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Read, wRite, and Report

Read, wRite, and Report. A pplications R ules and Regs R eporting Requirements and A uditors. Read. Available Information. www.isbe.net http://www.isbe.net/spec-ed/html/idea_part-b.htm http://www.isbe.net/arra/pdf/arra_reporting_inst.pdf. Helpful Internet Sites ARRA Recovery Site :

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Read, wRite, and Report

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  1. Read, wRite, and Report Applications Rules and Regs Reporting Requirements and Auditors

  2. Read

  3. Available Information • www.isbe.net • http://www.isbe.net/spec-ed/html/idea_part-b.htm • http://www.isbe.net/arra/pdf/arra_reporting_inst.pdf

  4. Helpful Internet Sites ARRA Recovery Site : http://www.recovery.gov/ ARRA Department of Education Guidance http://www.ed.gov/policy/gen/leg/recovery/index.html ARRA-IDEA Part B Department of Education Guidance http://www.ed.gov/policy/gen/leg/recovery/guidance/idea-b.pdf State or Federal Project and Payment Information: http://206.166.105.128/FRISInquiry/ IDEA 2004 http://idea.ed.gov/explore/home USDE – Office of Special Education http://www.ed.gov/about/offices/list/osers/osep/index.html

  5. wRite

  6. Important Terms • Excess Cost • Supplant • Maintenance of Effort (MOE)

  7. Excess Cost • The LEA must maintain its local and state fiscal effort (spending) for the education of children with disabilities before federal funds are used. • This prevents LEAs from using federal funds to pay for all costs of special education

  8. Supplant sup plant (transitive verb) 1. oust somebody 2. replace

  9. New Guidance on Supplanting If the LEA maintains (or exceeds) its level of local, or state and local, expenditures for special education and related services from year to year, either in total or per capita, then the Part B funds are, in fact, supplementing those local, or state and local, expenditures and the LEA has met its MOE and supplement/not supplant requirements.

  10. Maintenance of Effort Spending the same or greater amount of money (as was spent the previous year) from local funds to support special education.

  11. What is MOE? The Federal Standard is: “An LEA…must ensure that the amount of local funds it budgets for the education of children with disabilities in that year is at least the same…as the amount it spent for that purpose in the most recent fiscal year for which information is available…”

  12. Exceptions to MOE • Through normal attrition, qualified lower-salaried staff replace higher-salaried staff • Decrease in enrollment of children with disabilities • Termination of obligation to a particular child that is exceptionally costly • Termination of costly expenditures

  13. Use of IDEA Funds Federal and state funds may be used for such expenditures as are reasonably necessary for providing appropriate programs and meeting the requirements of the law.

  14. Allowable Expenditures • Staff salaries/benefits • Supplies/materials • Equipment • Other items necessary to sp. ed. program

  15. Costs not permitted • Private school tuition • Matching funds for grants • Debt reduction • Attorney’s fees for representation • Other expenditures not directly related to the grant activities

  16. Out of State Travel • Requires pre-approval • Complete form and fax or mail to grant coordinator (Page 29 in “Blue Book”)

  17. Early Intervening Services (EIS) • May use up to 15% of funds for EIS • Use of funds is specific (page 16 in “Blue Book”) • Documentation will be needed Who is targeted? What happens?

  18. Proportionate Share • Funds are to serve students with disabilities in non-public schools. Figure is calculated at ISBE and published at http://www.isbe.net/funding/html/specialed.htm

  19. Grant Management

  20. There are rules . . . Federal & State regulations EDGAR & A133 (Pages 6-7 in “Blue Book”)

  21. Putting things in place • Record keeping and office procedures are important • Pages 30-32 in “Blue Book”

  22. FRIS Inquiry • Financial Reimbursement Information System • You can find budgets, payments, expenditure reports and more • Find it at www.isbe.net

  23. Expenditure Reports • Due quarterly • Sent electronically • Contact Sharon Conrath at 217/782-5256

  24. Frozen Funds!!!! • Excess cash on hand • Late expenditure reports • Non-compliance with regulations

  25. eGrant Application

  26. How to submit a grant: In IWAS: • Click “system listing” • Select grant • Click Yes • Give your grant a title • Click “create new project” • Move through all tabs to complete

  27. A Few Tips . . . • To start grant, click Yes • Save early save often • No save button – may be locked • Hold down Ctrl for checklist

  28. Important Details • Remember to list staff names • Describe types of benefits • Itemize supplies / materials • Equipment is $500+ per unit

  29. Cooperative Grants • The Cooperative is the AA • The AA must allocate funds to member districts (green zero) • The AA is responsible for all funds

  30. Things we’ve learned from reviewing audit findings! • Some findings are worse than others. • Some findings have questioned costs. • Findings affect LEA determination. • Findings always require an action plan. • Many people do not read the “Accounting Procedures” section in the instructions.

  31. Uses of ARRA Funds • Must be consistent with the current IDEA Part B statutory and regulatory requirements. • Funds should be used for short-term investments that have potential for long-term benefits

  32. Possible ARRA IDEA uses: • Assistive technology and training. • Intensive district-wide professional development for special education. • Develop and expand the capacity to collect and use data. • Expand placement options for preschoolers. • Hire transition coordinators.

  33. ARRA IDEA Funding All ARRA IDEA funds allocated to cooperatives and districts will be available until September 30, 2011. ARRA IDEA funds cannot be obligated after that date.

  34. ReportGeneral Reporting RequirementsNote: Presentation is based on preliminary information regarding reporting known as of 9/14/09 and is subject to change.

  35. Tracking ARRA Funds • The State (SEA) is required to report ARRA funds separately • SEA must maintain accurate documentation of all expenditures • SEA must ensure data quality and proper expenditure of ARRA funds

  36. Questions Reports Must Answer: • Who is receiving ARRA funds? • How much are they receiving? • What projects or activities are being funded? • What is the completion status of the projects? • What impact on job creation and retention?

  37. When Are Reports Due? • ARRA requires that the state’s report on the use of ARRA funding is due no later than the 10th day after the end of each calendar quarter. • Due to the short timeline, LEAs will need to transmit ARRA data before the day that the state’s report is due.

  38. Federal Oversight Authority • OMB, Recovery Board, Office of Inspector General • Establish data quality expectations • Establish data and technical standards • Coordinate any centralized reviews of data • Findings by a Federal agency can result in termination of Federal funding

  39. Cautions • No waivers will be granted regarding required reporting • Reporting elements cannot be combined with other Federal reporting requirements • Prime recipient (state) must avoid double counting • Non-compliance with reporting requirements is considered a violation of the award agreement and reports may be used to assess compliance with award agreements

  40. Who Reports? • Prime recipients (States) have the primary responsibility for reporting all data. • Sub-recipients (Districts) must report to the state. • Reports are expected to meet the requirements of recent legislation regarding reporting.

  41. Prime Recipient • Owns recipient data • Initiates appropriate data collection and reporting procedures • Implements internal control measures to ensure accurate and complete information • Performs data quality reviews and makes appropriate and timely corrections

  42. Sub-recipients • Own sub-recipient data • Initiates appropriate data collection and reporting procedures • Implements internal control measures to ensure accurate and complete information • Reviews information and makes appropriate and timely corrections

  43. Vendors If a sub-recipient (i.e. district or cooperative) awards ARRA funds greater than $25,000 to a vendor for services needed to carry out the project or program, the sub-recipient must report the identity of the vendor by reporting the DUNS number, if available, or otherwise the name and zip code of the vendor’s headquarters. A vendor is defined as a dealer, distributor, merchant, or other seller providing goods or services that are required for the conduct of the program. A vendor: (1) Provides the goods and services within normal business operations; (2) Provides similar goods or services to many different purchasers; (3) Operates in a competitive environment; (4) Provides goods or services that are ancillary to the operation of the Federal program; and (5) Is not subject to compliance requirements of the Federal program.

  44. Sub-recipient DUNS Sub-recipient type Amount received Amount awarded Sub-award date Sub-award period Place of performance Area of benefit Officer names and compensation Required Data Elements

  45. ARRA Reporting Variables • All districts and cooperatives must have a Nine Digit Dun and Bradstreet (DUNS) number assigned http://fedgov.dnb.com/webform • Central Contracting Registration (CCR) – you must have a DUNS number to register at CCR. More information available at http://www.ccr.gov

  46. Expenditure Reports • Transfer of funds by a cooperative to a member district’s subgrant does not constitute an expenditure. • Cooperatives must ensure member districts have expended funds that were subgranted and report the aggregated expenditures on their quarterly and final expenditure reports.

  47. ARRA Reporting Variables All expenditure and other ARRA data must be reported CUMULATIVELY or year-to-date from the point that each LEA began expending ARRA funds through the end of each quarterly reporting period. Each subsequent quarterly report will also be cumulative. In other words, the report due January 2010, will include the data reported through September 2009 and be updated to include data that accumulated through December 2009. ISBE will aggregate all ARRA expenditures across fiscal years for each LEA.

  48. Jobs Created and Retained A job created is a new position created and filled; a job retained is an existing position that would not have been continued were it not for ARRA funding. FTE – Full Time Equivalency Enter the FTE for each position. This is calculated as total hours worked divided by the number of hours in a full-time schedule. The figure should be reflected to two decimal places. The number reported should represent a reasonable average of FTE’s created and retained for the quarter. Such an estimate would ideally be done by taking FTE’s for each pay period in the quarter and averaging them. It could also be done at a single point in time, as long as care is taken that the single point is representative of the quarter for the position.

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