Fiscal Management of Federal Programs PAFPC Annual Conference April 15, 16, 17, 2013 Presented By: Administrative Technicians The Division of Federal Programs Pennsylvania Department of Education

Topics to be covered include:  Consolidated Application  Carryover & Carryover Waivers  Amendments  Budget Revisions  Final Expenditure Reports (FERs)  Single Audit Findings  EDNA (EDUCATION NAMES & ADDRESSES) -updating school building information. **Very Important!

Consolidated Application Consolidated Application may consist of one or more of the following projects: Title I – Improving Basic Programs Title II, A – Improving Teacher Quality Title I, D – Delinquent Institutions Title III - Language Instruction for Limited English Proficient and Immigrant Students

Consolidated Application Created, completed and submitted electronically via the eGrants system **Be sure to “Print” hard copy of submitted consolidated application. –must be signed by LEA’s authorized representative –must be mailed to the DFP for processing All projects within Consolidated Application will have the same start date.**(date LEA may begin obligating program funds).

Consolidated Application  Start date is NOT the date consolidated application is submitted in the eGrants system!  Start date depends upon the following :  Date the signed, hard copy of consolidated application is received in DFP and …  Signature date (date authorized representative enters next to their signature)  Start date can be as soon as July 1 st but never sooner  End date is always September 30 th unless LEA requests “carryover.“

Carryover

Period of Availability of Funds Project funds are available for up to a 15-month period: ▪ funds: 7/01/12 through 9/30/13 LEAs may carry over these funds for one year beyond the original year of funding: ▪ funds may be carried over until 9/30/14 *(Extra time to spend project funds, if needed )

Carryover 2 Different Pots of Money – NOT Co-mingled funds funds * Carryover funds are NOT added to the funds account.  Remains 2 separate accounts  Is documented in budgets AND Final Expenditure Reports  LEA should expend carryover funds BEFORE current year funds Carryover extends the period of use. You are given extra time to spend your $$$.

 Carryover is NOT “automatic”  LEA must “request” carryover if entire program allocation will not be expended by project end date. (Sept. 30 th )  If LEA does not draw down entire project balance in their October 10th Quarterly Report, then LEA must contact DFP to request carryover. Carryover

Requesting Carryover LEA must do the following to request carryover: Contact Administrative Technician in DFP Provide project number AND amount to be carried over - Project No: Amount of Carryover: $44,663 AT will process carryover request for LEA

Carryover LEA can also request carryover when completing Consolidated Application in eGrants:  If LEA knows all funds will NOT be expended by 9/30/13 (when completing application), simply take care of carryover then.  Talk to LEA Business Manager: Get approximate amount of carryover for each project where funds will not be entirely drawn down by Sept 30,  LEA will enter this amount in project’s “Carryover Section” within Consolidated Application in eGrants.

Carryover  There is no limit on carryover for the following programs: Title II A – Improving Teacher Quality Title III – Limited English Proficient  Title I – Improving Basic Programs ** Limit of up to 15% of Title I allocation

**Limit on Carryover of “Title I” Funds  LEAs may NOT carryover MORE than 15% of Title I funds… without a “carryover waiver.” - Only applies if allocation is $50,000 or more  LEA MUST request carryover waiver from their Regional Coordinator in DFP. –Send to your RC / Provide reason why needing to carryover more than 15% ** Must be reasonable & necessary  DFP may grant LEA a waiver of this limitation once every 3 years.

LEAs May Only Use Title I Carryover Waiver One Time Every 3-Year-Waiver Cycle: “3-Year Waiver Cycles” Funds 3-year-cycle: Requested in Application : CURRENT 3-YEAR CYCLE

Project Funds / Balances Remaining Very important LEAs spend down their project funds USDE looks at LEA project balances late in fiscal year - via FAI system According to balances it appears many LEAs have a lot of $$ they are not spending USDE sends letter to Governor’s Office and to PDE – asking why???

What LEAs Must Do: 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 info with LEA’s Fiscal Person (who does Quarterly Reports). Project Funds / Balances Remaining

Consolidated Amendments - Why & When They Occur - What LEAs need to do

–Final Allocations from USDE changes in state allocation amounts from USDE original/preliminary allocations are ESTIMATES –Adjustments for Charter School Students impact of updated info on charter schools & cyber schools opening or expanding charter school in your LEA or increased enrollment in existing ones –New Programs added to Consolidated Application Reasons for Amendments

Types of Amendments:  Upward Amendment - Increase to total consolidated allocation *New signed rider must be submitted to DFP  Downward Amendment - Decrease to total consolidated allocation - new signed rider is NOT required … ** UNLESS… a New Program has been added

Amendments  Typically occurs in February each year  Regional Coordinators in DFP notify LEAs after final allocations have been loaded into eGrants system.  LEAs should adjust amended project budgets & resubmit via eGrants asap.  Consolidated Amendments due by 3/30/13

Amendments LEAs will:  Log into eGrants & into consolidated application  Go into affected project(s) and update budget pages to reflect the new allocation  For Title I projects: Update Reservation of Funds (ROF) & Selection of Schools (SOS)  ROF - set aside amounts will increase or decrease  SOS – per pupil allocations will need adjusted

** If SD serves any Nonpublic (NP) schools :  Any increase or decrease to Title I project may affect NP shares : - Parent Involvement - Professional Development - Summer School  Nonpublic share amounts may need to be adjusted.  SD must share information (increase or decrease of Title I funds) with their NP schools & have them sign off on Title I project again. Amendments and “Nonpublic Signoff”

Amendments  Update Narrative… only if: - new project was added and/or - new allocation will significantly change how program funds will be expended  Resubmit amended project(s) Title I, Title IIA, Title I Delinquent, Title III Resubmit Consolidated Amendment  Resubmit Consolidated Amendment

Upward Amendment If total consolidated amount has increased OR a new project has been added: Superintendent/CEO must sign & resubmit DFP will mail LEA copy of amended rider & final approval letter after fully approved.

 If total consolidated amount has Decreased and no new projects have been added :  your Administrative Technician (AT) in the DFP and let them know amendment was resubmitted.  AT will process on our end  DFP will mail LEA copy of amended rider & final approval letter after fully approved. Downward Amendment

Budget Revisions

 Budget Revisions are NOT Amendments - No change in allocation  Budget Revisions are created by LEA Required when a transfer of funds is to be made to a previously unbudgeted category or… If actual expenditures (per line item total) show an increase of 20% or more compared to last approved budget. (See next slide)

Budget Revision required if any function code/line item Total increased MORE than 20% from last approved budget.

Budget Revisions May be submitted any time during the availability of funds (July 1 thru Sept 30). afterRecommended to wait until after LEA completes Amendment, funds have been expended and you are ready to do FER. – Reconcile final expenditures with budget Consolidated Application must be in Approved status in eGrants to do budget revision.

Budget Revisions  Process for Submitting a Budget Revision  LEA creates & completes revision in eGrants - (Refer to handout/instructions for how to do this)  LEA submits revision **(Must Hit 2 Submit Buttons): - 1 st button resubmits project - 2 nd button resubmits consolidated application *(2 nd button located on consolidated menu screen)  Revision will NOT show up as “Submitted” in eGrants if BOTH buttons are not hit.

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

Title I Budget Revisions and Title I Projects If SD serves any Nonpublic Schools: Budget revision made to Title I project will require a Nonpublic (NP) signoff. 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.

 After LEA fully submits budget revision:  LEA should AT after revision has been submitted.  Provide AT with project number & year ex: Project No: xxxx or xxxx **LEA does NOT need to mail new rider to DFP for Budget Revisions  AT will approve revised budget in eGrants  LEA can do Final Expenditure Report after budget revision has been approved in eGrants. Budget Revisions

FINAL EXPENDITURE REPORTS

Final Expenditure Reports (FERs)  FERs “close” projects by reporting that funds have been expended and are in compliance with the approved budget.  LEAs must submit an FER for all federal programs administered via DFP.  DUE DATE for FERs: must be submitted as soon as project funds are expended, but no later than 30 days after project end date.  If LEA requested carryover FER will not be due for an additional year. *(Unless funds are expended sooner).

 FERs are created, completed & submitted via the eGrants system. **(If you need instructions contact your AT and they will send them to you via )  Contact your AT in DFP after submitting FER ; - Provide project number (ex: xxxx)  AT will process FER & send to Comptrollers office.  Comptrollers will send any remaining $$ to LEA and close out project in FAI system. **If not reflected in FAI after 30 days, contact your AT. Final Expenditure Reports

QUARTERLY REPORTS

Quarterly Reports - Reconciliation of Cash on Hand - Due no later than the 10 th working day following the quarter just ended: - January, April, July & October Quarterlies should reflect LEA’s account status through end of quarter. LEA completes & submits Quarterly Reports via the ED Hub Web Portal / FAI system 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 Reports, contact: COMPTROLLER’S OFFICE (717)

SINGLE AUDIT FINDINGS

Single Audit Findings In order to avoid possible Single Audit Findings :  Be sure to request “Carryover” if needed ▪ (If entire project allocation not drawn down by Sept 30 th)  Be sure to request Title I Carryover “Waiver” if needed (if over 15%)  Be sure “Final Expenditure Reports” and “Quarterly Reports” are accurate and filed in a timely fashion. (See previous slides for due dates)

EDNA EDUCATION NAMES & ADDRESSES

**IT IS VERY IMPORTANT TO KEEP YOUR SCHOOL BUILDINGS & AUTHORIZED REPRESENTATIVE INFORMATION UP-TO-DATE & ACCURATE: Chief School Administrator Changes and Updates Updates of School Building Names and Addresses School Configuration / Reorganization Updates –opening or closing of a school, changing the grade structure of a school ** SEE HANDOUTS ON EDNA UPDATES EDNA

Resources Title I Laws (No Child Left Behind Act) OMB Circular A-87, Attachment B EDGAR Compliance Supplement /04/04toc.html

DFP Administrative Technicians Contact Information: Yvonne Cobb: IU’s: 1, 3, 8, 11, 16 Kelly Iorfida: IU’s: 2, 26 Reba Kansiewicz: IU’s: 5, 6, 9, 14, 20, 21, 24, 29 Barb Kuhn: IU’s: 12, 13, 15, 22, 23, 25 Tracy Rapisarda: IU’s: 4, 7,10, 17, 18, 19, 27, 28