Adult Education and Family Literacy Act Financial Reporting

Reporting Requirements Financial Status Reports (FSR) provide a cumulative report of the federal and non- federal funds, including EL/Civics grants, for a given program year.

FSR’s are due on or before December 31 of each year. Extension Requests ED may extend the due date for submission of Financial Status reports (34 CFR (a) (7)) upon receiving a justified request from the grantee. Requests should be submitted to the Division of Adult Education and Literacy. Submissions Dates

Initial (or first year) report for the first 15 months of the grant. - Total Grant, including EL/Civics - EL/Civics Final report for all expenditures covering the full 27-month period allowed for obligation of federal adult education funds. - Total Grant, including El/Civics - EL/Civics Required Reports

Federal Expenditures Requirements State Administration (NO more than 5% or $65,000, whichever is greater) State Leadership (Capped at 12.5% of Grant) Local Program Costs (Not less than 82.5% for Section 231 and Section 225 activities) - No more than 10% of the 82.5% may be expended for Section 225 activities (Services to Institutionalized adults).

A Change in Reporting Program Income Using special language in the FY 2004 grant award, OVAE has allowed states to add program income to the adult education grant and “used for purposes and under the conditions of the grant agreement.” Under the provisions of this language, fees and tuition charged adult students must be responsible and not impose a barrier on the participation of disadvantaged persons. Funds collected from fees and tuition may not be counted toward

meeting cost sharing or maintenance of effort requirements. (Continued)

Annual summary report based on analysis of “initial” and final FSR’s - maintenance of effort and matching - state administration, state leadership, programs of instruction, and institutionalized - unobligated balance and carryover Technical Assistance Reports