Federal Fiscal Compliance 101 Texas Education Agency (TEA)
Major Federal Fiscal Compliance and Reporting Requirements CEIS and MOE Voluntary Reduction Reporting FFATA Reporting Indirect Cost Rates Title I, Part A Comparability NCLB LEA MOE IDEA-B LEA MOE Special Education SSA Configuration Changes Corrective Actions
Reports, Notifications and Submissions GFFC Reports and Data Collections TEAL/TEASE Application TEA Federal Compliance Determinations LEA responses to Federal Compliance Determinations Ensure appropriate LEA staff have access!
Reports, Notifications and Submissions Grants and Federal Program Compliance (GAFPC) listerv Sign up for GAFPC at: http://miller.tea.state.tx.us/list/ http://miller.tea.state.tx.us/list/ Ensure appropriate LEA staff are subscribed to GAFPC!
CEIS and MOE Voluntary Reduction Reporting Requirement Report on applicable CEIS Set-Aside amounts, students served, and MOE Voluntary Reduction taken by LEA’s.
CEIS and MOE Voluntary Reduction Reporting Common Errors to Avoid CEIS Set-Aside amounts > 15% MOE Voluntary Reduction > 50% Combined, the CEIS Set-Aside and MOE Voluntary Reduction may not exceed lower of the two
CEIS and MOE Voluntary Reduction Reporting Common Errors to Avoid (Continued) CEIS Set-Aside yet no CEIS Students Served CEIS Students Served yet no CEIS Set-Aside Special Education Consolidated Grant Application is not amended for CEIS Set-Aside changes
FFATA Reporting Requirement Report on applicable federal subawards (i.e. TEA NOGAs to LEAs) Note: LEA data is tied to the LEA’s DUNS LEA’s must update SAM annually
FFATA Reporting Common Errors to Avoid Incorrect 9-digit zip code for the physical address in SAM Outdated address or business contact information in AskTED Incorrect DUNS on file at TEA
Indirect Cost Rates Request Rate Via Annual Submission ISDs – Exhibit J-2 of AFR (electronic submission) Open-enrollment Charter – eGrant Special Collection SC5010 ESCs/Other Governmental Agencies – Indirect Cost Rate Proposal submitted directly to TEA
LEA may apply its Indirect Cost Rate if allowable by the grant The indirect cost rate cap may be less than the LEA’s approved Indirect Cost Rate Administrative caps may limit the amount of indirect costs recovered Application of Indirect Cost Rates
Common Errors to Avoid The indirect cost recovery is calculated when the LEA submits the final expenditure report If the LEA has requested reimbursement in excess of the allowable indirect costs on its periodic expenditure reports, a refund due will be generated
Title I, Part A Comparability Requirement LEAs required to annually submit Comparability Computation Form and Comparability Assurance Document using GFFC Reports and Data Collections Submissions due November 12 th
Title I, Part A Comparability Common Errors to Avoid Misclassification of Campus (either Title/Skipped or Non-Title) Not reporting EE and/or PK campuses in Elementary Grade-span group Not demonstrating compliance with one test for all grade-span groupings tested
Title I, Part A Comparability Common Errors to Avoid (Continued) Subdividing Grade-span into High/Low enrollment and not meeting Significant Difference of Enrollment criteria Uploading Comparability Computation Form as a PDF rather than Excel as required Uploading Comparability Assurance Document without Superintendent Signature as required
NCLB LEA MOE Requirement Determine LEA compliance with NCLB Maintenance of Effort (MOE) Applies to LEAs receiving federal funds under covered NCLB (ESEA) programs
NCLB LEA MOE Common Misconceptions MYTH: Similar to IDEA-B LEA MOE, there are federal statutory exceptions to NCLB LEA MOE. TRUTH: There are no federal statutory exceptions. MYTH: TEA has authority to waive penalty for noncompliance. TRUTH: Only USDE has authority to waive penalty.
NCLB LEA MOE Common Misconceptions MYTH: Receipt of USDE waiver constitutes compliance with requirement. TRUTH: Final Determinations DO NOT change; only the penalty is waived. MYTH: Penalty only impacts only Title I, Part A. TRUTH: Noncompliance impacts all covered programs.
IDEA-B LEA Eligibility Requirement LEA must certify it has budgeted in the current year an amount greater than or equal to the amount required to meet the MOE requirement. Applies to LEAs receiving federal funds under an IDEA-B formula grant
Special Education Consolidated Grant Application Schedule BS6006 - Fiscal Compliance Requirements Part 1: LEA MOE Eligibility Part 2: CEIS Set-Aside and MOE Voluntary Reduction Amount
IDEA-B LEA MOE Requirement Determine LEA compliance with IDEA-B Maintenance of Effort (MOE) Applies to LEAs receiving federal funds under an IDEA-B formula grant
IDEA-B LEA MOE 2014 Updates to IDEA-B LEA MOE Handbook SHARS Medicaid Cost Share is not included in the IDEA-B LEA MOE calculation Exceptionally Costly Program is defined as amount greater than the average per-pupil (as defined in Section 9101 of ESEA)
IDEA-B LEA MOE Fiscal Agents and Member Districts TEA has no authority to resolve SSA disputes Member Districts must contact their Fiscal Agent for amounts reported on their behalf State Reconsideration for Significant PEIMS Errors
Special Education Shared Services Arrangement (SSA) Configuration Changes Requirement LEA must notify TEA of configuration changes annually by February 1 st LEA must submit the new SSA Contracts annually by June 1 st
Requirement LEA may owe a refund to TEA from a federal finding in an audit LEA may have required corrective actions from a federal finding in an audit Corrective Actions
Common Errors to Avoid Failing to send a check for any refund due to TEA by the deadline Failing to provide corrective action documents to TEA by the required completion date
Visit the FFCR website: http://www.tea.state.tx.us/index4.aspx?id =2147505847 For questions, please send an email to: Compliance@tea.state.tx.us Additional Questions?