1. Don’t Take It For Granted! Annie Molina and Rebecca Patterson Tuesday, June 17, 2014

2.  Welcome and Introductions  How Does TEA Calculate My Grant Funding?  OMB Circulars  Allowable Costs ◦ Reasonable, Necessary and Allocable  Supplement, Not Supplant  Policies and Procedures  Grant Resources Topics 2

3.  SC5010 is a special collection used to determine eligibility and if eligible funding for the following programs: ◦ Title I, Part A ◦ Title II, Part A ◦ Title III, LEP ◦ Title III, Immigrant ◦ Carl D. Perkins SC5010-NCLB Data Request Form for Federal Funding and Indirect Cost Rate for Charter Schools

4.  SC5010 is also used: ◦ If requested-to determine indirect cost for charter schools ◦ If requested-to determine significant expansion for charter schools in the programs listed on the previous slide, definition below:  The charter school must have a total of 300 or more students enrolled.  There must have been an increase of at least 50% in the age 5 to 17 enrollment the charter school reported on the original submission of the form. SC5010-NCLB Data Request Form for Federal Funding and Indirect Cost Rate for Charter Schools

5. SC5010- NCLB Data Request Form

6.  SC5011 is a special collection used to determine funding for newly opened charter schools in regards to IDEA-B SC5011-Special Education Data Request- Newly Opened/Significantly Expanded

7.  SC5011 is used if requested to determine significant expansion with IDEA-B, definition below: ◦ A minimum student enrollment of 50 ◦ Increase in enrollment must be 50% or greater SC5011- Special Education Data Request- Newly Opened/Significantly Expanded

8. SC5011- Special Education

9. Federal Cost Principles:  A-87: State and Local Governments  A-21: Educational Institutions  A-122: Nonprofit Organizations  OMB’s website: http://www.whitehouse.gov/omb/circulars/index.html http://www.whitehouse.gov/omb/circulars/index.html OMB Circulars 9

10.  Establish a uniform approach for determining costs  Ensure that the federal government bears its fair share of costs Purpose of OMB Circulars

11.  Cost principles for LEAs, including charter schools  Allowable costs ◦ Reasonable, necessary and allocable  Direct costs  Indirect costs OMB Circular A-87 11

12.  Costs must meet the following criteria: ◦ Reasonable, Necessary & Allocable ◦ Not prohibited by state/local laws & regulations  Request for Application (RFA) ◦ Treated consistently ◦ In accordance with Generally Accepted Accounting Principles (GAAP) Allowable Costs 12

13.  A cost is reasonable if, in its nature and amount, it does not exceed that which would be incurred by a prudent person under the circumstances prevailing at the time the decision was made to incur the cost. What Does “Reasonable” Mean?

14.  Could the costs be considered ordinary and necessary to carry out the grant program?  What are the market prices for comparable goods and services?  Did the individuals concerned act prudently? Determining Reasonableness

15.  A cost is necessary when it is vital or required in order to meet the objectives of the grant or for the grant to be successful.  It is not “nice to have”. What Does “Necessary” Mean?

16.  Costs must be allocated (or charged) to the grant program in accordance with the benefits received. What are “Allocable” Costs?

17.  Costs that can be identified specifically with a particular cost objective.  Examples: ◦ Salaries of employees that carry out program activities ◦ Supplies and materials ◦ Equipment ◦ Travel Direct Costs

18.  Costs incurred for a common or joint purpose benefiting more than one cost objective and not readily assignable to the cost objectives specifically benefited, without effort disproportionate to the results achieved.  Examples: ◦ Budget & Accounting ◦ IT Support ◦ Human Resources Indirect Costs

19.  An indirect cost rate that is approved by your cognizant agency, i.e. TEA. What Do We Need To Claim Indirect Costs?

20.  A cost may not be assigned to one source of funds as a direct cost if any other cost incurred for the same purpose in like circumstances has been allocated to another source of funds as an indirect cost. Consistent Treatment of Costs

21.  Federal funds must supplement—add to, enhance, expand, increase, extend—the programs and services offered with state and local funds.  Federal funds are not permitted to be used to supplant—take the place of, replace—the state and local funds used to offer those programs and services.  In general both the funding & activities must be supplemental Supplement, Not Supplant (SNS)

22.  If I didn’t have federal funds available to conduct this activity/service, would I still conduct it with other funds anyway?  If yes, you are supplanting because it isn’t a supplementary activity How Do I Know If I Am Supplanting?

23.  All federal funds involved in a supplanting situation would most likely have to be returned to the federal government. Is There A Penalty For Violating SNS?

24.  Refer to the SNS section in the Program Guidelines  Refer to Schedule #2 in the SAS/application How Do I Know If SNS Applies?

25.  Draft them  Approve them  Know them  Follow them  Update them annually Policies & Procedures

26.  Accounting for property and supplies purchased with federal funds  Budgeting and accounting for federal grants  Financial reporting and cash management for federal grants  Authorized uses for federal funds  Maintenance and retention of records pertaining to federal grants  Monitoring and reporting program performance for federal grants What Policies & Procedures Do We Need?

27.  Time and Effort reporting requirements  Procurement of goods and services using federal grants  Program income generated from activities supported by federal grants  Support of salaries, wages and related costs charged to federal grants  Travel reimbursement requirements applicable to federal grants  Use of credit and debit cards What Policies & Procedures Do We Need? (continued)

28.  TEA Grants page  TEA Grant Opportunities page  TEA Grant Management Resources page  TEA Help Desk TEA Grant Management Resources

29. Locate the TEA Grants Page

30. Locate the TEA Grants Page (continued)

31. gafpc@tea.state.tx.us (512) 463-8525 Questions?!?!?!?!?! TEA Grants Page

32.  www.tea.state.tx.us/grants www.tea.state.tx.us/grants  TEA Grant Opportunities page  TEA Help Desk button  Secure Environment: TEASE & TEAL  Current Grants Information & Guidance ◦ Enforcement Actions ◦ Guidance ◦ Handbooks ◦ Travel Information TEA Grants Page (continued)

33.  Division of Grants Administration ◦ Announcements ◦ Federal & State Entitlements  Grant awards & expenditures, updated monthly ◦ Competitive Grant Selection Lists  Grant Management Resources  General Grant Resources ◦ Grants Administration listserv ◦ Grant Terminology TEA Grants Page ( continued 2 )

34.  Grant Awards by Grantee (state and federal)  TEASE and TEAL accounts ◦ Link to login screens ◦ Request access TEA Grants Page ( continued 3 )

35. TEA Grants Page – TEA Grant Opportunities Link

36. TEA Grant Opportunities

37.  All available grants (eGrants & Paper)  Listed by school year, then alphabetically  Search Function: ◦ Application Name ◦ School Year ◦ Funding Type (Federal, State) ◦ Application Type (Discretionary, Formula) TEA Grant Opportunities (continued)

38.  Program Information ◦ Program Description ◦ Eligibility ◦ Statutory Authority  Funding Information ◦ Funding amount, grant period TEA Grant Opportunities (continued 2)

39.  Application and Support Information ◦ Parts of RFA, including Errata’s & FAQs  Critical Events ◦ Application due date, reporting dates  Contact Information ◦ Funding & program contacts TEA Grant Opportunities (continued 3)

40. TEA Grants Page – Grant Management Resources Link

41.  General and Fiscal Guidelines ◦ Applies to all grant programs  Provisions and Assurances ◦ Debarment and Suspension ◦ General Provisions and Assurances ◦ Lobbying Certification ◦ No Child Left Behind (NCLB) Grant Management Resources Page

42.  Amendments ◦ When to Amend the Application  Expenditure Reporting ◦ Refund Procedures ◦ Use of Expenditure Reporting to Receive Payments  Handbooks  Budgeting Guidance  Allowable Cost Guidance Grant Management Resources Page (continued)

43.  Training ◦ Training for Nonprofit Grantees ◦ When to Amend the Application  Travel Guidelines  Federal Cost Principles  Uniform Administrative Requirements for Grants  Audits Grant Management Resources Page (continued 2)

44. gafpc@tea.state.tx.us (512) 463-8525 Questions?!?!?!?!?! TEA Grants Page – TEA Help Desk Link

45. TEA Help Desk

46.  Submit questions to Grants Administration  Ensures fast response TEA Help Desk (continued)

47. gafpc@tea.state.tx.us (512) 463-8525 Questions?!?!?!?!?! General Contact Information

48. Copyright information  Copyright © Notice. The materials are copyrighted © and trademarked ™ as the property of the Texas Education Agency (TEA) and may not be reproduced without the express written permission of TEA, except under the following conditions:  Texas public school districts, charter schools, and Education Service Centers may reproduce and use copies of the Materials and Related Materials for the districts’ and schools’ educational use without obtaining permission from TEA.  Residents of the state of Texas may reproduce and use copies of the Materials and Related Materials for individual personal use only without obtaining written permission of TEA.  Any portion reproduced must be reproduced in its entirety and remain unedited, unaltered and unchanged in any way.  No monetary charge can be made for the reproduced materials or any document containing them; however, a reasonable charge to cover only the cost of reproduction and distribution may be charged.  Private entities or persons located in Texas that are not Texas public school districts, Texas Education Service Centers, or Texas charter schools or any entity, whether public or private, educational or non-educational, located outside the state of Texas MUST obtain written approval from TEA and will be required to enter into a license agreement that may involve the payment of a licensing fee or a royalty.  For information contact: Texas Education Agency, 1701 N. Congress Ave., Austin, TX 78701-1494; email: copyrights@tea.state.tx.us. copyrights@tea.state.tx.us 48