1. A Fiscal Overview of Grants Illinois Association of School Business Officials Educational Support Professionals’ Conference Presented by: Tim Imler

2. Presentation Outline Types of Grants Grant Life Important Grant Guidelines Statutory Claim Dates Grant Budgets and Amendments Grant Expenditures Other Fiscal Issues Electronic Services Division and Contact Information

3. Policy/Procedures/Requirements

4. Policy/Procedures/Requirements

5. Policy/Procedures/Requirements

6. STATE AND FEDERAL GRANTS TYPES ENTITLEMENT -- FORMULA Fund recipients receive a specific amount based on a formula calculation and is usually continual. Examples (IDEA Flow Through, Title Grants and Reading Improvement) DISCRETIONARY -- COMPETITIVE Funding is inadequate to award grants to all recipients. ISBE selects the best service provider for service delivery. Awards are conducted through request for proposal (RFP). Examples (IDEA Part B Discretionary, Early Childhood)

7. GRANT LIFE OF FUNDS STATE Funds appropriated by the General Assembly are available for obligation from July 1 to June 30. Obligations prior to June 30 can be paid until August. (e.g. Bilingual, Free Lunch and Breakfast) FEDERAL In general, federal funds are available for 27 months (July 1 to September 30).

8. IMPORTANT GRANT GUIDELINES START AND END DATES Start date is dependent on grant receipt at ISBE. Grants cannot begin prior to JULY 1. Grants received at ISBE after JULY 1 begin on that date. Recipients submitting entitlement or continuation grants in “substantially approvable” form can begin obligating funds at the time of receipt by ISBE without written approval. If in doubt, do not obligate. In general, grants should be operated in a twelve month period, usually July 1 to June 30. All grant activities must be conducted and all expenditures must be obligated between the start and end date.

9. IMPORTANT GRANT GUIDELINES END DATE EXTENSIONS End date extensions MUST be requested 30 days prior to the end date of the project. State project extensions should not be requested past August 31 unless there are extraordinary circumstances. Extension requests for eGMS programs should be done via the IWAS/eGMS system. All other programs, requests should be mailed to the Funding and Disbursement Services Division with a CC to the appropriate program area.

10. STATUTORY CLAIM DEADLINES JULY 1 -- General State Aid JULY 15 -- Special Education Orphanage JULY 25 -- Reg/Voc/Special Transportation JULY 31 -- Regular Education Orphanage AUGUST 15 -- Sp Ed Pupil & Personnel NOVEMBER 1 -- Sp Ed Orphanage Summer NOVEMBER 1 -- Sp Ed Summer School

11. GRANT BUDGETS Understand allowable direct costs, forms and instructions. Make sure important contact information is provided. -- Region-County-District-Type Code -- Contact Name, Address, Phone, Fax -- Use forms that are provided. Do not “doctor” another form to submit. Use the proper function and object per the Illinois Program Accounting Manual.

12. GRANT BUDGETS Provide sufficient detail for all expenditures, especially equipment. Monthly Payment Schedules should reflect anticipated expenditures. NO LUMP SUM PAYMENTS unless there are documented direct costs or obligations. Sign and Attach Required Assurances (e.g. Drug Free Workplace) Proper Signatures and Copies

13. GRANT AMENDMENTS WHEN TO AMEND: If anticipated expenditures will exceed 20% or $1,000, whichever is greater, on a budgeted cell. To access carryover for federal entitlement grants. When there is a major change in project scope. Adding a new expenditure item Unique program requirements

14. GRANT EXPENDITURES Expenditure reports should always reflect cumulative expenditures. Expenditures can vary by 20% or $1,000, whichever is the greater, on a budgeted cell. Excess cash will be withheld from future scheduled payment(s). A project is FINAL when the end date equals the expenditure through date with zero obligations. If an obligation is reported, the entity will have 90 days from the end date of the project to liquidate the obligation.

15. OTHER FISCAL ISSUES PROJECT FREEZES -- Excess Cash on Hand (Any Positive Balance) -- Late Expenditure Reports (After 30 calendar days) -- Refund Due from previous year FEDERAL CARRYOVER -- Unbudgeted Funds (Available Non-budgeted) -- Unexpended Funds (Prepayment) INTEREST INCOME -- Federal interest must be returned to appropriate Federal Agency if > $100. (34 CFR 80.21) -- State interest can be retained if it is applied back to the grant. (30 ILCS 705/10) RETURN OF FUNDS -- Unspent State money > $50 should be returned within 45 days of notification by ISBE.

16. Problems From Previous Years 1.Final expenditure report overstated (i.e., some prior year expenditures were included in current year expenditure report) 2.Final expenditure report understated (i.e., some current year expenditures were not reported, or report NOT cumulative) 3.Sub-grant expenditures not monitored 4.Expenditure reports do not agree with the amounts recorded in the district’s general ledger 5.Grant funds were not segregated (i.e., federal grant funds were used to cover local operating expenditures)

17. ELECTRONIC SERVICES Illinois State Board Web Application System (IWAS) Financial Reimbursement Information System Inquiry (FRIS) GENERAL STATE AID INQUIRY SYSTEM PUPIL TRANSPORTATION INQUIRY SYSTEM PUBLIC SCHOOL CALENDAR INQUIRY SYSTEM PUBLIC SCHOOL CALENDAR GENERAL STATE AID STATE AND FEDERAL EXPENDITURE REPORTS REG/VOC/SP ED TRANSPORTATION SUMMER SCHOOL STATE AID SP ED PUPIL AND PERSONNEL APPROVALS/CLAIMS CHILD NUTRITION CLAIMS DRIVER EDUCATION (Blue Slips) REGULAR ORPHANAGE 18-3 IWAS HELP DESK 217-558-3600

18. Division Home Page www.isbe.net/funding/default.htm

19. FRIS INQUIRY

25. GSA INQUIRY

28. SCHOOL CALENDAR INQUIRY SCHOOL CALENDAR INQUIRY

29. SCHOOL CALENDAR INQUIRY

30. TRANSPORTATION INQUIRY

32. DIVISION OF FUNDING AND DISBURSEMENT SERVICES DIVISION ADMINISTRATOR: TIM IMLER SUPERVISOR: MARY MORRISON (State/Federal Grants) DIVISION PHONE NUMBER: 217/782-5256 E-mail Addresses: timler@isbe.net mmorriso@isbe.net