Cartersville City Schools Dr. J. Howard Hinesley Superintendent Ken Clouse Assistant Superintendent Audra Saunders Director of Curriculum & Accountability 12/2/2018

Consolidation of Funds (Fund 150) A program to fully consolidate federal, state, and local funds in specific Title I schools that operate schoolwide programs. NOT Fund 400! Four systems (14 schools) participating FY17 Calhoun City, Cartersville City, Foothills Charter, Madison County Twelve systems (120 schools) participating FY18 APS, Calhoun, Dougherty, Long, Lumpkin, Marietta, Mitchell, Worth

Local Control and Flexibility! Why Consolidate? Local Control and Flexibility! Once funds are consolidated, the federal funds lose their identity as federal funds, and expenditures of those funds are no longer limited to the federal requirements for the individual programs. Puts money “closer to kids” Flexibilities only apply to Consolidated Funds. LEA’s choose programs and dollar amounts

Federal Funds Available for Consolidation Title I, Part A – Disadvantaged youth Title I, Part D Subpart 2 only – Neglected & Delinquent Title II, Part A – Teacher Quality Title III, Part A – LEP, Immigrant Title IV, Part A – Student Support & Academic Enrichment Title VI, Part B – Rural Title I – School Improvement 1003(a) Title I – School Improvement 1003(g) McKinney-Vento – Homeless NOT SPECIAL EDUCATION 12/2/2018

Allowability A schoolwide program school that consolidates federal program funds is not required to meet most statutory or regulatory requirements of the program applicable at the school level, but must meet the intent and purpose of that program to ensure that the needs of the intended beneficiaries are met.

Intent & Purpose (by school) Purposely Broad – “monitoring” this document compared to expenditures

Comprehensive Needs Assessment $ I & P SWP/SIP Comprehensive Needs Assessment

Functional Categories 1000 – Instruction 2100 – Pupil Services 2210 – Improvement of Instructional Services 2213 – Instructional Staff Training 2220 – Educational Media Services 2700 – Transportation (Supplemental)

Time and Effort A schoolwide school that consolidates federal, state and local funds is not required to keep any time and effort documentation on employees paid out of the consolidated pool of funds, unless otherwise required by the state and local district.

Property Records Items purchased with consolidated funds should reflect “Consolidation of Funds” (or Fund 150) Purchases prior to consolidation must be maintained separately for inventory purposes.

Some Title I Rules Still Apply Comparability Maintenance of Effort (MOE) Set-Asides (Administrative, 1% Family Engagement, Homeless, etc.) Supplemental Funds Test (RAMP)

Finance Federal Programs Principals Central Office

Finance Program Collaboration

Budgeting System’s strategic plan and school improvement plans should be used to create budgets Consolidated application budgeting MUCH easier (one line item per school plus set-asides and non-consolidated schools) Meet with principals and bookkeeper to ensure understanding of the process

Screenshot of ConApp Budget 12/2/2018

Federal Program Draw Downs Monthly expenditure reports will be generated by school Percentages by federal program calculated in your consolidated pool will be used to document your draw down amounts Must make sure the federal programs do not incur a larger cash burden than is budgeted (Cash Flow Management)

Calculation of Monthly Cash Drawdowns Pg. 14

Journal Entry A journal entry will be required at least annually to transfer funds to the federal program The JE can be done monthly or quarterly Done at the function level Example – amount of Title 1 expenditures for function 1000 will be credited to 1000-881 in Fund 150 and debited to 1000-881 in Fund 402

Financial FAQ Completion Report Completed using proportions equally total Fund 150 expenditures Carryover % of the fund balance Maintenance of Effort DE046 Fund 100 and 150 will be used CPI reporting

Questions? Ken Clouse, Assistant Superintendent, Title II Director, kclouse@cartersville.k12.ga.us Richard Dyke, Director of Finance, rdyke@cartersville.k12.ga.us Audra Saunders, Director of Curriculum & Accountability, Title I Director, Title III Director, asaunders@cartersville.k12.ga.us, 404-660-5224 12/2/2018