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Adult Education Fiscal Compliance

Adult Education Fiscal Compliance Marty Kelly, Coordinator April 1, 2009 Adult Education

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Adult Education Fiscal Compliance

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  1. Adult Education Fiscal Compliance Marty Kelly, Coordinator April 1, 2009

  2. Adult Education • Education program of instruction designed for persons 16 years of age (out-of-school youth) and older to improve the person’s basic literacy skills, English skills or a program of instruction leading to the completion of a secondary education diploma or equivalent (GED – Utah High School Completion Diploma).

  3. Adult Education Funding Sources • STATE legislative appropriation MSP (school districts only) and State Corrections for the two prisons (school districts only) • FEDERAL AEFLA – Adult Education and Family Literacy Act – school district and community-based organizations (ABE basic, EL/Civics and Prisons and Institutions) • Competitive grant process • Requires a 25% match from non-federal or in-kind contributions • Funding allocation is on a reimbursement basis of fund after expenditures have occurred • FEES and TUITION Not to exceed $100 during a program year collected directly from students taking into account the person’s ability to pay. Collected fees and tuition must be used directly by the adult education program to provide direct services for the adult education student that the program would otherwise not be able to provide through their usual funding sources.

  4. Responsibilities Associated with Acceptance of State and/or Federal Funds

  5. Responsibilities: Programs are responsible to maintain complete backup documentation of reimbursement expenditures for a period of seven years (three years on site and four years available).

  6. State Funding Specifics: • Programs receive funding notification in March as to the following year’s allocation (2 year lag in outcomes generated and funding formula allocations). • Programs submit a plan application by May 1. • Program plans are approved and the program director and business administrator receive final notification of the allocation and plan approval by mid-June. • Adult education program directors are responsible to: a. “Set their budgets” defining the funding allotments within each budget category. b. Work with their business administrator to assure funding spent in the budget categories match what is defined in the approved state plan.

  7. State Supplemental Funds: • Priority is given to programs with less than 1% of the state funding allocation. • Requests for supplemental funding are processed after October 15 (after USOE adult education coordinator review of district APRs).

  8. State Carryover Funds: • A preliminary request is to be received by the USOE Adult Education Services Coordinator by August 1 from the program’s business administrator indicating intent to have a carryover of state funds. • The final request for carryover funds is due October 1 and funds must be used by the end of June 30 of the program year they were authorized.

  9. Federal Funding AEFLA Specifics: • There is a 5% cap on administrative funds. • AEFLA funds are multi-year grants with the second and subsequent years written as a continuance of the original grant. • An award letter is sent annually to the district superintendent, business administrator and the program director defining the award allocation. • Funds are awarded on a reimbursement request basis and must be submitted quarterly. • If the fund allocations by budget category change more than 10%, the business administrator and the program director are to work together to define the change in the funding allocation per budget category. The program director is responsible to submit a revised narrative, program targets and a budget sheet.

  10. General Accounting Rules and Information • Tri-annual program monitorings are held with all programs. The business administrator’s budget spreadsheet for the current year to date will be reviewed to validate that funds are tracked and accounted for by funding streams. • Accounting “backup” supporting documentation of expenditures may be requested during a monitoring visit or as part of a program’s corrective action as needed.

  11. General Accounting Rules and Information 3. Collected fees and tuition must be defined as income, whether submitted to the business administrator or receipted in a checking account, and must be used specifically to provide additional adult education and literacy services that the program would otherwise be unable to provide in assisting adult students to become literate, obtain knowledge and skills necessary for employment and self-sufficiency, obtain the education skills necessary to become full partners in their child’s education and complete their secondary school education. 4. Collected fees and tuition cannot be reported as part of the district’s general funds as they are restricted and must be reported and used by adult education programs in the program/account that the student received education services through (State: 1609, 1615, 5613 or Federal: 7581, 7583, 7584, or 4585).

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