Final Expenditure Report  Unused funds will be released back to the Department of Education after FER is completed  No action on your part is needed to release the funds  Part of the FER process 10

11. Final Expenditure Report  Cannot be started until after July 1, 2015.  Funding Application must be in Approved status – “TDOE Extended Learning – 21 st CCLC / LEAPS Director Approved”  All revisions must be completed and approved. 11

12. Final Expenditure Report  All reimbursement requests must be paid. If a reimbursement request has been started for FY15: – Wait until reimbursement is received – Then start FER 12

13. Final Expenditure Report The FER may create a reimbursement request. – This occurs when you have reported more in year-to-date expenditures than you have received in reimbursements – ePlan will automatically create a reimbursement request 13

14. Final Expenditure Report The FER may create a reimbursement request that is negative. – This occurs if you have received more in reimbursements than you have reported in expenditures – “Excess” funds received must be returned to TDOE since no carryover allowed 14

15. Final Expenditure Report STRONGLY advise completing all reimbursement requests BEFORE beginning the FER! 15

16. Final Expenditure Report  LEA changes status to “FER Draft Started” on Sections page 16

17. Final Expenditure Report  LEA is now in the FER workflow No more budget or application revisions allowed May not create any new Reimbursement Requests  Grant section now contains: Final Expenditures page New Final Expenditure Report section 17

18. Reporting Expenditures  Report YTD expenditures by account and line item  Only displays accounts and line items that contain approved budget  Only enter expenditures with an approved budget  Can only exceed budgeted amount by 10% 18

19. Final Expenditure Report  After all expenditures for all schools have been entered, go to Sections page and click “ Carryover” under the “Final Expenditure Report” 19

20. FER Adjustments  Summarizes Allocation, Expenditures, Cash Received, Remaining Amounts and any Pending Transaction Amounts (pending reimbursement requests) 20

21. FER Approval  On Sections page, click FER Draft Completed 21

22. FER Approval  Next, LEA Fiscal Representative approves 22

23. FER Approval  Finally, LEA Authorized Representative approves 23

24. FER Approval  FER then moves to TDOE for final approval 24

25. FER Approval  Once approved by TDOE: Decreases this year’s allocations by unspent (remaining) amount Generates Reimbursement Request for LEA to pay outstanding amounts due from grant, if any 25

26. FER Approval  Decreases this year’s allocations by unspent (remaining) amount 26

27. FER Webinars  PowerPoints will be located in ePlan under TDOE Resources after the webinar 27

28. Live Look at FER 28

29. Questions 29

30. 30 FRAUD, WASTE or ABUSE Citizens and agencies are encouraged to report fraud, waste or abuse in State and Local government. NOTICE: This agency is a recipient of taxpayer funding. If you observe an agency director or employee engaging in any activity which you consider to be illegal, improper or wasteful, please call the state Comptroller’s toll-free Hotline: 1-800-232-5454 Notifications can also be submitted electronically at: http://www.comptroller.tn.gov/hotline