Don’t Take It For Granted! Annie Molina and Rebecca Patterson Tuesday, June 17, 2014

 Welcome and Introductions  How Does TEA Calculate My Grant Funding?  OMB Circulars  Allowable Costs ◦ Reasonable, Necessary and Allocable  Supplement, Not Supplant  Policies and Procedures  Grant Resources Topics 2

 SC5010 is a special collection used to determine eligibility and if eligible funding for the following programs: ◦ Title I, Part A ◦ Title II, Part A ◦ Title III, LEP ◦ Title III, Immigrant ◦ Carl D. Perkins SC5010-NCLB Data Request Form for Federal Funding and Indirect Cost Rate for Charter Schools

 SC5010 is also used: ◦ If requested-to determine indirect cost for charter schools ◦ If requested-to determine significant expansion for charter schools in the programs listed on the previous slide, definition below:  The charter school must have a total of 300 or more students enrolled.  There must have been an increase of at least 50% in the age 5 to 17 enrollment the charter school reported on the original submission of the form. SC5010-NCLB Data Request Form for Federal Funding and Indirect Cost Rate for Charter Schools

SC5010- NCLB Data Request Form

 SC5011 is a special collection used to determine funding for newly opened charter schools in regards to IDEA-B SC5011-Special Education Data Request- Newly Opened/Significantly Expanded

 SC5011 is used if requested to determine significant expansion with IDEA-B, definition below: ◦ A minimum student enrollment of 50 ◦ Increase in enrollment must be 50% or greater SC5011- Special Education Data Request- Newly Opened/Significantly Expanded

SC5011- Special Education

Federal Cost Principles:  A-87: State and Local Governments  A-21: Educational Institutions  A-122: Nonprofit Organizations  OMB’s website: OMB Circulars 9

 Establish a uniform approach for determining costs  Ensure that the federal government bears its fair share of costs Purpose of OMB Circulars

 Cost principles for LEAs, including charter schools  Allowable costs ◦ Reasonable, necessary and allocable  Direct costs  Indirect costs OMB Circular A-87 11

 Costs must meet the following criteria: ◦ Reasonable, Necessary & Allocable ◦ Not prohibited by state/local laws & regulations  Request for Application (RFA) ◦ Treated consistently ◦ In accordance with Generally Accepted Accounting Principles (GAAP) Allowable Costs 12

 A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. What Does “Reasonable” Mean?

 Could the costs be considered ordinary and necessary to carry out the grant program?  What are the market prices for comparable goods and services?  Did the individuals concerned act prudently? Determining Reasonableness

 A cost is necessary when it is vital or required in order to meet the objectives of the grant or for the grant to be successful.  It is not “nice to have”. What Does “Necessary” Mean?

 Costs must be allocated (or charged) to the grant program in accordance with the benefits received. What are “Allocable” Costs?

 Costs that can be identified specifically with a particular cost objective.  Examples: ◦ Salaries of employees that carry out program activities ◦ Supplies and materials ◦ Equipment ◦ Travel Direct Costs

 Costs incurred for a common or joint purpose benefiting more than one cost objective and not readily assignable to the cost objectives specifically benefited, without effort disproportionate to the results achieved.  Examples: ◦ Budget & Accounting ◦ IT Support ◦ Human Resources Indirect Costs

 An indirect cost rate that is approved by your cognizant agency, i.e. TEA. What Do We Need To Claim Indirect Costs?

 A cost may not be assigned to one source of funds as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to another source of funds as an indirect cost. Consistent Treatment of Costs

 Federal funds must supplement—add to, enhance, expand, increase, extend—the programs and services offered with state and local funds.  Federal funds are not permitted to be used to supplant—take the place of, replace—the state and local funds used to offer those programs and services.  In general both the funding & activities must be supplemental Supplement, Not Supplant (SNS)

 If I didn’t have federal funds available to conduct this activity/service, would I still conduct it with other funds anyway?  If yes, you are supplanting because it isn’t a supplementary activity How Do I Know If I Am Supplanting?

 All federal funds involved in a supplanting situation would most likely have to be returned to the federal government. Is There A Penalty For Violating SNS?

 Refer to the SNS section in the Program Guidelines  Refer to Schedule #2 in the SAS/application How Do I Know If SNS Applies?

 Draft them  Approve them  Know them  Follow them  Update them annually Policies & Procedures

 Accounting for property and supplies purchased with federal funds  Budgeting and accounting for federal grants  Financial reporting and cash management for federal grants  Authorized uses for federal funds  Maintenance and retention of records pertaining to federal grants  Monitoring and reporting program performance for federal grants What Policies & Procedures Do We Need?

 Time and Effort reporting requirements  Procurement of goods and services using federal grants  Program income generated from activities supported by federal grants  Support of salaries, wages and related costs charged to federal grants  Travel reimbursement requirements applicable to federal grants  Use of credit and debit cards What Policies & Procedures Do We Need? (continued)

 TEA Grants page  TEA Grant Opportunities page  TEA Grant Management Resources page  TEA Help Desk TEA Grant Management Resources

Locate the TEA Grants Page

Locate the TEA Grants Page (continued)

(512) Questions?!?!?!?!?! TEA Grants Page

  TEA Grant Opportunities page  TEA Help Desk button  Secure Environment: TEASE & TEAL  Current Grants Information & Guidance ◦ Enforcement Actions ◦ Guidance ◦ Handbooks ◦ Travel Information TEA Grants Page (continued)

 Division of Grants Administration ◦ Announcements ◦ Federal & State Entitlements  Grant awards & expenditures, updated monthly ◦ Competitive Grant Selection Lists  Grant Management Resources  General Grant Resources ◦ Grants Administration listserv ◦ Grant Terminology TEA Grants Page ( continued 2 )

 Grant Awards by Grantee (state and federal)  TEASE and TEAL accounts ◦ Link to login screens ◦ Request access TEA Grants Page ( continued 3 )

TEA Grants Page – TEA Grant Opportunities Link

TEA Grant Opportunities

 All available grants (eGrants & Paper)  Listed by school year, then alphabetically  Search Function: ◦ Application Name ◦ School Year ◦ Funding Type (Federal, State) ◦ Application Type (Discretionary, Formula) TEA Grant Opportunities (continued)

 Program Information ◦ Program Description ◦ Eligibility ◦ Statutory Authority  Funding Information ◦ Funding amount, grant period TEA Grant Opportunities (continued 2)

 Application and Support Information ◦ Parts of RFA, including Errata’s & FAQs  Critical Events ◦ Application due date, reporting dates  Contact Information ◦ Funding & program contacts TEA Grant Opportunities (continued 3)

TEA Grants Page – Grant Management Resources Link

 General and Fiscal Guidelines ◦ Applies to all grant programs  Provisions and Assurances ◦ Debarment and Suspension ◦ General Provisions and Assurances ◦ Lobbying Certification ◦ No Child Left Behind (NCLB) Grant Management Resources Page

 Amendments ◦ When to Amend the Application  Expenditure Reporting ◦ Refund Procedures ◦ Use of Expenditure Reporting to Receive Payments  Handbooks  Budgeting Guidance  Allowable Cost Guidance Grant Management Resources Page (continued)

 Training ◦ Training for Nonprofit Grantees ◦ When to Amend the Application  Travel Guidelines  Federal Cost Principles  Uniform Administrative Requirements for Grants  Audits Grant Management Resources Page (continued 2)

(512) Questions?!?!?!?!?! TEA Grants Page – TEA Help Desk Link

TEA Help Desk

 Submit questions to Grants Administration  Ensures fast response TEA Help Desk (continued)

(512) Questions?!?!?!?!?! General Contact Information

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