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

2. 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

3. 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

4. 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

5. 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.

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

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

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

9. 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.

10. 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.

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

12. Finance
Federal Programs
Principals
Central Office

13. Finance
Program
Collaboration

14. 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

15. Screenshot of ConApp Budget
12/2/2018

16. 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)

17. Calculation of Monthly Cash Drawdowns
Pg. 14

18. 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 in Fund 150 and debited to in Fund 402

19. 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

20. Questions?
Ken Clouse, Assistant Superintendent, Title II Director, Richard Dyke, Director of Finance, Audra Saunders, Director of Curriculum & Accountability, Title I Director, Title III Director,
12/2/2018