Fiscal Management of Federal Programs

PAFPC Annual Conference

April 4-6, 2011

Presented By:

Kelly IorfidaKelly Iorfidaand Administrative Techniciansand Administrative Technicians

The Division of Federal Programs (DFP)Pennsylvania Department of Education

Topics to be covered include:

Consolidated Application

Transferability of Funds

Carryover & Carryover Waivers

Amendments - when, why & what LEAs need to do

Budget Revisions - when & how to create/complete in eGrants

Final Expenditure Reports (FERs)

- process for completing in eGrants

Single Audit Findings – how to avoid them

Consolidated Application

Consolidated Grant Rider may consist of the following projects:

Title I – Improving Basic Programs Title II, A – Improving Teacher Quality Title III – English Language Learners Title II, D – EETT Title I, D – Delinquent Institutions Academic Achievement Award (AAA)

Consolidated Application

LEAs may begin completing their Consolidated Application in the Spring of each year

Completed in the eGrants system

All projects in Cons App will have same start date

Start date depends upon date the signed, hard copy of rider is received in the DFP

Start date can be as soon as July 1, but never sooner

End date is always September 30th – unless LEA requests “carryover “

“TRANSFERABILITY”of Funds

TRANSFERABILITY OF FUNDS

DEFINITION:

The authority that permits LEAs to transfer a portion of their formula funding from one program to another

May transfer up to 50%

Funds may only be transferred to other specific federal programs

Program Funds LEAs May TRANSFER:

Title IIA - Improving Teacher & Principal Quality

**May transfer funds INTO Title I**May not transfer funds OUT of Title I

**Funds transferred into Title I are subject to district set asides.

LEAs in “School Improvement” or “Corrective Action”:

If in School Improvement I or II: - May transfer up to 30%

If in Corrective Action I or II:

- May not transfer any funds

TRANSFERABILITY OF FUNDS

TRANSFERABILITY OF FUNDS

** No actual $$ transfer - Individual program allocations do not change

Authorized program activities only

Consultation with NP schools **Required if NP dollar amounts are affected

Must contact the DFP at least 30 days prior to transferring funds on eGrants

Complete Transferability Worksheet ** Must be completed prior to using transferred funds for new activities

Update Narrative/Consolidated LEA Plan * In Consolidated Application in eGrants

Track activities funded with transferred funds

** Track expenditures of transferred funds under the program the funds were transferred out of.

LEAs Must do the Following in eGrants when Transferring Program Funds:

Transferability Worksheet link is located at bottom of Consolidated Menu Screen.

Consolidated Menu Screen in eGrants

Transferability Worksheet in eGrants

This row shows LEA’s

Federal Allocations

This row shows amount

available for Transferability

Carryover

and

Carryover Waivers

CarryoverLEAs MUST request carryover if entire program allocation will not be expended by project end date.

“When” would LEA request carryover? When completing following year’s (2011-12) project application (in eGrants)

”Where” does LEA request carryover? LEA enters carryover amount in project’s “Carryover” section (in eGrants)

i.e. If 100% of 2010-11 program allocation will not be expended by September 30, 2011

LEA enters carryover amount in project’s “Carryover section” in eGrants

Carryover Link/Section in eGrants

Carryover Section in

Title I project menu screen

Enter bullet if you wish to carryover funds

Enter carryover amount

Indicate if your LEA wishes to:

- Redistribute funds to all Title I schools

OR

- Keep funds in Home Building

Carryover Section in eGrants

**Be sure to hit the Save As Completed

button

Carryover LEAs may also request carryover later in

program year if ALL program funds will not be expended by project end date.

LEA must do the following:

1) Contact Administrative Technician (AT) in DFP

2) Provide AT with “project number” and “amount” to be carried over

Project No: 013-11-0345

Carryover Amount: $23,300.00

Carryover

There is no limit on carryover for

the following programs:

Title II, A – Improving Teacher Quality Title II, D – Enhancing Education

through Technology Title III – Language English Proficient

**Limit on Carryover of Title I Funds

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 ** Reason must be reasonable & necessary

Carryover Waivers **May Only be used Once every 3-yr cycle

2007-20082008-20092009-2010

2010-20112011-20122012-2013

2013-20142014-20152015-2016

3-Year Waiver Cycles:

CURRENT 3-YEAR CYCLE

LEA MUST request correct amount of Carryover

Please make sure your Quarterly Reports line up with what LEA actually expended

*** LEA’s Program Person must clearly

communicate with LEA’s Fiscal Person (who does Quarterly Reports)

IMPORTANT:

AMENDMENTS

Amendments

LEAs may need to do an Amendment for any of the following grant projects administered by the DFP:

Consolidated Application - Title I; Title II, A; Title II, D; Title I, D; Title III

School Improvement

Final Allocations from USDE Adjustment for Charter School Students New Programs added to Consolidated

Application such as: Academic Achievement Award Title II, D – Enhancing Education through

Technology (EETT)

Title III

** LEAs are notified of Amendments via Penn*Link

Reasons for Amendments

LEAs Contact for Penn*Links:

Bunne Heimbachbheimbach@state.pa.us

** Be sure your contact information to receive Penn*Links is up to date

It is very important this info is accurate

Penn links are sent to Superintendents Superintendent forwards to LEA’s Federal

Program Person

TYPES OF AMENDMENTS:

Upward Amendment Increase to total consolidated allocation

**New signed rider must be mailed to DFP**

Downward Amendment Decrease to total consolidated allocation A new signed rider is NOT required

** UNLESS… a New Program has been added

Amendments

DFP Technicians will: Create amendment in eGrants

Update program $$ amounts

Put consolidated application back to “In Process” status to allow editing by LEA

DFP Regional Coordinators will: Send email to LEA contacts notifying of

amendments needing submitted in eGrants

LEAs will: Log into eGrants Go into the amended project Update Narrative

• if new project has been added and/or…• if new allocation will significantly change how

program funds will be expended

Update Budget**Don’t forget to hit the save & submit button to

Resubmit the project!!

For projects other than Title I:

For Title I Projects LEAs will:

Do same as previous slide AND may also need to Update the following:

School Improvement Set Asides (ONLY if in SI)

District Improvement Set Asides (ONLY if in SI)

Neglected Institutions (ONLY if serving new institutions)

Selection of Schools (Update per pupil amounts)

Non public School Set Asides (ONLY if serving NPs)

Get new Non Public Sign Off (ONLY if serving NPs)

Amendments and Nonpublic Signoff

Anytime there is a change to the LEA’s Title I allocation,

- Whether increase or decrease –

LEA must share this information with their Nonpublic (NP) schools and have NP Sign off again.

**Only applicable if serving NP schools

Budget Revisions

Budget Revisions

Necessary if....

Any function code “total” increased MORE than 20% compared to the last approved summary budget or…..

A transfer of funds is to be made to a previously unbudgeted category

Any changes to “Equipment”

Budget Revision required if any

function code total increased MORE than 20% from the

last approved budget.

Budget Revisions

May be submitted any time during the availability of the funds (July 1 thru Sept 30)

Recommended to wait until funds are expended

- reconcile final expenditures with budget

- prior to submitting Final Expenditure Report

Consolidated Application must be in Approved status to do budget revision

Budget Revisions and Title I Projects

A budget revision made to LEA’s Title I project will require a Nonpublic (NP) signoff *(If serving any NP schools)

NP signoff required because any alterations to public program may result in changes to NP program

LEA will not be able to fully submit revised budget until NPs signoff

Budget Revisions

** Contact your Administrative Technician (AT) in DFP after submitting a budget revision

- AT will approve revised budget

- LEA can do Final Expenditure Report after budget revision is approved

** Budget Revisions are not Amendments

Click on Create a Revision for One or More Grants

**This is the Consolidated Menu Screen

in eGrants

Budget Revisions

* Place a checkmark in program box you need to do budget revision for

**Then hit Create

Revision button

Budget Revisions

*** PLEASE NOTE ***

After completing a Budget Revision in your Consolidated Application:

You must hit 2 Submit Buttons:

- 1st one resubmits the project- 2nd one resubmits the consolidated app.

(2nd button is located on consolidated menu screen)

**Budget Revision will not show up as submitted (in eGrants) unless both buttons are hit.

Budget Revisions

Budget RevisionsMore things to Remember:

You cannot submit a budget revision unless your consolidated application is in “approved” status.

Your consolidated application will be in “view only” while your revision is being approved.

You cannot create additional revisions to any program until current revision is approved. (Unless revision was created same time)

Budget Revisions vs. Amendments

Amendments – created by PDE Required when allocations for any programs

increase or decrease - Changes in state allocation amounts from USDE - Opening or expanding charter school in your LEA - New program/project has been added

Process for Submitting an Amendment:- PDE generates amendments on eGrants

- LEA adjusts budgets and/or narratives

- New Rider is submitted to PDE, if funds increase

Budget Revisions vs. Amendments

Budget Revisions - created by LEA Required when expenditures on any line (function)

item TOTAL on the consolidated budget is changed by 20% or more.

**No new Rider is necessary – no change in allocation

Process for Submitting a Revision Create a revision on eGrants ONE revision to cover all adjustments prior to

submission of Final Expenditure Report

Exception: Revisions to Equipment Purchases

FINAL EXPENDITURE REPORTS

Final Expenditure Report (FER)

LEAs must submit a FER for all Federal Programs

FERs “close” projects by reporting funds have been expended & are in compliance with approved budget

FERs must be submitted as soon as project funds are expended, but no Later than 30 days after end date of project

If LEA requests “Carryover” - the project’s FER will not be due for an additional year.

**Unless funds are expended sooner

Failure to submit FERs within above-mentioned timeframe could result in:- Suspension or loss of any project funds remaining

- Single Audit Finding

Final Expenditure Reports

Submitting Final Expenditure Reports

Online submissions of FERs

- Mandatory since 2006-07 to submit FERs

via eGrants

- For projects completed in eGrants system

Title I - Title IIA - Title II, D - Title I Delinquent -

Title III - Academic Achievement Award (AAA)

Submitting Final Expenditure Reports (con’t.)

Hard copy submissions of FERs For projects completed in paper form / not

in eGrants:

Rural & Low Income; Reading First; Math & Science Partnership Grant

Fax FER to DFP at 717-787-8634 A blank copy of FER form can be found

on DFP’s web site at:

www.education.state.pa.usClick on: Programs / Programs D-G / Federal

Programs / Final Expenditure Reports

Title I ARRA FERs Log into eGrants

On the Main Menu Screen you will see:

ABC SD

Federal Programs Electronic Applications - Main Menu

Welcome … You have access to the following sections:

• Consolidated Application

• LEA Administration Functions• View Previous Years Projects

• Title III • Title III Data Collection for 2010-2011

• Final Expenditure Reports

Click on View Previous Years Projects

ARRA Title I FERs The next screen contains a list of years: i.e. 1999 via 2010

Click on 2009

On the next screen click on Final Expenditure Reports

And on the next screen click on Create a Final Expenditure Report for One or More Grants

The next screen should contain the various programs you are able to create an FER for. Place a checkmark in the Title I, Supplemental box and then click the Create FER button:

Programs to Create FER For

Title I, Supplemental

Create FER

ARRA Final Expenditure Reports

The new screen will say: New FER Has Been Started Click on the FER Menu button

The bottom of the next screen will reflect the new FER: FER- Title I, ARRA Supplement (In process)

Click on the FER link

Next you will come to a screen that contains the following information:

Payments Received / Final Expenditure Summary and Approved Budget / Expenditures

ARRA Final Expenditure Reports

Go through each section on the FER menu screen a checkmark will appear in front of each section after completed.

Final Report Details

After all sections are completed an Audit Your Project button will appear. “Click on it”

Next you will get a Submit FER button. “Click on it” Your FER should now say “Submitted” Email your Administrative Technician in DFP to let them

know it has been submitted.

AT will print, process and send FER to Comptroller’s office.

Comptrollers will release any final monies remaining to LEA and close out the project in FAI.

ARRA Final Expenditure Reports

IMPORTANT:

**If your total Title I allocation is $500,000 or more, 1% must be budgeted for Parent Involvement (in the 3300 - Community Services line of the budget)

i.e. Regular Title I allocation - $400,000 ARRA, Title I allocation - $200,000

Total Title I allocation is $600,000

*LEA must budget $6,000 (1%) in 3300-Community Services

The $6,000 can be in either the regular Title I budget or the ARRA Title I budget – OR - a combination of both.

QUARTERLY REPORTS

Quarterly Reports /Reconciliation of Cash on Hand

Due 10th working day of January, April, July & October

LEA completes/submits Quarterly Reports via FAI system / ED Hub Web Portal

Quarterlies should reflect LEA’s account status through end of quarter

Quarterlies not submitted in a timely manner - could result in monthly program payments being suspended until the outstanding report is submitted

QUARTERLY REPORT CONTACT:

For questions regarding your Quarterly Report, contact:

COMPTROLLER’S OFFICE(717) 425-6797

SINGLE AUDIT FINDINGS

Single Audit Findings

In order to avoid possible

Single Audit Findings:

- Be sure to request “Carryover” if needed

- Be sure to request “Waiver” if needed

- Be sure “Final Expenditure Reports” and “Quarterly Reports” are accurate and filed in a timely fashion.

Due Dates Consolidated Application

September 30th

Consolidated Amendments 6 weeks after notification to LEA that amendment was

created

Final Expenditure Reports 30 days after project funds are expended, but NLT 9/30

Comparability Report & Assurances November 15th of each year

Quarterly Reports 10th working day of each quarter: Jan, April, July, Oct.

Resources 

Title I Laws (No Child Left Behind Act)

www.ed.gov/legislation/ESEA02/index.html

OMB Circular A-87, Attachment B www.whitehouse.gov/omb/circulars/a087/a087_2004.pdf  

EDGAR http://www.ed.gov/policy/fund/reg/edgarReg/edgar.html  

Compliance Supplement http://www.whitehouse.gov/omb/circulars/

a133_compliane/04/04toc.html

DFP Administrative TechniciansContact Information:

Barb Kuhn: 717-783-6901 bkuhn@state.pa.usIU’s: 12, 13, 15, 22, 23, 25

Tracy Rapisarda: 717-787-7117 trapisarda@state.pa.us

IU’s: 10, 14, 17, 18, 19, 20, 21, 29, N & D

Daniella Care: 717-787-8631 dacare@state.pa.usIU’s: 4, 5, 6, 7, 9, 24, 27, 28

Yvonne Cobb: 717-783-6907 ycobb@state.pa.usIU’s: 1, 3, 8, 11, 16

Kelly Iorfida: 717-783-6534 kiorfida@state.pa.usIU’s: 2, 26