Fiscal Management of Federal Programs

Your Administrative Technician Reba Kansiewicz: 717-783-6903 rkansiewic@pa.gov IU’s: 2, 5, 6, 9, 14, (except Reading SD) 20, 21, 26, 29 and Harrisburg SD Phil Cooper: 717-783-6907 phcooper@pa.gov IU’s: 1, 3, 8, 11, 16, 24 and Reading SD Angie McGeehan: 717-783-6908 amcgeehan@pa.gov IU’s: 12, 13, 15, (except Harrisburg SD) 22, 23, 25 Tracy Rapisarda: 717-787-7117 trapisarda@pa.gov IU’s: 4, 7,10, 17, 18, 19, 27, 28

Topics Carry over of Project Funds Budget Revisions Final Expenditure Reports Quarterly Reports Obligation of Funds Transferability Reservation of Funds Selection of Schools Funding Adjustments Final Reminders

Program Start Date Program Start Dates are important because LEAs cannot begin obligating their program funds before this date. If they do and it is found during an audit or monitoring visit – it would be considered a finding, so it is very important your Business Managers are aware of the program start date.

Program Start Dates Start date will be the consolidated application’s submission date on eGrants. Sub approval Letter and Final Award Letter reflect the program start date. Do not obligate program funds BEFORE program “Start Date”!! Single Audit Finding Make sure Program Manager and Business Manager are aware of the Start Date! Start dates will be the submission date (in eGrants) of consolidated application or other Federal Applications So if your application is submitted on July 25th, that will be the start date for all programs within your cons app: Title I, Title IIA (and Title III if you have it). The earliest a start date can be is July 1st Funds are not available before 7/1 so even if your cons app is submitted before that – it will have a 7/1 start date. End date is always September 30th, unless LEA requests carryover, which of course – extends the life of the contract for one year – Sept 30th of the following year. We will talk about Carryover on some of the upcoming slides.

Program Start Dates July 1st - Earliest possible Start Date End date is always September 30th, unless LEA requests carryover. Carryover extends the life of the contract for one year, making the end date September 30th of the following year.

Carryover

Carryover Project funds are available for up to a 15-month period: 2017/18 funds: 7/01/17 through 9/30/18 LEAs may carry over these funds for one year beyond the original year of funding: 2016/17 funds may be carried over until 9/30/18 Additional year to spend project funds if needed

Carryover 2 different pots of money – NOT co-mingled! 16/17 carryover funds are NOT added to the 17/18 funds ‘account’! Funds are documented in the budget AND Final Expenditure Report (FER) of the original project year. i.e. funds carried over from 16/17 stay on 16/17 budget and FER LEA should expend carryover funds BEFORE current year funds.

Carryover Carryover is NOT automatic LEA must request carryover if entire program allocation will not be expended by project end date – Sept 30th of final year Contact your Administrative Technician in DFP to help with carryover request “When” would LEA request carryover? When completing following year’s (2017-18) project (Title I, II, III) application (in eGrants). Carryover applies individually to subprojects NOT to the Consolidated as a whole. Or… LEA can: 1) Contact Administrative Technician in DFP 2) Provide Technician with project number & amount to be carried over

Carryover DFP may grant LEAs a “Waiver” of this limitation once every 3-yr-waiver cycle LEA must request waiver from their Regional Coordinator in DFP LEAs with a Title I allocation of less than $50,000 do NOT need a carry over waiver Title I, A: LEAs with a Title I allocation of $50,000 or more may NOT carry over MORE than 15% of those funds. DFP may grant a “Waiver” of this limitation once every 3 years **(3-yr-waiver cycle)** LEA must request waiver from their Regional Coordinator in DFP Via formal Letter on school stationery, signed by Superintendent or CEO Request must be reasonable & necessary

“Title I Carryover Waiver” Allowable one time every 3-Year-waiver cycle: Funds 3-year-cycle Requested in Application 2017-2018 2018-2019 2019-2020 2016-2017 2017-2018 2018-2019 CURRENT 3-YEAR CYCLE

Transferability

Transferability LEAs may transfer 100% of their Title IIA funds into Title IA If USDE Awards PA - Student Support and Academic Enrichment (SSAE) Title IV Funds – LEAs will be able to transfer 100% of this into Title IA also May not transfer out of Title I Funds transferred into Title I are subject to district set asides (Reservation of Funds) For authorized program activities only Transferred funds will be included in nonpublic share (if applicable) In 17-18 school year, all of this may be different ….for Nonpubs

Transferability No actual $$ transfer Individual program allocations do not change Continue to track activities & expenditures of your transferred Title IIA funds under the Title IIA program budget and Final Expenditure Report (FER) Must contact your RC at least 30 days prior to transferring funds on eGrants

Reservation of Funds - Title I Project only -

Reservation of Funds The funds available for set asides are the Base Title I Allocation plus the amount of funds transferred into Title I from Title IIA Title I Set Asides for Parent and Family Engagement and School Intervention (Priority and Focus Schools) Parent and Family Engagement– minimum of 1% if over $500,000 Priority or Focus Schools - mandatory 20% (changed for 2017-18). Homeless Neglected, if serving Homeless Exemption LEAs must reserve Title I funds to provide services to homeless students, except in the following situations. If one of these situations applies to your district, check the appropriate box to bypass the set-aside requirement for homeless students. The exemption will be verified during a monitoring visit. We are a charter school; therefore, all homeless children are eligible for Title I and will be provided the necessary support services through the regular Title I program. All buildings within this LEA are Title I buildings; therefore, all homeless children are eligible for Title I and will be provided the necessary support services through the regular Title I program.

Parent and Family Engagement If allocation is $500,000 OR OVER, required to set aside 1% of Title I allocation This 1% should be used for Parent and Family Engagement Activities Parent Involvement: If your LEA’s Title I allocation is MORE than $500,000, you must set aside at least 1% of the Title I allocation for Parent Involvement. 95% of that amount (of the 1%) must be used at the school level on authorized parent involvement activities. The parent involvement guidance gives LEAs significant flexibility in distributing the 95% to schools. So your district would not have to distribute the 95% equally among their eligible buildings. It would be up to them to determine which buildings have the most need. Your district may use the same formula it uses to determine per-pupil allocations for schools - or use other methods, such as schools’ improvement status, the annual evaluation of parent involvement activities, failure to make AYP, etc… 18

Homeless LEAs are required to set aside funds to provide services to homeless students who do not attend Title I schools No Minimum or Maximum set aside Exemptions: If all buildings within LEA are Title I Charter schools (only 1 building) An LEA may reserve any funds to fulfill the homeless set aside, it doesn’t have to be Title I. In general, this set aside is used to provide services to students who are identified as being homeless and attend a nonTitle I school. Homeless students are automatically eligible for Title I and therefore, the LEA must provide services to meet the needs of those students. You can refer to the Title I Homeless guidance for allowable uses of funds or contact your Regional Coordinator for specific situations. 19

Neglected If an LEA is serving a Neglected Institution Neglected allocation is added to the Title I allocation when LEA selects the institution in Egrants As a result, must be taken out via Reservation of Funds (ROF) This set-aside is used to provide Title I services to students in Neglected Institutions. Neglected Allocation: If your district chose to serve a Neglected Institution – the eGrants system will automatically load the amount for that institution onto the ROF page of your Title I project. The LEA must then budget the activities of the neglected institution within the Title I, Part A budget, along with the rest of their allocation. The services your district provides to children in Neglected Institutions must be comparable to those provided to children in your Title I schools. 20

Optional Set-Asides Audit Community Day Programs Indirect Costs Operations & Maintenance District-Wide Professional Development Pupil Transportation Pre-School Programs Salary & Fringe Benefit Differentials State & Federal Liaison Homeless Liaison Nonpublic Administrative Costs Funds set aside for Summer School and District-Wide PD are subject to NP shares.

Reservation of Funds Funds set aside for Parent and Family Engagement, Professional Development and/or Summer School are subject to nonpublic shares Reserving funds off the top for required/optional activities will reduce the amount of Title I funds to be distributed to eligible (Title I) schools The Reservation of Funds (ROF) in your Title I project is not the Budget section. You must still enter set aside activities on the Title I budget pages

If Title I Funds are Set Aside for any of the items below: Reservation of Funds -Set Asides *Common Issue for Return of an LEA Title I Project! If Title I Funds are Set Aside for any of the items below: Be sure to enter those funds in the following Line Items w/in Title I budget: Parent and Family Engagement 3300 – Community Services Appropriately State Certified (PD) 2270 – Staff Development (PD) Audit 2350 – Legal and Accounting Services Indirect Costs 5000 – Indirect Costs District-Wide PD State & Federal Liaison 2850 – State and Federal Liaison Program Evaluation 2813 – Program Evaluation Nonpublic Administration Costs 2280 – Nonpublic Support Services

Selection of Schools - Title I Project only -

Selection of Title I Schools All buildings must contain number of students whether serving the building or not total number of students total low income public students total low income nonpublic students Buildings 75% low-income and above MUST be served Exceptions need Regional Coordinator Approval/Waiver CEP Multiplier Yes, all Title I buildings will be using the CEP Multiplier No, none of the buildings will be using the CEP Multiplier They are now entering total required whole dollar budget amounts. LEA has to look at what they need to run their Title I program: salaries, benefits, supplies, equipment, PD, etc

Eligibility Calculations See Screenshot on next Slide! Select the ranking method to display the calculations: Percentage by District Percentage by Category (use Category Average) Percentage by Category (use District Average) 35% Rule CEP columm – in SOS/2 See Screenshot on next Slide!

SOS – Step 3 Select Ranking Method:

Title I Ranking Based on percentage of low income students Enter total dollar amount needed to run Title I program Must allocate a higher per pupil allocation to schools with higher concentration of poverty Not required to allocate the same per pupil allocation to each school Work with your “Available Funds” located at bottom of screen The amount remaining (Available Funds – Amount Distributed) must be less than $100.

SOS – Step 5 Non-Public Low Income and Summer School Funds - MUST MATCH Line 1500 NP School Programs - of Budget – including change MUST MATCH IN BUDGET *(1500 NP School Programs)

SOS – Step 5 continued NP Prof Develop share - goes in 2270-Staff Development of budget NP Parent Involve share – goes in 3300-Community Services of budget NP Summer School PLUS the NP Total Low Income share (previous slide) – goes in 1500-NP School Programs of budget

NON PUBLIC ORGANIZATIONS - Title I Project only -

Nonpublic Schools Nonpublic funds must equal the amounts listed in the Data Wizard Step 5 Total NP low income funds (instruction funds) Total NP share of professional development Total NP share of parent involvement Total NP share of summer school Total NP Low Income (instruction) and Summer School Funds must be present on budget line 1500 – including the exact change

Nonpublic Organization Summary On this screen - make sure Selection of Schools column and Nonpublic Organization column are within $1 of each other – eGrants will round the change (up/down) in Nonpublic Organization section

Budget Summary Exact dollar amount must be in line 1500…including change. Total NP Low Income and NP Summer School Funds in SOS-Step 5 Must be budgeted in line 1500 - with the exact change

Budget Revisions

Budget Revisions Recommended to wait until all funds are expended Necessary if.... Any function code “total” increased by 20% or MORE from the last approved summary budget A transfer of funds is made to a previously unbudgeted category Any changes to “Equipment” (700-Property)

If a Function Codes Change Amount is an INCREASE of 20% or greater you need a budget revision. (a decrease of any % does not require a budget revision) If there are any changes to object code 700 – even by a dollar a budget revision is needed.

Budget Revisions Make sure you are creating the revision in the Amendment/Funding Adjustment – Not the original! Subproject must be in ‘Completed’ status If project status is ‘Closed,’ contact technician at DFP to change to ‘Completed’

Final Expenditure Reports

Final Expenditure Reports (FER) Close out your projects Complete when all funds have been spent Make sure you are in the Amendment/FA (not the original) Project status must be Completed to create FER FERs are required to have a sign-off (does not have to be Superintendent) Available only after Amendment/FA

Final Expenditure Report Confusion If a Function Codes Change Amount is an INCREASE of 20% or greater you need a budget revision. (a decrease of any % does not require a budget revision) If there are any changes to object code 700 – even by a dollar a budget revision is needed.

Final Expenditure Reports LEA staff person completing the FER must have the Authorized Sign-off ROLE in eGrants LEA’s eGrants User Administrator must assign this role Sign-off can be any user, business manager, federal programs coordinator (does not have to be CEO/Superintendent)

Quarterly Reports

Quarterly Reports (Reconciliation of Cash on Hand) Due no later than the 10th working day following the quarter just ended January, April, July & October Quarterlies should reflect account status from the beginning through end of the quarter LEA completes & submits Quarterly Reports via the ED Hub Web Portal / FAI system

Quarterly Reports Quarterly Reports (QRs) not submitted in a timely manner: could result in monthly program payments being suspended until the outstanding report is submitted Single audit finding Questions regarding your QR: Contact the Comptroller’s Office at RA-FAIECS@pa.gov

Single Audits

**Be sure project funds are not obligated before start date Single Audit Findings In order to avoid possible Single Audit Findings: Be sure to request carryover if entire project allocation will not be drawn down by Sept 30th Be sure to request Title I Carryover Waiver, if needed (if over 15%) Be sure Final Expenditure Reports and Quarterly Reports are accurate and filed in a timely fashion Be sure project funds are NOT obligated before start date. **Be sure project funds are not obligated before start date

Performance Goal Reports

UGG Performance Goal Reports Based off of goals from previous year application Must be completed by December 30, 2017 Title IA, IIA, III, ID School Intervention report must be completed by December 30, 2017 

Funding Adjustments Can’t do these until original application is fully approved Administrative Technicians at DFP load Amendments/FAs LEA has to update Selection of Schools (SOS), Reservation of Funds (ROF), Budget, Nonpublic dollar amounts, Performance Goals If the subproject dollar amount has no change, it may be locked and is shown by a yellow star. Must contact your Administrative Technician at DFP for access to it.

Don’t forget: After you have submitted all your subprojects, you must still submit the Consolidated Application!! If the status is “In Process” or “Sign and Submit”, your application has NOT been submitted; you are not finished! DO NOT waste too much time in completing your application! BUT don’t call your Technician too quickly either!

Questions. There have been many changes for the 17/18 year Questions? There have been many changes for the 17/18 year. If you have any questions please contact our office. Thank you! DO NOT waste time in completing your application! BUT do not call your Technician too quickly either!