Presentation on theme: "1 South Dakota Department of Education – Grants Management Rob Huffman – Administrator Mark Gageby – Special Education Fiscal Kim Fischer – Fiscal Monitoring."— Presentation transcript:
1 South Dakota Department of Education – Grants Management Rob Huffman – Administrator Mark Gageby – Special Education Fiscal Kim Fischer – Fiscal Monitoring Paul Schreiner – Title I Part A Fiscal
2 The American Recovery and Reinvestment Act (ARRA) Title I Part A IDEA Part B Sections 611 & 619
3 Title I Part A ARRA ARRA State Allocation$34,650,000 Job Funded 183 during Quarter ending March 31, 2010 Funds Dispersed to LEAs Thru April 2010$10,710,000 About 31%
4 IDEA Part B 611 ARRA ARRA Allocation$31,630,863 Job Funded 292 during Quarter ending March 31, 2010 Funds Dispersed to LEAs Thru April 2010$10,325,000 About 33%
5 IDEA Part B 619 Preschool ARRA ARRA Allocation$1,520,277 Job Funded 23 during Quarter ending March 31, 2010 Funds Dispersed to LEAs Thru April 2010$581,000 About 38%
6 ARRA Quarterly Reports Due at the end of each quarter through September 30, 2011 Next one due for Quarter Ending June 30, 2010
7 ARRA Quarterly Reporting Requirements New guidance issued December 18, 2009 shifting focus from “Jobs Created, Jobs Retained” to “Jobs Funded.” Recipients no longer required to make a subjective judgment on whether jobs were created or retained as a result of the Recovery Act.
8 ARRA Quarterly Reporting Requirements Recovery Act Jobs Funded ~ Methodology for Determining Number of Jobs Funded Definite Term – Employees contracted for a definite term such as a school year Hourly employees and hours outside of a contracted time
9 ARRA Quarterly Reporting Requirements Vendor Payments of $25,000 or more An individual payment to a vendor in a reporting quarter not cumulative payments over the life of the project. Vendors are defined as entities or individuals from which the sub-recipient procures goods or services needed to carry out the project of a program.
10 Program requirements of ARRA funds The same program provisions that currently apply to regular program funds apply to the ARRA funds. Two separate funding sources for same program Either regular or ARRA funding source can pay for program activities.
11 Reporting ARRA Fund Use Track separately from regular program funds New CFDA Numbers for each program Maintain accurate documentation of all ARRA expenditures.
12 Planning & Budgeting Fiscal staff need to work with program coordinators in preparing and revising budgets to ensure program requirements are met between the combined amounts in the two separate budgets.
13 Strategies for ARRA Option 1 Obligate all a program’s ARRA funds before June 30, 2010 Advantage - Don’t have to budget or track in FY 2011 ARRA Funds must be tracked separately and cannot be commingled with regular funds Use in place of regular funds in FY 2010 and carryover regular funds Regular 2010 carryover funds may be commingled with the FY 2011 regular allocation.
14 Option 1 Continued May need to amend FY 2010 ARRA program budgets in eGrant May not be feasible at this point, if the district has a large ARRA balance remaining. Need to avoid supplanting & MOE issues.
15 Remember - Supplement Not Supplant and IDEA MOE Provisions Do not replace state and local funds with ARRA funds just to avoid ARRA carryover balance.
16 Strategies for ARRA Option 2 Ensure all ARRA carryover funds are expended for program activities in FY 2011 Pick activities easy to track that equal or exceed ARRA fund balance. Look for ways to spend ARRA funds before regular FY 2011 funds. Remember ARRA funds will expire & cannot carryover into FY 2012 Make sure program balance at the end of the grant period is made up of regular funds only.
17 Closing Out FY 2010 Districts need to file a Project Completion Report on FY 2010 ARRA programs. FY 2010 Grant Period for obligations ends on June 30, 2010. Must submit claims to liquidate any outstanding FY 2010 ARRA obligations by September 10, 2010.
18 SY 2010-11 Budgeting For budgeting purposes on the SY 2010- 11 grant applications Districts may provide the DOE with projected carryover balances for 2010 ARRA and/or regular carryover. Otherwise, wait until PCR are processed to budget
19 Projected Carryover Form Will be emailed to district business officials. Amounts provided by district will be loaded into eGrant for budgeting purposes Up to districts to provide reliable amounts. The Budgets will need to be adjusted to actual amounts once the final amount is determined.
22 SY 2010-11 ARRA Budgets Separate ARRA budgets will be included in the Title I and the IDEA Sections 611 & 619 Program Applications. Budgets will be on eGrant New for IDEA Part B programs Paper application with budgets on eGrant IDEA will be now be reimbursement basis Submit claims on eGrant
23 Carryover Limits Title I Part A Need a waiver from State to exceed15% carryover limit Based on Combined Regular and ARRA Allocations less than $50,000 are exempt from this limit IDEA Part B No Carryover limit - may carryover all FY 2010 funds into FY 2011
24 Title I 15% Carryover Waiver District must demonstrate a reasonable basis to prudently spend funds over two years. Spending plan must be reasonable, necessary & allocable to the Title I program
25 IDEA Part B Maintenance of Effort (MOE) LEA application standard: With certain exceptions, an LEA budgets for the education of children with disabilities, at least the same total or per capita amount of either: local funds only; or State and local funds as it spent from those same sources in the most recent prior year for which the information is available
26 LEA (MOE) requirement IDEA Part B funds must not be used by an LEA to reduce the level of expenditures for the education of children with disabilities made by the LEA from local funds below the level of those expenditures for the preceding year
27 LEA MOE (cont) Don’t include as state or local funds any federal funds for which the SEA or an LEA is required to account to the federal government
28 LEA MOE (cont) Audit standard: Compliance with the MOE requirement, after a fiscal year has ended, is based on the actual local or state and local expenditures for special education and related services in the audited year and the prior year
29 LEA MOE: Common Problem The LEA does not fully spend the amount of local, or state and local, funds it was required to budget in its application at the beginning of the year to demonstrate to the State that the LEA would meet the MOE requirements.
30 Optional Flexibility Authority-50% Rule For any fiscal year that an LEA’s allocation exceeds the amount of its prior year’s allocation, the LEA may reduce its expenditure of local funds by not more than 50% of the increase in federal funds The LEA must use an amount of local funds equal to the reduction for activities that could be supported with funds under the ESEA
31 Optional Flexibility Authority-50% Rule (cont) The LEA must spend the freed up local funding by June 30, 2010 or it will not make MOE in SY 2009-10. Funds do not carryover into next fiscal year. This will reduce the MOE for next year-FY 2011 This flexibility must be taken in the fiscal year the excess IDEA allocation became available.
32 Optional Flexibility Authority-50% Rule (cont) LEA’s are required to track the funds and provide DOE with a detailed expenditure report. Business Managers can export the information out of their financial software and provide a spreadsheet in either a PDF or Excel format. Expenditure reports are due with your Project Completion Report (PCR).
33 ARRA Funds-IDEA Part B 611 & 619-FY 2010 LEA’s must close out their FY 2010 ARRA IDEA Part B 611 & 619 grants. Fiscal Year ends June 30, 2010 Project Completion Reports must be completed by September 10, 2010.
34 Amendments Revised Flowthrough Funds form can be used for amendments to Regular IDEA Part B funds, Coordinated Early Intervening Services (CEIS) and Optional Flexibility Authority (50% Rule). Website for form: http://doe.sd.gov/oess/specialed/flowthrough.asp. http://doe.sd.gov/oess/specialed/flowthrough.asp ARRA funds amendments should be done on eGrants system.
35 HB 1021 Equipment purchases which are not assistive technology tied to an IEP can now be purchased with federal funds. Must be approved by DOE.